NIAGARA FALLS — With Gov. David A. Paterson now out of the governor’s race, Republican gubernatorial candidate Rick Lazio on Saturday set his sights on the Democratic front-runner—State Attorney General Andrew M. Cuomo.

A day after Paterson declared an end to his campaign, Lazio, while in Niagara Falls, wasted no time in getting the race with Cuomo started, calling on him to stop hiding and start providing New York with his views and ideas.

What’s Cuomo’s stance on a business tax reduction?

How would he close the state deficit?

What would he do about holding the 9/11 trial in New York City?

“I think the time is now for people to ask the tough questions,” Lazio said.

Lazio’s comments on Cuomo came while speaking to the media on Saturday, before the former congressman from Long Island delivered the keynote address at the Niagara USA Chamber of Commerce annual awards dinner in Seneca Niagara Casino Hotel & Events Center.

Cuomo has been eyeing Paterson’s job for a year or more, and is expected to get the Democratic nomination, but has yet to declare his candidacy.

In a poll released last Monday by Siena College, Lazio pulled ahead of Paterson in a race for governor, 46 percent to 39 percent.

But in a race with Cuomo, Lazio remains well behind — 63 percent to 26 percent. He has, however, made some gains, while Cuomo has faded slightly since getting 68 percent of voters’ support in a December poll.

Lazio said he doesn’t pay attention to polls in February. But he said he wouldn’t underestimate voters’ unhappiness and frustration with Albany.

“Albany is immersed in scandal, resignation and failure, and the people have had it,” Lazio said.

He said voters are ready to send a message to Albany that “the government works for them and not the other way around.”

Lazio had an attentive audience in several hundred businessmen and women at Saturday’s dinner.

As governor, Lazio told them, he would make New York more business friendly, focus on getting the budget under control, and be “absolutely relentless” about vetoing any irresponsible spending that came across his desk.

“The people of this state want fundamental and sweeping change,” Lazio said. “They don’t want tinkering around the edges.”

Lazio also received applause when he said Western New York should get profits generated at the Niagara Power Project.

“It should not be used as a cover or a Band-Aid for Albany’s insatiable spending,” Lazio said.