1. (a) information regarding the Empire State Film Production Credit and Post Production Credit Programs including the efficiency of operations, reliability of financial reporting, compliance with laws and regulations and distribution of assets and funds;
2. (b) an economic impact study prepared by an independent third party of the film credit programs; and
3. (c) any other information and/or other statistical information that the commissioner deems to be useful in analyzing the effects of the program.

The department shall file a report on a biennial basis with the director of the Division of the Budget and the chairmen of the Assembly Ways and Means Committee and Senate Finance Committee. The report shall be filed within 15 days after the close of the calendar year. The first report shall cover a two-year period that begins on January 1, 2013. The report must be prepared by an independent third party auditor and include: