Yes. Reference: https://www.tax.ny.gov/pdf/publications/income/pub36.pdf, which says, in part,
"Income from pension plans described in section 114 of Title 4 of the U.S. code received while a nonresident of New York State is not New York source income and should not be included in the New York State amount column on Form IT-203". That includes IRAs.
It also says "If the deceased individual has more than one beneficiary, the $20,000
maximum amount of the pension and annuity exclusion must be allocated
among the beneficiaries. Each beneficiary’s share of the $20,000 exclusion
is determined by multiplying $20,000 by a fraction whose numerator is the
value of the pensions and annuities inherited by the beneficiary, and whose
denominator is the total value inherited by all beneficiaries of the deceased
individual’s pensions and annuities. The total exclusion of the deceased
individual and all beneficiaries cannot exceed $20,000 annually. "
