Samuel Rosenberg son of Jacob & Toba Rosenberg, who each died in Burlington VT, is mentioned in a 1907 obit as Samuel of New York,
in a 1919 obit as Zorach of New York City, in a 1920 obit as Sam of New York, and he is apparently the brother referred to on a 1924 obit as being "in New York"
Samuel spouse of Hattie appears as Sam on the 1900 Census, Samuel on the 1910 Census and 1915 NY Census - on each, living in New York - with wife Hattie and all children listed born in Vermont. On 1920 Census, he is Samuel, living in NY, no wife listed, fewer childrenvlisted, but clearly same family.
It is TENTATIVE that these two are the same Samuel.
It seems likely to me, and apparently to others since it appears that way on some Trees others have created, but I have not seen anything definitive yet.