NEW YORK -- The New York Yankees were hit with a $28 million luxury tax bill, pushing their total past the $250 million mark since the penalty began in 2003. Tony Jefferson Jersey . According to Major League Baseball calculations sent to teams Tuesday, the Los Angeles Dodgers were the only other team that exceeded the tax threshold this year and must pay $11.4 million. Boston finished just under for the second straight year, coming in $225,666 shy of the $178 million mark. Figures include average annual values of contracts for players on 40-man rosters, earned bonuses and escalators, adjustments for cash in trades and $10.8 million per team in benefits. Because the Yankees have been over the tax threshold at least four consecutive times, they pay at a 50 per cent rate on the overage, and their $28,113,945 bill was second only to their $34.1 million payment following the 2005 season. The Yankees are responsible for $252.7 million of the $285.1 million in tax paid by all clubs over the past 11 years. Yankees owner Hal Steinbrenner said he hopes to get under the threshold next year, when it rises to $189 million. That would reset the teams tax rate to 17.5 per cent for 2015 and get the Yankees some revenue-sharing refunds. But following agreements Tuesday on a $2 million, one-year deal with second baseman Brian Roberts and a $7 million, two-year contract with left-hander Matt Thornton, the Yankees are at $177.7 million for 15 players next year, when benefits are likely to total between $11 million and $12 million. Their only hope to get below the threshold appears to be if an arbitrator upholds most of Alex Rodriguezs 211-game suspension, relieving the team of a large percentage of the third basemans $25 million salary. Tax money is used to fund player benefits and MLBs Industry Growth Fund. The Yankees finished with the highest regular payroll for the 15th consecutive year, winding up at a record $237,018,889. The Dodgers, in their first full season under new ownership, were just $146,647 behind after nearly doubling spending from $129.1 million. Regular payrolls include salaries, earned bonuses and pro-rated shares of signing bonuses. Los Angeles had a higher payroll for the tax: $243 million to New Yorks $234 million. But because the Dodgers didnt exceed the threshold in 2012, they pay at a 17.5 per cent rate and owe $11,415,959. They would pay at a 30 per cent rate if they exceed the threshold next year. Checks to the commissioners office are due by Jan. 21. Houston, which lost more than 100 games for the third straight season, had a payroll less than one-eighth that of the Yankees and Dodgers. The Astros finished at $29.3 million, the lowest total in the major leagues since the 2008 Florida Marlins and just $1.3 million more than Rodriguez made with the Yankees. After trading many of their stars following an unsuccessful first season in their new downtown ballpark, the Marlins lowered their payroll to $42.3 million from $89.9 million in 2012. Minnesota dropped from $101 million to $76 million. Toronto boosted spending from $92 million to nearly $126 million. The average salary increased 6.9 per cent, to $3,320,089 from $3,105,093, according to MLBs calculations, the steepest rise since 2006. The players association has not yet released its final figures for this year. Michael Pierce Jersey . He chirped to the caddie of Brandt Snedeker about their money game, a Mickelson tradition at the majors. Lefty was in good spirits Monday at the British Open, except for having to return the claret jug. Alex Collins Jersey . Of course that doesnt mean hes ignoring it. Thats actually rather impossible given the behind-the-scenes access to the Toronto Maple Leafs the network is getting.SPOKANE, Wash. -- The guys in green raced off the court and into the locker room where they danced and sang, compared whose shot was most likely to end up featured on "One Shining Moment," and checked Twitter to see who was giving them a shoutout. North Dakota State pulled off yet another 12 seed stunner and enjoyed every moment of it. "I just want to keep coaching this team," NDSU coach Saul Phillips said. "I dont want to have to say goodbye to this locker room." Lawrence Alexanders 3-pointer with 11 seconds left forced overtime and Carlin Dupree came off the bench to score four unlikely points in the final 75 seconds of the extra session, and the Bison knocked off No. 5 seed Oklahoma 80-75 Thursday night. NDSU (26-6) picked up its first NCAA tournament win by rallying in the final minute and outlasting the Sooners in overtime. Alexander finished with a career-high 28 points, but itll be his falling-down, fist-pumping celebration after the tying 3-pointer that will be replayed in Fargo for years. But that was just the first act. Dupree came on in the closing seconds of overtime after Taylor Braun fouled out, hit two free throws and scored on a difficult baseline leaner with 41 seconds left that put the Bison up by four and ignited the celebration. Phillips ran over to the fans in green and yellow, threw his arms in the air and screamed at the top of his lungs. No one could hear the excitable North Dakota State coach with all the noise. The Bison quickly realized they grabbed the nations attention. "You guys figure out how big it is," Phillips said. "I know its very gratifying and I know that for guys like Lawrence and Carlin and everybody on this team, couldnt have happened to a more fitting group of guys, because they have done what it takes to be exactly where we are right now, year-round." While players were monitoring Twitter to see who had been watching, the schools own athletic department account probably had the best line. "Well gladly be your Cinderella, America." Except this Cinderella doesnt fit the traditional mould. These Bison are proven. They won at Notre Dame in the regular season. This is part of a progressive rise under Phillips since the Bison made their first tourney trip in 2009. They have a swagger not typically seen from smaller programs, because the Bison dont see themselves that way. Matt Judon Jersey. Take Alexander. After releasing possibly the biggest shot of his career -- the tying 3 that forced overtime -- he hollered "buckets," so confident the shot would rattle through the net. "Thats a lot of confidence there big fella," Phillips said. Cameron Clark led Oklahoma (23-10) with 25 points, including 16 in the final five minutes of regulation and overtime. Isaiah Cousins added 17 points and Jordan Woodward had 13, making up for leading scorer Buddy Hield being limited to nine points on 4 of 14 shooting. "They fought, kind of out hustled us on rebounds and things like that, but overall theyre a great team," Clark said. Whenever the Bison needed a big shot, Alexander answered. With Braun bottled up by the Sooners defence, it fell to Alexander to pick up the scoring load. The most he scored all season was 20 points and his career-high came in 2011 as a freshman. No basket was bigger than the 3 that forced overtime. Braun drove into the lane and was cut off. Alexander was his only option. After briefly struggling to get the handle, he rattled in his fourth 3-pointer of the game. Oklahoma gave NDSU a chance at tying by twice missing foul shots in the final minute. Oklahoma had chances to win in regulation getting off three shots. Hields open 3 rimmed off, Woodwards free-throw line jumper was short and Cousins reverse layup attempt at the buzzer never caught the rim. NDSU scored the first four points of overtime on baskets by Bjorklund and Alexander, but Clarks 3 pulled Oklahoma even at 70. Braun put the Bison ahead with 1:39 left 72-70 on a driving layup. After he fell to the court, Braun got tangled with Clark, who appeared to inadvertently kick Braun in the face. No additional fouls were called, but Braun fouled out seconds later reaching in as Clark attempted to shoot. Clark hit both, but four seconds later Dupree -- a 58 per cent free throw shooter -- hit a pair to put the Bison back in front. Following an Oklahoma miss, Dupree drove baseline and scored instead of running off time. It was the shot of an inexperienced freshman, but Phillips didnt mind. "It was just a great experience for me," Dupree said. 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