N.Y. GMU Law § 162

§ 162. Conveyance by unincorporated cemetery association to city, town\nor village. An unincorporated cemetery association may convey and\ntransfer its real property held for burial purposes, together with its\nother assets, to a city having a population of less than one million\ninhabitants in which such real property is located, or to a village,\nprovided such real property is located within such village or wholly\nwithin three miles of the boundaries thereof, or to a town, in which\nsuch real property is located, if all the directors and trustees of such\nassociation living and residing in the state unite in the conveyance and\ntransfer. Such conveyance and transfer shall be subject to all\nagreements as to lots sold and all trusts, restrictions and conditions\nupon the title or use of such real property and assets. Lots previously\nsold and grants previously made for burial purposes shall not be\naffected by such conveyance, nor shall any grave, monument or other\nerection or any monuments be disturbed or removed except in accordance\nwith law. No such conveyance shall be effective unless and until the\nlegislative body of such city, town or village shall by ordinance or\nlocal law or resolution accept the same subject to the conditions and\nrestrictions hereinabove imposed, which ordinance or local law or\nresolution said legislative body is hereby authorized and empowered to\nadopt by a majority vote of such body. Upon such conveyance and\ntransfer such property shall be and become a municipal cemetery of such\ncity, town or village and such property and assets so conveyed and\ntransferred shall be administered as any other municipal cemetery of\nsuch city, town or village and the said cemetery association shall be\ndissolved by the recording of such conveyance and transfer.\n