My mother has dementia and is now living with me. I receive a weekly income for room and board. Do I need to claim as income on NYS taxes?

Yes...rental income. But, you can also deduct the percentage of insurance, mortgage interest, etc.

Basically...if she is occupying 20% of the home...then you declare the income, but it is offset by 20% of your expenses to maintain that home. That would not include your full mortgage..as part of that is paying principal... but 20% of the interest would be deductible.  Electric, gas, etc.