On the eve of the first – and it appears only – gubernatorial debate, which will take place tomorrow night in Buffalo, the state GOP has released a new TV ad trashing Gov. Andrew Cuomo for running a “mean-spirited” campaign and being “afraid” to debate his Republican opponent, Westchester County Executive Rob Astorino.

The ad claims Cuomo is on the attack against Astorino because he is “failing” New Yok on taxes and job creation.

It also maintains the governor is under federal investigation for witness tampering and obsctuction of justice, which isn’t entirely true, though it has been speculated that those could be charges under consideration – if any charges are indeed to be brought – by US Attorney Preet Bharara, whose office is investigating the demise of Cuomo’s now-defunct corruption-busing Moreland Commission.

Also, there have indeed been tax cuts during Cuomo’s four years in the governor’s office, and according to data released today by the state Department of Labor, the statewide unemployment rate has fallen from 7.4 percent in September 2013 to 5.6 percent last month. Meanwhile, the national jobless rate improved from 7 percent a year ago to 5.7 percent this part September.

The state party is stepping in to assist Astorino in the final weeks of the campaign with this ad, which will run through Election Day. But it’s going to be difficult to make a dent in the flood of TV ads – both positive and negative – that the Cuomo campaign and the state Democratic Party have been running, since they are both flush with many more millions of dollars worth of campaign cash than Astorino has managed to raise.

Cuomo, Astorino, Green Party gubernatorial candidate Howie Hawkins and the Libertarian Party’s Michael McDermott will square off tomorrow in a debate sponsored by The Buffalo News and WNED/WBFO of Buffalo. The debate will be televised, and will kick off at 7 p.m.

Cuomo had offered to debate Astorino one-on-one on WNYC public radio, but Astorino rejected the offer, saying any head-to-head debates between the two major party candidates should be televised. Astorino had previously called for eight debates with the governor.

Here’s the script of the GOP’s new ad; the party is not disclosing the size of the buy or any details about where the spot is running:

Announcer: “Andrew Cuomo spent millions on campaign ads filled with lies. The reason: Cuomo’s failing New York.

Under Cuomo we have the highest taxes, and record job losses. Cuomo is at the center of Albany corruption, under federal investigation for obstruction of justice, witness tampering.

Cuomo failed on jobs, failed on taxes, and failed us. That’s why Cuomo is running a negative, mean-spirited campaign. And that’s why Cuomo is afraid to debate his opponent.”