N.Y. Agric. & Mkts. Law § 377

§ 377. Disposal of dead animals. (1) The carcasses of large domestic\nanimals, including but not limited to horses, cows, sheep, swine, goats\nand mules, which have died otherwise than by slaughter, shall be buried\nat least three feet below the surface of the ground or otherwise\ndisposed of in a sanitary manner by the owner of such animals, whether\nthe carcasses are located on the premises of such owner or elsewhere.\nSuch disposal shall be completed within seventy-two hours after the\nowner is directed to do so by any peace officer, acting pursuant to his\nspecial duties, police officer, or by a designated representative of the\ncommissioner.\n (2) Notwithstanding section forty-one of this chapter, any violation\nof this section shall constitute a violation. This section shall not\napply to animal carcasses used for experimental or teaching purposes.\n