It is the way NY calculates income tax on a nonresident. They pretend that all of the income is taxable in New York, and then prorate the tax to the amount of income actually earned in New York. The New York return does make it look like all of the income is getting taxed, but on lines 45 and 46 you will see the tax being prorated to the income earned in New York.
Since Massachusetts also taxes this income, you will get a credit for the tax you pay to New York on this same income. The credit from New York should basically cover the Mass Tax that would be due on this income.
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