State Comptroller Thomas DiNapoli's Friday announcement that the NY State pension fund dropped 26% in the first quarter of 2009 (it's lost more $44 billion since a year ago—it's now at $109 billion) has irked Governor Paterson. That's because DiNapoli said local governments (with the exception of NYC) will have to raise their contributions to the pension fund. Paterson criticized the suggestion, noting the "already overburdened local property taxpayers," and said, "I am asking the Comptroller to go back and identify other alternatives that won't impose additional burdens to taxpayers." The NY Times reports, "Tensions have been festering between the two men since Mr. DiNapoli criticized increased spending in the state budget that was passed last month. Mr. DiNapoli has also not embraced a proposal by the governor to move future state workers from traditional pensions to a 401(k)-style plan." Also, Paterson has also proposed a new tier for the pension system, which would require public service workers to put in 25 years (vs. 20 years) and eliminate overtime in pension calculations. For fun, here's a list of the top state pensions.