A unpublished report says New York is writing tax credit refund checks to film and television studios that far exceed the amount of taxes they owe the state. The report, prepared for a tax reform commission appointed by Gov. Andrew Cuomo, suggests the program should be scaled back. "The growth in the industry comes at the expense of higher taxes for other taxpayers or lower spending on state services and investments, possibly reducing activity in other sectors of the economy," the report concludes. It's a 137-page addendum to a study by the tax commission co-chaired by former state Comptroller H....