Yes. Even if your daughter's domicile is still on Long Island, your daughter likely meets the statutory resident test. The test looks at whether someone maintains a permanent place of abode in NYC for substantially all of the year and whether they spend 184 days or more in NYC during the year. Meeting both of these tests means your daughter is a NYC full-year resident for tax purposes.
There is an exception to the permanent place of abode test for undergraduate students, but it typically does not apply for graduate students as 105.20(e)(1) states that the degree program must be leading to a baccalaureate degree to qualify.
@gman98
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