N.Y. VIL Law § 15-1500

§ 15-1500. Acquisition of lands for cemeteries. The board of cemetery\ncommissioners of a village may, in behalf of the village, accept by\ngift, grant or devise thereto, land for one or more village cemeteries\nwithin the village, or wholly within five miles of the boundaries\nthereof. The board of trustees may, by unanimous vote, adopt a\nresolution to purchase for such purpose, any lands so located, which\nresolution must specify the maximum amount to be paid therefor and the\nmode of raising such amount; provided, however, that if the lands to be\npurchased are within the village and are to be used for park purposes\nsuch resolution may be adopted by majority vote. If the resolution be\nadopted, the board of cemetery commissioners may purchase such lands\naccordingly, or if unable to agree with the owners for the purchase\nthereof, may acquire the title thereto pursuant to the provisions of the\neminent domain procedure law. All lands acquired by gift, grant, devise\nor purchase for a village cemetery shall be a part of the territory of\nthe village, and upon the acquisition of same, a map and description\nthereof shall be filed in the office of the village clerk and if located\noutside of the village, in the office of the secretary of state.\n