N.Y. NPC Law § 1503

§ 1503. Application.\n (a) Except as otherwise provided in paragraph (b) of this section,\nsection fifteen hundred five-b, paragraph (c) of section fifteen hundred\nseven, paragraph (m) of section fifteen hundred ten, and section fifteen\nhundred eighteen of this article does not apply to (1) a religious\ncorporation, (2) a municipal corporation, (3) a cemetery corporation\nowning a cemetery operated, supervised or controlled by or in connection\nwith a religious corporation or (4) a cemetery belonging to a religious\nor a municipal corporation, or operated, supervised or controlled by or\nin connection with a religious corporation unless any officer, member or\nemployee of any such corporation shall receive or may be lawfully\nentitled to receive any pecuniary profit from the operations thereof,\nother than reasonable compensation for services in effecting one or more\nof the purposes of such corporation or as proper beneficiaries of its\nstrictly charitable purposes or unless the organization of any such\ncorporation for any of its avowed purposes be a guise or pretense for\ndirectly or indirectly making any other pecuniary profit for such\ncorporation, or for any of its officers, members or employees, and\nunless any such corporation is not, in good faith, organized or\nconducted exclusively for one or more of its stated purposes.\n (b) All crematories or natural organic reduction facilities shall be\nsubject to inspection by the division of cemeteries. Upon inspection,\nthe crematory or natural organic reduction facility may be asked to\nproduce any and all records for the operation and maintenance of the\ncrematory or natural organic reduction facility. These records may\ninclude but not be limited to cremation or natural organic reduction\nauthorizations, rules and regulations of the crematory or natural\norganic reduction facility, procedures as set forth in section fifteen\nhundred seventeen of this article, or section fifteen hundred eighteen\nof this article, as applicable, and the written procedure of the\nidentification of remains.\n (c) Except as otherwise provided in paragraph (c) of section fifteen\nhundred seven and paragraph (m) of section fifteen hundred ten of this\narticle, this article does not apply to a burial site as defined in\nparagraph (a) of subdivision one of section one hundred seventy-one of\nthe executive law.\n