N.Y. RCO Law § 7-A

§ 7-a. Deeds for cemetery purposes; presumption. Every deed of\nconveyance of real property to a religious corporation used for cemetery\npurposes, whether heretofore or hereafter recorded, shall be presumptive\nevidence that the conveyance vested in the grantee and its successors a\nfee simple absolute in the premises therein described, subject to the\nlimitations and conditions therein prescribed, and that all proceedings\nprior thereto, including the consent of the court, if required, were\nregular and in accordance with all the provisions of law relating\nthereto. At the expiration of twenty years from the date of record of\nany such conveyance, heretofore or hereafter recorded, such presumption\nshall be conclusive.\n