Republican gubernatorial candidate Rob Astorino in a video released online Monday knocked Gov. Andrew Cuomo for spending $15.2 million on an ad campaign highlighting the START-UP NY economic developmental program.

In the video, which amounts to a multimedia press release, Astorino is seated at a desk with a sign that says “Never Never Never Give Up” and has a child’s drawing and a copy of the Constitution in the background.

He accuses Cuomo of spending the money through the Empire State Development Corp. as way to boost his poll numbers.

“Please don’t tell us you’re wasting our money to get your poll numbers back up,” Astorino says in the video. “New Yorkers already pay the highest taxes in America — 40 percent above the national average. It’s not even close. Do we really have to pay your re-election tax, too?”

He also questions whether the START-UP NY program — which allows for news businesses that create jobs near or on college campuses tax-free operations for a number of years — has actually created any jobs.

“How many businesses have been started up? How many jobs have been created? Any?”

Republicans have repeatedly knock Cuomo for the ads, which air frequently in New York markets. The spots do not include any mention of Cuomo or his likeness.

Astorino addresses Start Up NY Ad Campaign from Rob Astorino on Vimeo.