Per the NY Instructions for Form IT-201:

New York State county of residence

Enter the county in New York State where you lived on December 31, 2024. If you live in New York City, use one of the following county names:

If you select one of these counties and click Did not live in the city on the state Q&A screen titled New York IT 201 - New York City Residency, then you will have a Red Alert in the Review. You cannot electronically file the return until you fix the alert.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.