From the Morning Memo:

A day before Gov. Andrew Cuomo delivers his combined State of the State and budget presentation, the state Republican Committee is releasing a “prebuttal” of the governor’s past speeches that they say haven’t lived up to original promises.

In a six-page report set to be released this morning by the New York Republicans, Cuomo is taken to task for promising efforts to lower the state’s tax burden and Medicaid spending, while also reforming pension costs and pursuing relief from mandated state spending.

For the GOP, the results have been underwhelming.

“The resulting rhetoric has been a mile high, but an inch deep. On many issues, the Governor made promises in his past State of the State addresses that have gone unfulfilled or barely addressed, with just enough substance to support a good press release,” the report states.

Cuomo over the last four years has pushed for lower taxes and engineered a change in the state’s tax code in 2011 that reduced rates from some middle-income earners.

At the same time, Cuomo has also pushed to lower property taxes in the state through a long-sought cap.

Cuomo also pushed to overhaul how Medicaid is paid through a redesign team, with the goal of flattening costs and the state assuming some of the burden.

But the Republicans are also knocking Cuomo for failing to produce on concrete pledges, such as a full-blown casino and convention center at Aqueduct in Queens, while also not developing a publicly available financial plan for the Tappan Zee Bridge replacement project.

And the GOP is faulting Cuomo for falling short on an area he prides himself most on: Ethics. The governor’s folded Moreland Commission is now the subject of a federal inquiry as is the work the panel generated.

Cuomo has spent the last several days unveiling his 2015 legislative proposals ranging from a new hike in the minimum wage to a small-business tax cut along with a “circuit-breaker” solution on property taxes.

The full GOP pre-buttal can be read here.