Though it has come under fire in recent years, New York's Empire Zone program has been an asset for New York's economy. Just ask people in New York's business community, which has long suffered (and still does) under the state's burdens bureaucracy and high costs.

The $500 million program provides tax relief for companies in certain geographic areas that promise to create or retain jobs.

Unfortunately, the program has made as much news lately for its shortcomings, specifically a lack of follow-up by the state when it comes to making sure companies deliver promised results. That is a serious flaw with the program, one that's needed to be addressed for a long time.

According to published reports, an internal state report said that more than 3,000 businesses that have received benefits under the program failed to reach 60 percent of their job creation promises. Companies that get public money to get or retain jobs should have to do just that. Otherwise, the money should be returned.

The good news announced last week by Gov. Eliot Spitzer is that the state for the first time plans to aggressively recover those funds. Companies are being put on notice that they need to start living up to their end of the deal.

This is a positive step for a couple of reasons.

First, it's important that taxpayer money is used for its intended purpose, whether it's a tax break or a grant. Too often money flowing out of Albany is not adequately tracked by the state government.

Second, it's crucial that the Empire Zone program restores its image, and the only way to do that is through meaningful reform. The danger in not addressing problems now is that the program becomes so abused that it must be eliminated completely.

And if it ever came to that step, there's no doubt that businesses legitimately trying to grow in New York's economy will suffer immensely.