Is non-resident taxpayer filing 1040-NR subject to state income taxation on qualified IRA distributions?

A long-time client approached me about the tax situation of a relative. The relative will be a non-resident taxpayer (citizen of and domiciled in a foreign country) and has been residing overseas for the past 20+ years. This person had previously worked in US (NY state) and thus has money in a rollover IRA account arising from contributions made while she was working then. She decided it's time to take qualified distributions from this account.

In term of reporting, I understand the part about reporting the original contributions (from earned income) as ECI and the investment earnings portion (capital appreciation, interest and dividends) as FDAP on the 1040-NR. Kindly correct me if I am incorrect.

But,

1) What about state tax? Is the IRA distributions subjected to state income taxation as she is now a non-resident and domiciled overseas and not domiciled in any state in US?

2) She doesn't have the records for her original contributions amount. To figure out the original contribution and the FDAP portions, can we use the "cost basis" from her monthly statements from her IRA plan administration as the amount of her original contributions?

Thanks in advance.