"New York 529" rollover to Roth IRA

My daughter has $2500 earned income from summer job in 2024. Can she open a Roth IRA account now and I instruct the 529 to rollover to her Roth IRA? Or, it is too late, even the tax deadline is April 15. If doing it now, would it consider 2024 tax or 2025 tax? If treated tax year 2024, do I have to wait for the 1099Q? How does it work and where to put into the New York  tax in Turbo Tax ?