Hi! I am a resident of long island city in queens and works in manhattan. Am I subject to New York city tax?

Gee, as far back as I can remember, Queens is one of the 5 Boroughs of New York City. So yes.

If you were a resident of the County of Long Island, then you would still be liable for what they call "Commuter Taxes".

New York City is not going to miss any chance it has to collect taxes.

Agreed; you are definitely subject to NYC taxes. Lucky you! :-)