Yes, all states are manipulating Covid death numbers. They get money and power for doing so.

Yes, all states are manipulating Covid death numbers. They get money and power for doing so.
As example, in a typical April in NYC, there are about 4500 deaths. In April 2020, there were approximately 19,000 deaths.
You can say that many of the deaths not actually attributable to COVID were misclassified, but that only means several hundred - while there are about 15,000 extra deaths which you have to account for some other way.
Maybe half that are still COVID deaths, but attributable to the direct malfeasance of Cuomo, but that still leaves nearly two and a half times the normal number of deaths which your argument doesn’t touch and just attempts to hand-wave past.