N.Y. NPC Law § 1508

§ 1508. Reports by cemeteries.\n (a) Annual report. Each cemetery corporation shall, on or before the\nfifteenth day of March after the end of its calendar year, or if on a\nfiscal year the seventy-fifth day after the close of such year, file\nwith the cemetery board (1) a statement as to the condition of the\npermanent maintenance trust fund and a schedule of the assets of such\nfund. (2) a statement as to the condition of the perpetual care fund and\na schedule of the assets of such fund. (3) a statement as to the\ncondition of the moneys and properties received by the cemetery\ncorporation in trust under the provisions of subdivisions (f) and (g) of\nsection fifteen hundred seven of this article. (4) a statement of the\ngross proceeds of the sale of plots, lots and parts thereof, graves,\nniches and crypts showing the disposition of such proceeds and (5) a\nstatement of changes in the number and amount of certificates of\nindebtedness in accordance with the provisions of paragraph three of\nsubdivision (a) of section fifteen hundred eleven of this article. (6) a\nstatement as to the condition of the monument maintenance fund, if any,\nand a schedule of the assets of such fund.\n (b) Additional reports. The cemetery board may address to any cemetery\ncorporations or its officers or any person any inquiry in relation to\nthe transactions or conditions of the cemetery corporation or any matter\nconnected therewith, and may require that a reply be verified. Failure\nto submit such reply within the time designated by the cemetery board\nshall subject the corporation, officer or person so addressed to the\npenalties provided in subdivision (d) hereof.\n (c) Cemetery payment for administration. To defray the expenses of\nexamination and administration, each cemetery corporation shall not\nlater than March fifteenth in each calendar year, pay to the cemetery\nboard the sum of three dollars per interment and cremation or natural\norganic reduction in excess of fifteen interments, cremations, or\nnatural organic reductions for the preceding calendar year. No\ncontribution shall be collected upon the interment of the remains of a\ndeceased person where a contribution was collected upon cremation or\nnatural organic reduction.\n (d) Failure to file report. Any cemetery corporation or individual\nfailing to file any report or any schedule of rules, regulations and\ncharges required by this article shall forfeit to the people of the\nstate the sum of one hundred dollars for each day that each such report\nshall be delayed or withheld, except that the cemetery board may extend\nthe time for filing any such report and may waive payment of any penalty\nor part thereof provided herein.\n