Refunds totaling nearly $51 million may be waiting for an estimated 57,400 New York taxpayers who did not file a federal income tax return for 2010, the Internal Revenue Service announced. However, to collect the money, a return for 2010 must be filed with the IRS no later than Tuesday, April 15, 2014.

The IRS estimates that half the potential refunds due New York taxpayers for 2010 are more than $623.

Nationally, refunds totaling almost $760 million may be waiting for an estimated 918,600 taxpayers who did not file a federal income tax return for 2010. The IRS estimates that half the potential refunds for 2009 are more than $571.

The Wheatfield Business Association inducted its 2014 officers and board members on Feb. 17 at the Meeting Place in Bergholz. Wheatfield Supervisor Bob Cliffe welcomed the WBA members in attendance and proceeded to swear in the following slate of officers:

The U.S. Chamber of Commerce today presented Congressman Chris Collins, R-NY-27, with its annual Spirit of Enterprise Award in recognition of his support of pro-growth, pro-jobs policies during the first session of the 113th Congress.

"It is an honor to be recognized by the U.S. Chamber of Commerce for my support of pro-business policies during my first year in Congress," Collins said. "As a member of the House Committee on Small Business, and having been a businessman and entrepreneur myself, I recognize how important it is to support legislation that encourages business creation and growth."

The Western New York Regional Economic Development Council recently held a roundtable summit in Niagara Falls to discuss strategies and programs to assist Niagara County with regional economic development priorities. Participants were joined by members of the WNYREDC, elected officials, industry leaders, economic development partners and other invited members of the county communities for participatory roundtable discussions.

The summits focused on learning more about the role of the WNYREDC, the New York State Consolidated Funding Application process, the components of a successful funding application, and ultimately how to cultivate an increase in Niagara County projects that successfully receive state resources and support through the next round of the CFA funding process.

David Karwick of Key Investment Services has received the Citizen of the Year Award from the Town of Niagara Business and Professional Association, honoring him for his dedication to volunteer service.

"There's nothing more satisfying than giving back to the community, making it a better place and helping those in need," said Karwick, accepting the award and crediting KeyBank for encouraging community commitment and volunteerism in its employees.

"We take pride in the many contributions our dedicated employees make in volunteering their time, energies and expertise to improving the communities we serve," said Gary Quenneville, president, Western New York Region, KeyBank.

The SUNY Construction Fund has awarded LP Ciminelli the bid for the first phase of construction for the University at Buffalo's new School of Medicine and Biomedical Sciences building at Main and High streets on the Buffalo Niagara Medical Campus.

The eight-story, 540,000-square-foot building is the first project to have received NYSUNY Challenge Grant funding provided by Gov. Andrew M. Cuomo when he signed the NYSUNY 2020 bill into law in 2011. Construction of the $375 million medical school, scheduled to open in the fall of 2016, will be funded by private philanthropy and state support.

The New York Power Authority announced Tuesday the issuance of an energy efficiency progress report that shows the energy performance of New York state government buildings improved by nearly 5 percent in the first year of Gov. Andrew M. Cuomo's BuildSmart NY Initiative.

The initiative, which is being administered by NYPA, is intended to reduce energy consumption at state facilities by 20 percent by 2020.

The BuildSmart NY progress report, which was released today, reveals the agencies that operate the state's universities, prisons, hospitals, offices and other facilities are well on their way to meeting the governor's statewide mandate.

Attorney General Eric T. Schneiderman has released his annual "Pennies for Charity" fundraising report showing that for-profit telemarketers operating in New York in 2012 retained the lion's share of donations they raised on behalf of charities - more than $154 million that was intended to help those in need.

Telemarketers registered in New York reported raising more than $249 million in contributions in 2012, the most ever in the history of "Pennies for Charity." The 2013 "Pennies for Charity, Where Your Money Goes: Telemarketing by Professional Fundraisers" report found telemarketers kept an average of 62 cents of every charitable dollar they raised as their fees and expenses, with just 38 percent of the funds actually going to charitable organizations.

Local sales tax collections of $14.9 billion grew by $739 million in 2013, an increase of 5.2 percent from 2012, according to a report issued by State Comptroller Thomas P. DiNapoli. The increase outpaced annual growth rates of 3.3 percent in 2012 and 5 percent in 2011, as well as the 15-year annual average growth of 4.5 percent.

"This is welcome news for our municipalities, and comes at a time when local revenues have been experiencing little to no growth," DiNapoli said. "The majority of the increase appears to stem from storm clean up, which gives these communities a short-term boost. As the economy continues its tenuous recovery, sales tax collections could vary either way for local governments, and is generally a more volatile source of revenue."

On Wednesday, Gov. Andrew M. Cuomo launched the "No Excuses" push, designed to help pass proposed property tax cuts for millions of New Yorkers. The initiative includes a new website, www.CutPropertyTaxes.ny.gov, featuring information on the governor's plan to cut property taxes, statements of support from elected officials and advocacy groups across the state, and resources for visitors to contact their state legislators to make their voices heard.

In January, at both the State of the State Address and executive budget presentation, the governor outlined his plan to freeze property taxes for two years and create a "circuit breaker" that will provide tax relief based on an individual's or family's ability to pay.

Gov. Andrew M. Cuomo, The Walt Disney Company, Marvel and Netflix Inc. have announced Marvel's landmark live-action television series, which will bring Marvel's "flawed heroes of Hell's Kitchen" characters to Netflix, the world's leading Internet TV network, will principally film in New York state.

Filming is set to begin this summer and will create at least 3,000 jobs in New York, including up to 400 full-time jobs.

Gov. Andrew M. Cuomo announced Monday that IBM will bring 500 new information technology jobs to Buffalo, a commitment leveraged by a $55 million "Buffalo Billion" investment by the state in the Buffalo Information Technologies Innovation and Commercialization Hub. IBM will be the first anchor tenant in the hub, which, in partnership with the Western New York Regional Economic Development Council, State Data Center, College of Nanoscale Science and Engineering and University at Buffalo, will train IT professionals, educate new IT staff through State University of New York partnerships, and develop next generation IT software needed to drive state-of-the-art discoveries in the areas of molecular research, genomics, energy efficiency development and defense.

Cumulus Radio (Buffalo's 97 Rock, 103.3 The Edge, Classic Hits 104.1 and Sports Radio 1270) will host a career expo with 44 local businesses at the Millennium Hotel Buffalo, 2040 Walden Ave., Cheektowaga, from 9 a.m. to 4 p.m. Monday, March 10. From WABC in New York City, Geraldo Rivera will be a special guest speaker and conduct a live broadcast.

From WABC in New York City, Geraldo Rivera will be a special guest speaker and conduct a live broadcast. In addition, all four Cumulus Buffalo stations will be broadcasting from the Millennium Hotel Buffalo. All on-air personalities will be on hand.

Gov. Andrew Cuomo's executive budget continues efforts to control costs while tackling tough issues, according to a report released Monday by State Comptroller Thomas P. DiNapoli. The report also points out details are lacking on spending changes required for balance in the coming years.

"New York state is in its strongest fiscal position in years, and Gov. Cuomo and the Legislature deserve credit for putting us on the right path. The executive budget holds the promise that New York can achieve ongoing balance after decades of structural gaps," DiNapoli said.

Niagara University's College of Business Administration presented awards to four area business leaders and alumni during its 24th annual Business Appreciation and Accounting Banquet, held Feb. 19 at the Conference Center Niagara Falls.

Gov. Andrew M. Cuomo announced Friday Empire State Development has approved more than $9 million in New York state broadband grants to support five projects that will expand access to broadband services for approximately 33,000 households, 4,500 businesses and 55 community anchor institutions across upstate New York, including in the Capital Region, Western New York, Finger Lakes, Southern Tier, Central New York, North Country and Mohawk Valley regions.

Tops Friendly Markets, a leading full-service grocery retailer in upstate New York, northern Pennsylvania and western Vermont, announced today the company is boosting its support for Roswell Park Cancer Institute in a big way this year by signing on as a "Big Wheel" sponsor for The Ride For Roswell 2014, which will be held Friday, June 27, and Saturday, June 28.

The new sponsorship significantly extends Tops' existing support for RCPI, best known through its annual Run/Walk for Roswell. The Tops Run/Walk is a family-friendly event held each August in Williamsville to raise funds through Roswell Park's Team Cure Challenge program. Over the past six years, the event has raised more than $625,000 with the support of Roswell Park, the local community, vendor partners and Tops associates.

Every time I get a few dollars ahead and think I will have a vacation someplace other than Veranda Beach, a silent alarm must go off at my house.

Gov. Andrew M. Cuomo has released new data showing post-production business is booming in New York state as the industry continues to experience significant growth one-and-a-half years after the strengthened and expanded post-production tax credit program was signed into law.

The data, compiled by the Post New York Alliance, shows a major increase in new, permanent post-production jobs since July 2012, resulting in the creation of more than 240 new jobs - with more than 70 jobs created in the past six months alone. This new post-production business is expected to lead to nearly $100 million in new spending in the state.

The National Association of Home Builders recently presented its prestigious "Project of the Year Award for Green Site Development - Single-family Detached" to Natale Builders for the company's construction of the ultra-efficient, environmentally friendly Rivera Greens subdivision. Located in Clarence, the 35 sustainable green homes in the community were all built to meet certification requirements for the National Green Building Standard.

The Energy Efficiency Innovation Collaborative (EE-INC), a public-private partnership of energy industry leaders spearheaded by the New York Power Authority, is looking to improve energy efficiency in New York state buildings, and spur economic growth in emerging technologies, bringing new and expanding businesses to the state.

"The goal of this collaborative is to spur the growth of the most promising energy-saving innovations, with a focus on those that match the energy needs of public buildings," said Gil C. Quiniones, NYPA president and CEO. "Encouraging highly promising and expanding energy efficiency companies will also offer increased economic development benefits for New York state. In short, it means jobs."

Gov. Andrew M. Cuomo has announced the launch of the largest business competition in the U.S. Details for the Buffalo competition, as well as its new brand, 43North (www.43North.org), were revealed at a press conference at One Canalside, a newly rehabbed building overlooking the transformative new construction along Buffalo's waterfront.

CVS Caremark announced today it will stop selling cigarettes and other tobacco products at its more than 7,600 CVS/pharmacy stores across the U.S. by Oct. 1, making CVS/pharmacy the first national pharmacy chain to take this step in support of the health and well-being of its patients and customers.

"Ending the sale of cigarettes and tobacco products at CVS/pharmacy is the right thing for us to do for our customers and our company to help people on their path to better health," said Larry J. Merlo, president and CEO of CVS Caremark. "Put simply, the sale of tobacco products is inconsistent with our purpose."

The Western New York Power Proceeds Allocation Board announced Monday it has recommended $245,570 in funding to two Western New York enterprises: Living Green Insulation on Buffalo's east side, and Eden Valley Growers in Eden. In total, the latest projects recommended for funding awards are expected to create 35 jobs and result in investments by project applicants of $1.29 million.

The recommendations will be considered by the New York Power Authority board of trustees at its Feb. 25 board meeting.

As the Internal Revenue Service starts processing returns, it joins partners nationwide in launching the Earned Income Tax Credit Awareness Day outreach campaign to ensure millions of low- and moderate-income workers get the credit they deserve (and get it right).

Local officials and community organizations across the country are holding news conferences and outreach events highlighting the benefits of this key work incentive for individuals and families who earned $51,567 or less last year. An estimated four out of five eligible workers and families get the credit, but millions miss it annually either because they don't claim it when filing, or don't file a tax return at all.

Niagara Frontier Publications Publisher Skip Mazenauer was presented the Niagara University Family Business Center Vision Award on Jan. 29. The award recognizes businesspeople who are successful, lead a family- or privately owned Western New York business, are committed to benefiting the community, and who have created something when others did not foresee an opportunity.

New York State Comptroller Thomas P. DiNapoli urges New Yorkers to see if any of the $12.5 billion in lost and forgotten money currently being held by his office could be theirs. More than 30 million accounts are unclaimed in New York, some dating back to the 1940s. An interactive map created by DiNapoli's office shows the number of outstanding accounts and monetary values by county.

Congressman Brian Higgins, D-NY-26, has prepared legislation that will ease the ability for Canadians to own a home and live in the U.S. while working in Canada. The bill is aimed at providing new economic opportunities for the Buffalo/Niagara region while giving Canadians affordable living options just over the border.

"From our automobile factories to sports franchises and vacation rental properties, to retail outlets, the economies of Western New York and Southern Ontario are already deeply connected," Higgins said. "This legislation only seeks to further advance the mutually beneficial and intertwined economies of our two friendly nations by welcoming Canadians as U.S. homeowners."

Gov. Andrew M. Cuomo delivered his 2014 executive budget address Tuesday, outlining a disciplined and innovative plan that allows for tax cuts that will create jobs, grow the economy and provide much-needed relief for struggling families.

"In the past, budgets in New York state have meant little more than out-of-control spending that catered to special interests and created a fiscally dilapidated and unhealthy New York. But over the last three years, with fiscal discipline and responsible policymaking, New York state has turned a $10 billion deficit into a $2 billion surplus and made the government work again," Cuomo said.

The University at Buffalo will host a Commercialization Lecture Series event on Jan. 30 to introduce businesses and entrepreneurs to Gov. Andrew M. Cuomo's START-UP NY initiative, which creates tax-free zones for certain businesses in university communities across the state.

Speaking at UB's New York State Center of Excellence in Bioinformatics and Life Sciences, UB Associate Vice President for Economic Development Marnie LaVigne, Ph.D., will provide attendees with information on START-UP NY, which is available to new and expanding businesses, and companies looking to relocate from outside New York.

News from the New York State Association of Counties finds sales tax receipts are slowing in a number of counties upstate, reflecting a still fragile recovery among consumers from the prolonged recession that began in 2008.

The fourth quarter in New York shows a mixed picture and uneven impact of sales tax on a county-by-county basis. While aggregate sales tax collected statewide is up by 5.24 percent ($26.7 billion compared to $25.4 billion), much of the total dollar increase is generated from strong growth in New York City, Long Island and downstate counties, likely due to Hurricane Sandy rebuilding.

Looking for a new job? Many people use the start of a new year as motivation to secure their dream position. Are you one of them? If the answer is yes, BBB serving upstate New York has some job-seeking advice.

One way to learn about new job opportunities and develop relationships with potential employers is through the social media channel LinkedIn. This is a very useful tool for job searching, but with many job seekers using LinkedIn to market themselves to potential employers, scammers also are finding ways to exploit the site by posing as recruiters.

Doodle Bugs! Children's Centers, a leading education-based child care provider, is celebrating 22 years of building a "Doodle community" of happy children, happy parents and happy children both inside and outside the centers.

Submarine-like body sensors and a new way to snuff out fungal infections are among the highlights from a year of inventing at the University at Buffalo.

In 2013, UB filed provisional patent applications - the precursor for a regular patent application - for 31 discoveries made by its researchers.

The five technologies below represent some of the most promising.

The Erie Canal Harbor Development Corp. board of directors voted to enter into a contract with Global Spectrum, one of the world's largest and most respected venue management companies, for public space management at Canalside in Buffalo. Global Spectrum was selected based on its extensive knowledge of how to successfully manage and operate destinations and venues, its experience with similar projects, and its ability to leverage existing national relationships and affiliates to market Canalside and generate revenue.

Attorney General Eric T. Schneiderman issued the following statement in response to the latest news regarding last November's Target data breach.

"The news that Target has discovered a breach involving 70 million customers is deeply troubling. Consumers in New York and around the country expect and deserve companies that protect their personal information when they shop on their websites and in their stores."

In response to the state of emergency declared by Gov. Andrew M. Cuomo for the areas of Western New York impacted by Monday's major winter storm, Attorney General Eric T. Schneiderman issued an open letter to vendors warning against price gouging, the inflation of the price of necessary goods and services. General business law prohibits such increases in costs of essential items such as food, water, gas, generators, batteries and flashlights, and services including tree trimming/removal, emergency structure repairs, or snowplowing, during natural disasters or other events that disrupt the market.

New York's retailers used deep discounts, extended hours, and heavy promotions to attract shoppers during the 2013 holiday shopping season, mustering an increase in sales volume of some 3-to-4 percent over a similar time period in 2012.

Merchants surveyed by the Retail Council gave the season an average letter grade of B-minus.

"It's hard work," said Retail Council President and CEO Jim Sherin. "The competition gets tougher year after year. Retailers of every size have to be quick on their feet to respond to consumer trends that shift at unprecedented pace."

Gov. Andrew M. Cuomo has announced details of a more than $2 billion tax relief proposal designed to increase economic opportunity and attract and grow businesses across the state. He said today's proposals are the next major step in New York's continued transformation to a more affordable state for businesses and families.

"Over the past three years, we have made unprecedented progress toward curbing the rise of taxes and government spending in New York, transforming a state budget with a $10 billion deficit to a $2 billion surplus," Cuomo said.

In response to the statewide emergency declared by Gov. Andrew M. Cuomo in anticipation of Winter Storm Hercules, Attorney General Eric T. Schneiderman issued an open letter to vendors warning against price gouging, the inflation of the price of necessary goods and services. General Business Law prohibits such increase in costs of essential items like food, water, gas, generators, batteries and flashlights, and services like tree trimming/removal, emergency structure repairs, or snowplowing, during natural disasters or other events that disrupt the market.