One of the ways to get rid of that error is by modifying d.ts file as follows:

declare module "*.png"

remove

{
  const value: string;
  export default value;
}

or alternatively you can do:

declare module "*.png" {
  const value: any;
  export default value;
}

Update

The best solution with type-checking is:

declare module "*.png" {
   const value: any;
   export = value;
}

For react-native

create global.d.ts file on project root folder and just add next lines there

declare module '*.png' {
  const value: import('react-native').ImageSourcePropType;
  export default value;
}