Severance taxed by NYS

Hello,

I live in FL.

The NY company I worked for was purchased by a TX company in 2021.

I received a severance package from that TX company in October 2021 that paid out through July 2022.

 

The NY tax department tells me I owe taxes on all the income in 2022 based on the fact that the severance package was initiated in NY.

 

Does that make sense?

 

I lived in FL for all of 2022.

I was being paid by a TX company for all of 2022.

Why would NY get any tax?

 

Thanks.