Lt. Gov. Robert Duffy last year made more money in 2010 than his boss, Gov. Andrew Cuomo, thanks in part to his Rochester police pension.

Cuomo and Duffy both made available their tax returns today, something of a change from last year when the then-attorney general filed for an extension on his tax returns.

Cuomo reported an income of $148,609 and is due to receive a return from the feds for $8,050. He owes $3,582 in state taxes.

The governor listed the Westchester County residence of his girlfriend, TV chef Sandra Lee, as his full-time address. But he also paid $6,397 taxes for being a full-time New York City resident “out of an abundance of caution,” spokesman John Milgrim said.

Cuomo donated $10,000 to Help USA, the anti-homelessness organization he founded.

Duffy, who filed jointly with wife Barbara, reported $193,134 in income, with $122,879 from his job as mayor of Rochester and $70,255 from his police pension.

Barbara Duffy worked as a human resources consultant for St. John Fischer and reported a $42,600 in income.

The Duffys owed the federal government an additional $3,323 and are due to receive a $840 refund from the state.

Duffy reported donating $2,825 worth of clothes to Goodwill (quite a bit more than the $150 worth of clothes David Paterson gave) and gave $3,445 in cash donations. Details of the cash donations were not immediately available.