First of all, I would like to thank the person who will be providing me with the answer. My question is:

I am currently on H1- B visa status, have been on it for the past one year. Have been working in NYC for the past 2 yrs ( 1 year in OPT and 1 in H1-b) and living in queens. I heard from a friend of mine that I am allowed to classify myself as a non resident since I have no permanent residence here and thus will be able to get refund on New York City tax. Is this correct??

He was a non-resident by definition while on OPT.

Once he converted to H-1B, he became a resident by law, even though the H-1B visa is a temprary working arrangement.

Yes, on H1-B visa once you meet 183 days requirement, you are a resident. You are resident even for NYC.

Agreed.

He was a non-resident by definition while on OPT.

Once he converted to H-1B, he became a resident by law, even though the H-1B visa is a temprary working arrangement.

Thanks for the answer.

But can you please let me know what is the legal basis (statute, ect) for your conclusion? many thanks!

You would need to contact the New York state tax authorities for the legal basis.