Unfortunately, you'll have to file a non-resident NY tax return, showing zero NY income, in order to obtain a refund of the incorrectly withheld NY taxes. If the only difference in the W-2's is that one shows the PA withholding and the other shows the NY withholding, enter them as a single W-2, but enter the information for both states.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
