Changes to Gov. Andrew Cuomo’s proposal to allow local governments to smooth out pension costs are being mulled and Comptroller Tom DiNapoli is in the talks.

“I don’t know them yet,” Assembly Speaker Sheldon Silver said after meeting with Cuomo this afternoon of the changes. “We’re talking to the comptroller, the governor, and both houses in trying to come up with a plan that gives some relief to local governments and is consistent with the comptroller’s fidicuary duty.”

A source with direct knowledge of the talks said that DiNapoli had been involved in the discussions and was able to secure some modifications to the proposal.

The plan, which would allow local governments to borrow against future savings in the newly created Tier Six pension level, was criticized by budget hawks and Cuomo’s own hand-picked Democratic Party co-chairwoman Syracuse Mayor Stephanie Miner.

Miner had called for the plan to be rejected entirely from the state budget and, in a New York Times op/ed, urged DiNapoli to reject the propsoal.

The plan is supported by other large-city mayors, including Rochester’s Tom Richards.

But the concerns leveled by Miner over the plan brought renewed attention the plight of upstate cities and their financial woes.

The Cuomo administration has pushed back against the criticism, saying there’s no money to send to cities and local governments in order to prop up their finances.

Miner has countered, saying that she’s not looking for money, but a long-term solution.

Cuomo himself has defended the plan as “financially intelligent.”

Despite the criticism, the governor actually double-downed on pension smoothing and expanded the availability of it to public hospitals in his 30-day budget amendments.

DiNapoli has said he was concerned the pension smoothing proposal, but has not said whether it should be included in the budget.