This came up as a topic when Yankee Alex Rodriguez was playing. He had some kind of calendar that he tracked day by day...when he was in NY City, and when he escaped to Florida. His accountant would present the calendar whenever challenged by a state audit. That seemed to work.
But this also explains why a significant number of condos are just a part-time residence in NY City, and rented out.
There’s 162 games in the MLB season so only 81 are in NY. That’s not even 3 months. If he’s living in FL - and counting Spring Training there - he’s already in FL from November to March. You only need another 30 days throughout the year.