States tax income when received. If you were paid a bonus while a nonresident of New York, it is not taxable to NY.
If the case were different, then it would be NY income. For example, if you worked in NY for seven months, but received a bonus while a Texas resident, then some or all of the bonus would be taxed by NY because some or all of the money is based on PAST work performed in NY.
See New York Allocation Rules for Different Forms of Income
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