By Marc Joffe, includes “… New York’s $300 billion of other post-employment benefit (OPEB) debt from state and local governments exceeds $16,000 per resident, dwarfing all other states on a per-capita basis. … Most of the New York’s OPEB obligations belong to just four governmental entities: the state, New York City, the Metropolitan Transportation Authority, and the State University of New York. But many counties, cities, and school districts also contribute to the total. …”