Per W2, New York state taxable income does not match New York local income

[jonwoodcpa]

My client has 2 W2's which shows federal wage income (box 1) which matches New York state income (box 16).  However, that number does NOT match "Local income" (box 18).  

Same client has another W2 which shows all 3 boxes matching.  Although client, moved into New York state during the year, the client lived at the same New York address during the entire New York resident period.  In other words, client did NOT move from a New York residence outside New York City to another residence inside New York City.

Logic tells me that the wage income for boxes 1 and 16 should match box 18, but it doesn't.  Can anyone explain why