I live in CT but work in NY. I received a refund from NY last year. Should I allocate that to NY or the state I live in?

[DS30]

Since your refund is from your nonresident state (NY), you will not need to include this refund on any income tax return (state or federal).

The amount of NY credit that you took on your prior year's CT return should have been the actual NY tax liability (and not the actual amount of NY taxes paid) so you will not need to include this NY refund on your CT resident state income tax return. This NY refund will also not need to be included on either your federal or NY nonresident state income tax return.