It makes no difference if you never stepped foot in NY state, but it does make a difference if your employer required you to work remotely.
As that memorandum I referred to says (paraphrasing), if you are living in CO because you want to, then you owe NY tax, but if you are living in CO because your employer wants you there, then you don't owe NY tax. As the memo states:
Under this rule, days worked at home are considered New York work days only if the employee’s assigned or primary work location is at an established office or other bona fide place of business of the employer (hereinafter, a bona fide employer office) in New York State. If the employee’s assigned or primary work location is at an established office or other bona fide place of business of the employer outside New York State, then any normal work day worked at home would be treated as a day worked outside New York State.
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