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Relevant text:

Polis announced on Jan. 3 that Colorado would facilitate in transporting of migrants who arrived in Denver to their "final destinations," noting that about 70% of the migrants did not consider Denver as their destination. The release added that weather and workforce shortages at the time attributed to travel cancellations for many migrants.
New York Mayor Eric Adams had responded before Polis issued that announcement. Joining 77WABC's "Sid and Friends in the Morning," Adams informed listeners that Polis notified him on Monday about busing migrants from Colorado.
"This is just unfair for local governments to have to take on this national obligation," Adams said. "We've done our job. There's no more room at the end, but we are compelled by local laws here that we must provide shelter."

So yes, unlike with Abbot, Polis was literally facilitating these folks getting to where they were trying to go.  But Republicans have to try to "both sides" with something, and this is the best they got.
I saw a documentary about Colorado shipping homeless people to California years ago. Even had a song about it. >

I remember when that kid used his skate board and jumped over at least 40 homeless