"The Department of Health counts deaths in the facilities where they occurred. So, if you die in a hospital, that's the hospital death. Now, if you die in a nursing home, that's the nursing home number. You add the two numbers together. That's the total death number," Cuomo said.
The report, issued while the state prosecutor's office continues to investigate nursing homes' response to the COVID-19 pandemic, indicated that some facilities underreported deaths to the state health department. It also noted that the health department has not counted the deaths of nursing home residents who were transferred to and died in hospitals, contributing to a drastic underrepresentation of the nursing home death toll.