Sounds like $130,000 taxable in NYS (and NYC?) as nonresident, and then as part-year resident for remainder of year.  Presumably you must deal with the stringent 'for the convenience of the employer' tests in those states, combined with the more recent 'telecommuting regs.' issued for the pandemic by those states.  See the state websites.  Assuming T/P moved, he would likely be taxable in NJ for part year, but it is possible NJ does not offer an "other jurisdiction credit" to part-year residents; rather, it is possible NJ only offers the credit to full year residents.  Check  the instructions to the NJ credit form.  Your T/P may not have notified his employer that he moved...or his HR department looked at their withholding responsibilities and refused to let him go.  Just a suggestion to make additional inquiries of the taxpayer if you need to.

P.S.  This assumes he is not a 'sales person' in those states or belong to one of the other unique EE categories of NYS/NJ.