N.Y. TWN Law § 290

§ 290. Duties of town board. The town board shall lay out into burial\nlots any burial grounds conveyed to them; and within one year after\nconveyance to them they shall cause to be recorded in the office of the\nclerk of the county in which they reside a plot or plots of the ground\nso laid out by them, which shall clearly indicate the number and\nlocation of the several lots, which plots shall be duly certified to,\nunder the hands and seals of the supervisor and town clerk, and\nacknowledged before an officer authorized to take proof and\nacknowledgment of deeds. They shall designate and set aside certain lots\nwhich shall be free from the interment of the remains of indigent\npersons, deceased, and shall sell and convey, by direction of a majority\nof the board, under the hands and seals of the supervisor and town\nclerk, burial lots, at such terms as may be agreed upon between the\nparties, and expend the moneys realized from such sale in improving and\npreserving the particular burial ground from the sale of whose lots the\nmoneys were received. All moneys realized from the sale of burial lots\nshall, upon the receipt thereof, be paid over to the supervisor of the\ntown to be retained by him as a separate fund and paid out only on the\norder of a majority of such town board.\n