An 82-year-old woman was pronounced dead at a New York nursing home but found to be breathing three hours later at the funeral home where she had been taken, authorities said.

The woman was pronounced dead at Water�s Edge Rehab and Nursing Center at Port Jefferson on Long Island at 11:15 a.m. Saturday, Suffolk County police said.

The woman, whose name was not released, was taken to the O.B. Davis Funeral Homes in Miller Place at 1:30 p.m., police said in a news release. She was discovered breathing at 2:09 p.m., they said.

The woman was taken to a hospital. No update on her condition was available Monday.

The apparent premature declaration of death occurred days after a continuing care home in Iowa was fined $10,000 over a similar incident.

Authorities in Iowa said that a 66-year-old woman was declared dead on Jan. 3 at the Glen Oaks Alzheimer�s Special Care Center in Urbandale, where she was receiving hospice care.

The woman was placed in a body bag and taken to the Ankeny Funeral Home & Crematory, where workers found that she was breathing and called 911, authorities said.

She was returned to hospice care, where she died on Jan. 5, according to a report issued last week by the Iowa Department of Inspection and Appeals.

The New York case has been referred to the state attorney general�s office for investigation, police said.

An email seeking comment was sent to the nursing home. A person who answered the phone there on Monday hung up.

Officials at the funeral home told Newsday on Sunday, �Out of respect for the privacy and confidentiality of the families we are honored to serve, we are not in a position to comment further on this matter.�

(AP)