hough state leaders have been told many times over the years that the Empire Zone program is in need of a major overhaul, companies continue to take advantage of it with seemingly little fear of reprisal.

The program provides millions of dollars in tax incentives for companies that agree to invest a certain amount of their own money and create a certain amount of jobs. The continuing problem is that, too often, the promised investment and number of workers has come up short.

A report this week from an independent group called Citizens Budget Commission says that 4,959 companies - 58 percent of those getting big tax breaks from the state - have failed to live up to their end of the bargain.

Citizens Budget Commission insists the 22-year-old program should be scrapped altogether because the state has failed to fix it.

We don't believe the program should be abolished, but we expect the state to close the loopholes and hold companies accountable.

Lawmakers in Albany continue to call for an overhaul, and Assembly Speaker Sheldon Silver has said that the program should be put on hold until proper oversight can be established.

We continue to support the program's potential to create good jobs for New Yorkers, but we're more than a little frustrated that the flaws in the system have gone uncorrected for so many years.

Going forward, the state needs to make sure this economic development tool is used only in geographic areas most hard-pressed for jobs.

It also needs to establish an enforcement arm with some teeth to it. Companies that take advantage of the state's tax breaks must be forced to give back money if they fail to create the number of jobs or make the amount on investment they have promised to deliver.