NY Not for Profit Corp L § 1506-C (2021)
2021 New York Laws NPC - Not-For-Profit Corporation Article 15 - Public Cemetery Corporations 1506-C - Abandoned Cemetery Maintenance by Cemetery Corporations.

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