I'm sure NY preparers are following this, but the rest of us might have clients who moved away from there since 2023 and should be looking for this, or wondering what it is when received. From the NY Times:

If you’re one of roughly 800,000 people across New York State, a check for as much as $400 may have landed in your mailbox in the last few days. Or one may arrive in a day or so.

If not, your name could be on one of some 7.4 million checks that haven’t gone out yet. The state’s Department of Taxation and Finance in Albany says the post office there can handle only 200,000 checks a day. The first batch went out last Thursday. The last won’t be mailed until mid-November.

The state calls them “inflation refund checks.” They are a product of the budget deal that Gov. Kathy Hochul and leaders of the Assembly and the State Senate agreed to in the spring.

The checks vary by income level. Here’s who will get what: For single taxpayers, $200 if they made $75,000 or less in 2023, and $150 if they made $75,000 to $150,000. For married couples who filed jointly, $400 if they made $150,000 or less in 2023, and $300 if they made $150,000 to $300,000. Married taxpayers who file separately will receive the same amounts as single taxpayers.

This is a refund you can’t apply for — the checks will go out automatically to the address on your 2024 return. And the payments are old-fashioned checks. No electronic deposits, even if you were eligible for a refund when you filed your return and the state put the money in your bank account by direct deposit.

The state says the income refund checks are considered taxable by the federal government but not by New York State, so you should declare the amount you receive on your 2025 federal return. That would cut the value of your $200 inflation refund check to $156 if you’re in the 22 percent tax bracket.

The department said the checks are going out in the order in which tax returns for 2023 were processed. “The earlier you filed,” a spokesman said, “the earlier you’ll get your inflation refund check.”