In Buffalo on Tuesday, Gov. Andrew Cuomo criticized state lawmakers and Comptroller Tom DiNapoli for expressing skepticism over the effectiveness of his economic development spending upstate.

Cuomo, who has long had a truculent relationship with DiNapoli, a fellow Democrat, said the comptroller was “dead wrong” on the issue of tax breaks for jobs and “should educate himself in the area.”

“You will not attract jobs, you will not keep jobs unless you are willing to work with the private sector and incentivize them,” Cuomo said. “This is not a highly competitive arena. If we are not as competitive, we will lose to the other states.”

DiNapoli’s office has issued a series of critical audits and reports questioning Cuomo’s handling of the START-UP NY program, which provides a decade of tax-free operations in New York for companies that move to the state and create jobs.

The program has come under scrutiny after a report found only 400 or so jobs have been created so far despite the heavy spending for the effort.

But Cuomo insisted the tax breaks were necessary in order to compete with other states who have similar programs in place.

“The incentives are working and the incentives are working by definition by what it requires to win,” he said.

Updated: DiNapoli, in a statement, responded to Cuomo’s criticisms.

“There is no debate on the need to create jobs in New York,” he said. “Our audits have thoughtful, constructive recommendations for how New York’s economic development programs can be more effective.”

Cuomo, in Buffalo to tout insurance company Geico’s decision to expand in the area and bring 600 jobs — which comes with a state investment — lashed out at the Legislature after Assembly lawmakers held a hearing that took a critical view of his administration’s economic development programs.

“The comptroller was in the New York state Legislature and say in that Assembly as did members of the western delegation for many, many years where New York and upstate and Buffalo hemorraged jobs,” he said. “We had 30 or 40 years where there were jobs leaving on a daily basis. All they did was make it worse by continuing to raise taxes and raise taxes.”

Cuomo suggested the Legislature had a role to play in the decline of upstate New York’s business and jobs base over the last generation.

“Frankly, the New York state Legislature should look long and hard in the mirror about what they did to upstate New York and how we wound up in the situation we’re in, because it didn’t have to be,” he said.

Upstate economic development programs, however, have fallen under the gaze of U.S. Attorney Preet Bharara, whose office is investigating contracting, including under the governor’s signature program, the Buffalo Billion.

The New York Post reported on Monday former lobbyist Todd Howe is cooperating with federal investigators in a case that has also drawn in former top Cuomo aide and confident Joe Percoco.

Cuomo said he had not been recently contacted by investigators in the case.

“I’m interested in the facts as much as anyone else,” he said. “We have zero tolerance for any waste, fraud or abuse or lack of integrity. If that turns out to be the case, then that should be treated appropriately.”