N.Y. Gen. Mun. Law § 160

§ 160. Acquisition of lands for cemetery purposes. It shall be lawful\nfor the common council of any city, or the trustees of any incorporated\nvillage in this state, although such cemetery is disconnected from and\nout of the limits of any city or village, to acquire by deed, devise or\notherwise, such land as it may require for burial purposes and the\nproper ornamentation in connection therewith, or land for such purposes,\nin addition to such land as it may already hold, or is authorized to\nhold; and to hold, use and possess the same in like manner with the like\nrights, privileges and authority, and subject to the like duties and\nliabilities as apply to the other lands so held by said city or village.\n The provisions of this section shall not apply to the counties of New\nYork, Kings, Queens and Westchester.\n