They do count as far as the NCAA is concerned, but not the Feds.
The new school gets credited for the graduation in the GSR. On the new school's APR, it has no impact since the APR has nothing to do with graduation.
For the old school, there is no benefit to GSR. The only benefit is for APR but that benefit ends when they leave the old school in good standing.
In other words, Roscoe did not hurt UConn's APR when he left because he wasn't in good standing either. But Roscoe also did not help UConn's APR when he left because you get 1 point for a player simply returning to school (and Roscoe didn't return). I presume that UConn was not hurt for that 1 point because he was deemed exempt.
All in all, it works out like this:
UNLV gets a + on its GSR
UConn does not receive a + or a minus on either GSR nor APR
In terms of official federal rates, Oregon is NOT credited with a graduation, but it is also not docked for a failure to graduate. UConn on the other hand is docked for Roscoe's failure to graduate from UConn.
Wait you must mean "was in good standing" no?