N.Y. Pub. Health Law § 3440

§ 3440. Funeral directors; duty to use prescribed tests of death.\nBefore removing the body of a deceased person from the place of death or\npreparing it for burial by injection of fluid or otherwise, every\nfuneral director, undertaker or embalmer shall apply such tests as are\nprescribed by the commissioner for determining whether life is extinct.\nIf the body is not to be embalmed the same tests shall be made before it\nis prepared for burial.\n