Certain §125 benefits require reporting while others not.

As far as §125 is concerned, NY regulations 20 CRR-NY 112.2 only require adjustment for plans "established by the City and certain other employers".  Otherwise, NY conforms to IRC for the tax treatment of §125.  This is also consistent with the instructions for IT-225.

In other words, unless your client was employed by the NYC or one of those institutions specified (e.g. university), no addition for §125 should be necessary.