N.Y. RCO Law § 18

§ 18. Dissolution of religious corporations. Whenever any religious\ncorporation shall cease to act in its corporate capacity and keep up the\nreligious services; it shall be lawful for the supreme court of this\nstate, upon the application of a majority of the trustees thereof, in\ncase said court shall deem it proper so to do, to order and decree a\ndissolution of such religious corporation, and for that purpose to order\nand direct a sale and conveyance of any and all property belonging to\nsuch corporation, and after providing for the ascertaining and payment\nof the debts of such corporation, and the necessary costs and expenses\nof such sale and proceedings for dissolution, so far as the proceeds of\nsuch sale shall be sufficient to pay the same; such court may order and\ndirect any surplus of such proceeds remaining after paying such debts,\ncosts and expenses, to be devoted and applied to any such religious,\nbenevolent, or charitable objects or purposes as the said trustees may\nindicate by their petition and the said court may approve.\n Such application to said court shall be made by petition, duly\nverified by said trustees, which petition shall state the particular\nreason or causes why such sale and dissolution are sought; the\nsituation, condition and estimated value of the property of said\ncorporation, and the particular object or purposes to which it is\nproposed to devote any surplus of the proceeds of such property; and\nsuch petition shall, in all cases, be accompanied with proof that notice\nof the time and place of such intended application to said court, has\nbeen duly published once in each week for at least four weeks\nsuccessively, next preceding such application, in a newspaper published\nin the county where such corporation is located.\n In case there shall be no trustees of such religious corporation\nresiding in the county in which such corporation is located, such\napplication may be made, and such proceedings taken, by a majority of\nthe members of such religious corporation residing in such county.\n In case such corporation is under the jurisdiction of an incorporated\necclesiastical governing body such application may be made and such\nproceedings taken by such incorporated ecclesiastical governing body,\nprovided the trustees or other officers or surviving members of the\nlocal church shall refuse to act after request has been duly made by the\ngoverning body, and in such case the proceeds shall be turned over to\nsaid governing body.\n