It's not semantics. It's a simple question: if someone doesn't have a current lease in a particular place, where do they live? Particularly for the purposes of enjoying the privileges that everyone in this thread is claiming they deserve by dint of living in NYC (ie, artificially controlled rent prices such that the rest of us can't utilize the economic opportunities in the city).
In New York State. I pay the exorbitant taxes which pay for, among other things, protecting the water from the huge city down the road that I'm apparently "damaging" by living there a few weeks out of the year.
Sounds like you need to get a better tax accountant. If you only spend a few weeks a year in New York, then you shouldn't be paying much tax there at all.