N.Y. Not-For-Profit Corp. Law § 1506-c

§ 1506-c. Abandoned cemetery maintenance by cemetery corporations.\n (a) Upon application and approval by the cemetery board, a cemetery\ncorporation may assume management and maintenance of an abandoned\ncemetery. For the purposes of this section, abandoned cemetery means a\ncemetery which was previously owned by a cemetery corporation organized\npursuant to this chapter or existing by virtue of the membership\ncorporation law, for which there no longer exists any corporate board or\nbody to maintain it, and for which there is no sufficient trust fund or\nendowment to provide ordinary and necessary care and maintenance.\nProvided, however, that in no event shall the cemetery board approve the\nassumption of the management and maintenance of an abandoned cemetery\nunder this section if the abandoned cemetery was affiliated with any\nreligious denomination or tradition or if the majority of the persons\nwhose bodies were interred in such cemetery were affiliated with any\nreligious denomination or tradition unless the cemetery assuming the\nmanagement and maintenance of such abandoned cemetery follows the\ncustoms and practices of the same religious denomination or tradition.\n (b) A cemetery corporation assuming management and maintenance of an\nabandoned cemetery shall make application for funds pursuant to\nparagraph (h) of section fifteen hundred seven of this article and\nsection ninety-seven-r of the state finance law for maintenance of\nabandoned cemeteries. Within sixty days of submission of a completed\napplication, the cemetery board shall approve or deny such application.\n (c) Monies disbursed under such assumption shall be used exclusively\nfor the purpose of the management and maintenance of an abandoned\ncemetery such as the ordinary and necessary care of a cemetery,\nincluding the removal of grass and weeds, the refilling of graves, and\nthe preservation, care, and fencing of a cemetery, and also including\nthe care of crypts, niches, grave sites, monuments, and memorials paid\nfor by means of the general fund or special fund or the income applied\nfrom the permanent maintenance fund, perpetual care fund, monument\nmaintenance fund, general fund, or a special fund of the abandoned\ncemetery.\n (d) Any residual funds disbursed to a cemetery corporation after the\nmaintenance of an abandoned cemetery has been performed must be returned\nto the cemetery board for redeposit into the state cemetery vandalism\nrestoration, monument repair or removal and administration fund\nestablished by section ninety-seven-r of the state finance law.\n (e) Within ninety days of its receipt of disbursements, the cemetery\ncorporation shall make a report to the cemetery board setting forth\ndetails of the maintenance and clean-up undertaken and the amount of\nfunds, if any, to be redeposited into the fund. If the maintenance and\nclean-up have not been completed, or necessary equipment has not been\npurchased, the reasons therefor shall be set forth, and the anticipated\ndate for a subsequent, final report shall be disclosed.\n