Yes, the requirements for filing a New York tax return have nothing to do with whether you owe tax or getting a refund.
Whether you have to file a New York return depends on your income and, if you are a NY resident, and whether you are required to file a federal income tax return.
To confirm if you are required to file a NY return, go to the link below and click the appropriate link there depending on whether you are a resident, nonresident, or part-year resident.
For more information, please click this NYS link: https://www.tax.ny.gov/pit/file/do_i_need_to_file.htm
