A woman was pronounced dead at a New York nursing home on Saturday morning and was found breathing nearly three hours later, police said.

The 82-year-old woman was pronounced dead at Water’s Edge Nursing and Rehabilitation Center in Port Jefferson on Long Island at 11:15 a.m., according to the Suffolk County Police Department. She was taken to OB Davis Funeral Home on Miller Place at 1:30 p.m.

Funeral home staff saw the woman breathing at 2:09 p.m., police said, adding that she was taken to a hospital.

Police were unable to provide an update on the condition of the unidentified woman.

Water’s Edge Rehab and Nursing Center and OB Davis Funeral Home did not immediately respond to requests for comment.

The incident has been referred to the office of New York Attorney General Letitia James.

«This is a horrific situation that has caused unnecessary trauma for the affected resident and their loved ones,» a spokesperson for the attorney general’s office told NBC News.

The spokesperson did not say whether the nursing home would be charged or fined in connection with the incident.

The incident occurred just over a month after a 66-year-old woman in an Iowa hospice was mistakenly left for dead.

The state Department of Inspections and Appeals said a nurse at the center checked on the woman at 6 am on January 3 and found no signs of life. The resident was taken to a funeral home, where staff members saw that «the woman’s chest was heaving and she was gasping for breath,» the department said in a report.

The state fined the facility $10,000, the maximum allowed under Iowa law.

Antonio Planas contributed.