N.Y. TWN Law § 292-A

§ 292-a. Cemetery and funeral home combinations. 1. No town shall,\ndirectly or indirectly:\n (a) sell, or have, enter into or perform a lease of any of its real\nproperty dedicated to cemetery purposes or adjacent thereto to a funeral\nentity, or use any of its property for location of a funeral entity;\n (b) commingle funds used for cemetery purposes with a funeral entity;\n (c) direct or carry on its cemetery related business or affairs with a\nfuneral entity;\n (d) authorize control of its cemetery related business or affairs by a\nfuneral entity;\n (e) engage in any sale or cross-marketing of goods or services with a\nfuneral entity;\n (f) have, enter into or perform a management or service contract for\ncemetery operations with a funeral entity; or\n (g) have, enter into or perform a management contract with any entity\nother than a not-for-profit or religious corporation, or governmental\nentity.\n 2. Only the provisions of paragraphs (a) and (b) of subdivision one of\nthis section shall apply to towns with thirty acres or less of real\nproperty dedicated to cemetery purposes, and only to the extent the sale\nor lease is of real property dedicated to cemetery purposes, and such\ncemeteries shall not engage in the sale of funeral home goods or\nservices, except if such goods and services are otherwise permitted to\nbe sold by cemeteries.\n 3. For the purposes of this section, "funeral entity" means a person,\npartnership, corporation, limited liability company or other form of\nbusiness organization providing funeral home services, or owning,\ncontrolling, conducting or affiliated with a funeral home, any\nsubsidiary thereof or any officer, director or stockholder having a ten\nper centum or greater proprietary, beneficial, equitable or credit\ninterest in a funeral home.\n