N.Y. NPC Law § 1506-C

§ 1506-c. Abandoned cemetery maintenance by cemetery corporations.\n (a) Upon application and approval by the cemetery board, a cemetery\ncorporation may assume management and maintenance of an abandoned\ncemetery. For the purposes of this section, abandoned cemetery means a\ncemetery which was organized pursuant to this chapter or existing by\nvirtue of the membership corporation law, for which there no longer\nexists any corporate board or body to maintain it, and for which there\nis no sufficient trust fund or endowment to provide ordinary and\nnecessary care and maintenance. Provided, however, that in no event\nshall the cemetery board approve the assumption of the management and\nmaintenance of an abandoned cemetery under this section if the abandoned\ncemetery was affiliated with any religious denomination or tradition or\nif the majority of the persons whose bodies were interred in such\ncemetery were affiliated with any religious denomination or tradition\nunless the cemetery assuming the management and maintenance of such\nabandoned cemetery follows the customs and practices of the same\nreligious denomination or tradition.\n (b) A cemetery corporation assuming management and maintenance of an\nabandoned cemetery may make application for funds pursuant to paragraph\n(h) of section fifteen hundred seven of this article and section\nninety-seven-r of the state finance law for maintenance of abandoned\ncemeteries. Within sixty days of submission of a completed application,\nthe cemetery board shall approve or deny such application.\n (c) Monies disbursed under such assumption shall be used exclusively\nfor the purpose of the management and maintenance of an abandoned\ncemetery as provided in subparagraph three of paragraph (h) of section\nfifteen hundred seven of this article.\n (d) Any residual funds disbursed to a cemetery corporation after the\nmaintenance of an abandoned cemetery has been performed must be returned\nto the cemetery board for redeposit into the state cemetery vandalism\nrestoration, monument repair or removal and administration fund\nestablished by section ninety-seven-r of the state finance law.\n (e) Within ninety days of its receipt of disbursements, the cemetery\ncorporation shall make a report to the cemetery board setting forth\ndetails of the maintenance and clean-up undertaken and the amount of\nfunds, if any, to be redeposited into the fund. If the maintenance and\nclean-up have not been completed, or necessary equipment has not been\npurchased, the reasons therefor shall be set forth, and the anticipated\ndate for a subsequent, final report shall be disclosed.\n