ALBANY, N.Y. (AP) — Anti-tax groups are criticizing Albany as Gov. Andrew Cuomo proclaims nationally that a "new New York" is once again "open for business." 

            The libertarian Cato Institute in its annual Fiscal Report Card gave Cuomo a "D'' Tuesday for taxing and spending policies over the past two years. 

            The national Tax Foundation ranked New York 49th in its business tax climate index. 

            And the upstate business group Unshackle Upstate reacted to the Tax Foundation report by saying New York has a long way to go before officials can say it's truly open for business. 

            That's been Cuomo's catch phrase in national TV commercials and in statewide tours. 

            Cuomo spokesman Matt Wing says the administration has made great strides against historically high taxes.