You will not have to file an Oregon return for 21 and 22 since it was already included.
The 1/3 distribution income will be included on your 21 and 22 federal and state tax returns so they will be included on your New York tax returns, but you will get a credit for tax paid in other state (Oregon) on your subsequent New York tax returns (1/3 for each year to offset the income.
[Edited 02/27/2021 | 8:47 PM PST]
@Hadar
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