N.Y. TWN Law § 294

§ 294. Armed forces' burial plot. 1. The town board in each of the\ntowns of this state may upon the application in writing of any veteran\narmed forces' association in the town, or upon a petition of any writing\nof five or more veterans of the armed forces of the United States in\ntowns where no veteran armed forces organization exists, purchase or\nprovide an armed forces' plot in one or more cemeteries where no burial\nplots are now owned by armed forces organizations, in which burial plots\ndeceased members of the armed forces of the United States may be\ninterred and, except in the county of Broome, may also provide for the\nannual care of armed forces' burial plots in cemeteries, at the rate of\nnot to exceed twenty dollars for each grave of a member of the armed\nforces in such burial plot or plots, and the expense shall be included\nin the town expenses, assessed, levied and collected in the same manner\nas other town expenses are levied and collected.\n 2. In the county of Broome, the board of supervisors shall provide for\nthe annual care of armed forces' burial plots, either heretofore or\nhereafter established, in all cemeteries in such county, at the rate\naforesaid, and the expense thereof shall be a county charge audited,\nassessed, levied and collected in the same manner as are other county\ncharges.\n