Q: If the company you work for is bought out by a different company is the old company required to transfer PTO
They said Governor Cuomo made a law that applies to NYC residents and not the rest of NY that is why we did not get paid out our safe and sick time
Governor Cuomo had the authority to sign laws which the state legislature made for the entire State of New York, including New York City. But he had no authority to give favorable treatment to employees who work in NYC and not give the same benefits to the rest of the state unless it was some public structure like a bridge, train or highway which we could all potentially use.
Only the Mayor of NYC and the City Council have the authority to make a law which protects workers in New York City more than the rest of the state.
So what you were told appears to be untrue.
Unless your union or private contract transfers PTO by contract a new employer starts over. Meaning that without a contract "at will" employees are free to stay or go and employers are free to keep them or let them go. And the clock begins when ownership transfers.
Neither the Governor nor the City had anything to do with reducing your benefits. Any law the Governor signed applies to everyone across the sate and not just NYC.
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