It is New York income. It is also taxable by whatever state you were a resident of when you received the bonus, prior to moving to New York. If you were attending school in South Carolina as an out of state student, you would report the income in your home state. Your resident state will tax the bonus income, as will New York. You will receive a credit for tax paid to another state on your resident tax return so that you aren't subject to double taxation.
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