NY has a rule by which someone who generally works in NY is treated as having work in NY on a day they work from home if they were working from home for the convenience of the employee. During the pandemic, NY took a pretty hard line and applied this rule even if people were "not supposed to" go into the office. Some aspects of this law are still making the rounds in court. NY has prevailed in prior cases although I expect there will be some pandemic related cases that will test the law further.
https://www.tax.ny.gov/pdf/memos/income/m06_5i.pdf
That may help although there have been court cases since then and this is a prepandemic rule.
