Which state is better for business: New York or Florida?

TALLAHASSEE, Fla. – Florida's Chief Financial Officer is sparring with the Governor of New York over which place is best for businesses.

Florida CFO Jeff Atwater has some supportive jobs numbers to back him up. Florida led the country in job creation last month.

Atwater is blasting New York and Governor Andrew Cuomo over both state's business climates. Atwater came out swinging against some New York television spots.

The $113 million TV and radio ads hype up New York's business climate. It's an effort to draw employers back, but Atwater said the ads are deceptive.

In a letter to Cuomo, Atwater said the images can't be supported by facts, especially compared to Florida. He also mentioned Florida being the second best place to do business in America compared to New York's 49th ranking.

But New York is fighting back.

A Cuomo spokesman said Atwater must be pretty bad at math if he doesn't understand that new businesses in certain New York zones won't have to pay state taxes.

The Florida Chamber stood by Atwater's statements that Florida trumps New York when it comes to business.

"It's fun to go to New York once and a while to have a slice and see a show, but Florida has a lot more to offer," said David Hart with the Florida Chamber of Commerce. "Aand we got to encourage those New Yorkers to keep moving down."

It's estimated that Florida will deliver another knock out blow to New York later this year, when the sunshine state takes over as third most populated state in the country.