N.Y. Town Law § 292

§ 292. Transfer of burial grounds to cemetery corporation. Any town\nmay convey and transfer its right, title and interest in any burial\ngrounds within the limits of and belonging to the town, or belonging to\nthe town and individual lot owners, to a cemetery corporation authorized\nto hold and maintain property within the town for cemetery purposes,\norganized or to be organized under the membership corporations law. The\ndeed of conveyance shall be executed by the supervisor, after the town\nboard shall have authorized such conveyance.\n