You will have a better career path if you are going to big 4. I don't think big 4 are as bad as you heard. Stay there for 2 or 3 years and you will be more valuable by then. Is the position staff I auditor? I know Boston office last year was around $55K. NYC has much higher living cost. If it is an entry level position, it is hard to negotiate sometimes because everyone almost gets paid exactly same. Good luck.