New York Codes, Rules and Regulations
Title 2 - DEPARTMENT OF AUDIT AND CONTROL
Chapter VI - New York State and Local Employees' Retirement System and New York State and Local Police and Fire Retirement System
Part 356 - New Rollover And Withholding Rules Pursuant To The Unemployment Compensation Amendments Of 1992 And The Pension Protection Act Of 2006
Section 356.4 - Minimum rollover amount

A distributee may elect to have a direct rollover of an eligible rollover distribution if the sum total of all eligible rollover distributions that a distributee will receive in a taxable year is equal to or greater than $200. A distributee may not elect a direct rollover (and the Retirement Systems will not withhold taxes from eligible rollover distributions) if the total of all eligible distributions that the distributee will receive in a taxable year will be less than $200.