FILE - Riverdale Nursing Home in the Bronx. NEW YORK - New York may have undercounted COVID-19 deaths of nursing home residents by as much as 50%, the state’s attorney general said in a report released Thursday.Attorney General Letitia James has, for months, been examining discrepancies between the number of deaths being reported by the state's Department of Health, and the number of deaths reported by the homes themselves.Her investigators looked at a sample of 62 of the state’s roughly 600 nursing homes.