NY Department of Revenue is very aggressive. I understand your predicament.
Please see an article regarding New York City domicile including
If he is not domiciled in the city, then the person can still be taxed as a statutory resident if he has a permanent place of abode in the city, and spends more than 183 days in the city.
https://www.litaxattorney.com/residency-hidden-cost-having-place-city/
