In general, state residency is based on DOMICILE, which includes many factors. One that is difficult to prove is INTENT, because it is what she was thinking at the time. In her case, she moved to New York for the job; but her intent may have been to go back to California after a year or to stay in New York forever. The states will look at all factors but based on facts and circumstances, she most likely is a New York resident. (That being said, she should get her new license and change her voter registration.)
Also, in her case, since she worked in New York, even if California tries to say she is still a resident, she will be required to pay the New York taxes and then qualify for a credit on the California tax return.
See Frequently Asked Questions about Filing Requirements, Residency, and Telecommuting for New York Stat... and Guidelines for Determining Resident Status (FTB Publication 1031).
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