2018-2019 Membership Directory

Home , Albany Rural Cemetery, Baron Hirsch Cemetery, Cypress Hills Cemetery, Indian Mound Cemetery, Ken Andrews, Montefiore Cemetery

2018-2019 MEMBERSHIP DIRECTORY

Dedicated to the Furtherance of Effective Cemetery Management and Operation for Better Community Service. smart phone scan Property in photo is Fairview Cemetery, Westfield, NJ, Merendino client since 2005 2018 - 2019 MEMBERSHIP DIRECTORY 1 2 New York State Association of Cemeteries Table of Contents

NYSAC Letter from the President...... 5 NYSAC 2018-2019 Executive Board & Board of Directors �� 7 NYSAC 2018-2019 Committees...... 9 NYSAC Disclaimer...... 9 NYSAC Past Presidents...... 11 NYSAC Past Conference Locations...... 11 NYSAC 2018-2019 Cemetery Members...... 13 NYSAC 2018-2019 Supplier Members...... 54 NYSAC Bylaws...... 59 New York Cemtery Law...... 63 NYSAC 2018-2019 Cemetery Member Index (by last name) �� 113 NYSAC 2018-2019 Supplier Member Index (by last name) �� 117 NYSAC: About Us...... 119 NYSAC Upcoming Events...... 120

Advertisers

Behar Mapping...... 46 Montefiore Cemetery Group...... 32 Biondan North America, Inc...... 4 Mount Ararat Cemetery...... 25 Catholic Cemeteries of Brooklyn (Middle Village)...... 2 Mount Hope Cemetery...... 42 Catholic Cemeteries Rockville Center...... 22 Mount Lebanon Cemetery...... 1 Coldspring...... 12 Mullen Construction...... Inside Back Cover Cooperative Funeral Fund...... 44 Norwalk Vault/Kryptotek...... 40 Creter Vault...... 30 Oakwood Cemetery...... 16 Cypress Hill Cemetery...... 8 Pinelawn...... 14 Disciplined Capital Management...... 38 PKF O’Connor Davies...... 10 Ensure-A-Seal...... 42 Regan Agency...... Back Cover Featherstonhaugh, Wiley, Clyne, LLP...... 6 Richard Freiman & Associates...... 48 Fenimore Asset Management...... 36 St. Michaels Cemetery...... 28 Ferncliff Cemetery Association...... 24 St. Raymonds Cemetery...... 46 Folks Insurance...... 20 The LA Group...... 46 Green-Wood...... 26 The Tribute Companies...... 40 Grever & Ward...... 42 U.S Columbarium/ Fresh Pond...... 53 Holland Supply, Inc...... 38 Vestal Hill Memorial Park...... 52 The Kensico Cemetery...... 34 The Woodlawn Cemetery...... 44 Merendino Cemetery Care...... Inside Front Cover Woodlawn Cemetery...... 18

NEW YORK STATE ASSOCIATION OF CEMETERIES 111 Washington Avenue, Suite 501 • Albany, New York 12210 Phone: (518) 434-1134 | Fax: (518) 427-0452 Email: [email protected] | Web site: www.nysac.com

2018 - 2019 MEMBERSHIP DIRECTORY 3 4 New York State Association of Cemeteries Letter from the President

Dear Members:

NYSAC is pleased to provide you with this 2018-2019 Membership Directory which lists cemetery and supplier members as well as provides the contact information of the Board of Directors and Committee Members. The Board and Committee members are available to you and are valuable resources that may help assist you with industry issues.

Philip J. Tassi This year’s directory once again includes NYSAC’s bylaws and a selection of laws relating NYSAC President to the governance and operation of cemeteries in New York State. Laws and rules are constantly changing and NYSAC with the help of Featherstonhaugh, Wiley & Clyne, LLP fights to advocate on behalf of our members and the interests of cemeteries throughout New York.

The production and distribution of this Directory was managed and coordinated by the Publications Committee, led by its chair, Nate Romagnola with the assistance of our executive director, Calum J. d’Oelsnitz and the NYSAC and FWC staff. Thanks to everyone involved for a job well done.

We are appreciative of our cemetery and supplier advertisers who have supported this project and welcome our new members who are listed in the Directory for the first time. Membership is the strength of our organization and we are grateful to each and every one of you that is a part of our association.

Please remember to visit our website, www.nysac.com for additional information as well as links to many of our supplier members that service the cemetery industry. You may also follow us on social media on Twitter: @NYSCemeteries or “like” us on Facebook.

Sincerely, Philip J. Tassi

2018 - 2019 MEMBERSHIP DIRECTORY 5 New York’s Cemetery Advisors From project consultation and government applications to legal review and crisis management

111 Washington Avenue, Suite 501, Albany, New York 518-436-0786 Fax 518-427-0452 www.fwc-law.com

6 New York State Association of Cemeteries 2018 - 2019 NYSAC Executive Board

President Secretary Past President Philip Tassi Nathan Romagnola George Baker The Ferncliff Cemetery Association White Haven Memorial Parks, Inc. Webster Union Cemetery Association, Inc. 280 Secor Road 210 Marsh Road 649 Holt Road PO Box 217 Pittsford, NY 14534 Webster, NY 14580 Hartsdale, NY 10530 Tel: (585) 586-5250 Tel: (585) 872-4463 Tel: (914) 693-4700 Fax: (585) 381-5252 [email protected] Fax: (914) 693-4186 [email protected] [email protected] Treasurer Vice-President Richard Moylan Jeffrey Reed The Green-Wood Cemetery Mount Calvary Cemetery Group 500 25th Street 800 Pine Ridge Heritage Boulevard Brooklyn, NY 11232 Buffalo, NY 14225 Tel: (718) 788-7850 Tel: (716) 892-6600 Fax: (718) 788-7782 Fax: (716) 892-0946 [email protected] [email protected]

2018 - 2019 NYSAC Board of Directors

CLASS OF 2019 CLASS OF 2020 CLASS OF 2021

Michael Austin Joseph P. DiTroia William Lane Elmlawn Cemetery and Crematory, Inc. U.S. Columbarium Company / Fresh Greenwood Union Cemetery 3639 Delaware Avenue Pond Cremaroty 215 North Street Kenmore, NY 14217 61-40 Mount Olivet Cresent Rye, NY 10580 Tel: (716) 876-8131 Middle Village, NY 11379 Tel: (914) 967-0095 Fax: (716) 876-5692 Tel: (718) 821-9700 Fax: (914) 967-3386 [email protected] Fax: (718) 821-5571 [email protected] [email protected] Domenick Castiello Mitch Rose Mount Hope Cemetery Association Justin Locke The Woodlawn Cemetery PO BOX 248, 50 Jackson Avenue Pinelawn Memorial Park Webster Avenue & East 233 Street Hastings-on-Hudson, NY 10706 PO Box 420 Bronx, NY 10470 Tel: (914) 478-1855 Farmingdale, NY 11735 Tel: (718) 920-0500 Fax: (914) 479-5162 Tel: (631) 249-6100 Fax: (718) 920-0575 [email protected] Fax: (631) 249-6638 [email protected] Joseph Dispenza [email protected] Steven G. Sloane The Forest Lawn Group Richard Touchette Woodlawn Cemetery 1411 Delaware Avenue Catholic Cemeteries of the Roman 800 Grant Boulevard Buffalo, NY 14209 Tel: (716) 885-1600 Catholic Diocese of Albany Syracuse, NY 13203 Fax: (716) 881-6482 48 Cemetery Avenue Tel: 315-479-5826 [email protected] Menands, NY 12204 Fax: 315-479-7743 Tel: (518) 858-6388 [email protected] Fax: (518) 427-8035 [email protected]

2018 - 2019 MEMBERSHIP DIRECTORY 7 8 New York State Association of Cemeteries 2018 - 2019 NYSAC Committees

AUDIT GOVERNMENT & LEGAL AFFAIRS REGIONAL & MAINTENANCE Theresa Doran* 914-949-0347 Steven Sloane* 315-479-5826 SEMINARS James Garland 718-920-0500 George Baker 585-872-4463 JoAnne Sullivan* 845-928-9122 Nick Di Bartolo 914-478-1855 Kevin Boyd 914-693-4713 Mike Austin 716-876-8131 Joseph Dispenza 716-885-1600 Domenick Castiello 914-478-1855 BYLAWS Richard Moylan 718-788-7850 Joseph Dispenza 716-885-1600 Ray Planell* 914-949-1351 Ray Planell 914-949-1351 William Lane 914-967-0095 Jay Ivler 718-821-0200 Jeffrey Reed 716-892-6600 Jeffrey Reed 716-892-6600 Richard Moylan 718-788-7850 Mitch Rose 718-920-0500 Steven Sloane 315-479-5826 Richard Touchette 518-858-6388 Philip Tassi 914-693-4700 SALES TAX COMMITTEE CREMATION MEMBERSHIP Ray Planell* 914-949-1351 Jeffrey Reed* 716-892-6600 Jeffrey Reed* 716-892-6600 Joseph Dispenza 716-885-1600 Mitch Rose 718-920-0500 George Baker 585-872-4463 Richard Moylan 718-788-7850 Kevin Boyd 914-693-4713 William Lane 914-967-0095 Steven Sloane 315-479-5826 Joseph Dispenza 716-885-1600 Justin Locke 631-249-6100 Richard Touchette 518-858-6388 J. P. DiTroia 718-821-9700 J. P. DiTroia 718-821-9700 Philip Tassi 914-693-4700 Nathan Romagnola 585-586-5250 Adam Ginsberg 718-939-9405 Julian Leone 212-357-1515 SUPPLIER MEMBER FALL CONFERENCE Robert Baker 978-578-1002 Mitch Rose* 718-920-0500 Philip Tassi* 914-693-4700 George Baker 585-872-4463 George Baker 585-872-4463 NOMINATING Domenick Castiello 914-478-1855 Dominick Castiello 914-478-1855 George Baker* 585-872-4463 Julian Leone 212-357-1515 William Lane 914-967-0095 Ray Planell 914-949-1351 Justin Locke 631-249-6100 William McCartan 518-234-4393 Jay Ivler 718-821-0200 Mike Austin 716-876-8131 Theresa Joyce 914-478-1855 TECHNOLOGY Jeffrey Reed 716-892-6600 Andrew Nagle 212-753-4883 Nathan Romagnola* 585-586-5250 JoAnne Sullivan 845-928-9122 Mike Austin 716-876-8131 PUBLICATIONS Jay Ivler 718-821-0200 FINANCE Nathan Romagnola* 585-586-5250 Jeffrey Reed 716-892-6600 Richard Moylan* 718-788-7850 J. P. DiTroia 718-821-9700 Jim Logan 914-631-0081 JoAnne Sullivan 845-928-9122 Jay Ivler 718-821-0200 Adam Ginsberg 718-939-9405 Philip Tassi 914-693-4700 Theresa Joyce 914-478-1855 Richard Touchette 518-858-6388 *Denotes Chair

Disclaimer

The New York State Association of Cemeteries (NYSAC) carefully controls the use of its name, logos, graphics and trademarks. No supplier member may use NYSAC’s logos, graphics or trademarks for any purpose including but not limited to commercial usage, nor may they imply or state that NYSAC provides an endorsement of a particular product or service, without the express written permission of NYSAC or its designated agent. Further, any and all email communication by any supplier member of NYSAC to our members must include an opt-out provision for all future electronic communications.

2018 - 2019 MEMBERSHIP DIRECTORY 9 10 New York State Association of Cemeteries Past Presidents

William W. Howell...... 1929 Frank B. Clark...... 1959 George J. Mocko...... 1988 William W. Howell...... 1930 Robert W. Colby...... 1960 John P. Griffin...... 1989 Crawford T. Perkinson...... 1931 Grantier Neville...... 1961 Frank Giglio...... 1990 Elbert A. Hoffman...... 1932 Grantier Neville...... 1962 Andrea Vittum...... 1991 Harold W. Smith...... 1933 Mrs. Erva W. Smith...... 1963 W. James Huggins...... 1992 D. Russell Clark...... 1934 Mrs. Erva W. Smith...... 1964 Charles Helly...... 1993 John C. Plumb...... 1935 Alfred Locke...... 1965 Robert J. Ilasi...... 1994 Richard J. Gieselman...... 1936 Jack F. Sloane...... 1966 Fred R. Whaley, Jr...... 1995 John W. Eldridge...... 1937 Bernard Jaffe...... 1967 Richard J. Moylan...... 1996 Ralph T. Baxter...... 1938 William H. Lee...... 1968 Neal S. Barlin...... 1997 Roland Schultheis...... 1939 Donald H. Hulbert...... 1969 Charles Hyde...... 1998 William J. Lee...... 1941 Richard S. Schlein...... 1970 Paul K. Grassi...... 1999 Leon A. Rains...... 1942 Bob L. Bruce...... 1971 Dominick Tarantino...... 2000 John C. Clark...... 1943 Victor Angerole...... 1972 Allan Vittum...... 2001 Elbert A. Hoffman, Jr...... 1944 Joy E. Hermann...... 1973 Roberta A. Gerdus...... 2002 Vernon L. Thompson...... 1945 Anthony V. Roina...... 1974 Chester S. Day...... 2003 Harry Hanlon...... 1946 Albert Bruce...... 1975 Richard N. Touchette...... 2004 Stacy C. Leech...... 1947 G. Richard Bruns...... 1976 Joseph P. Dispenza...... 2005 Floyd B. Gallagher...... 1948 G. Richard Bruns...... 1977 Harry Caretsky...... 2006 Everett N. Steven...... 1949 Jacques Schwartz...... 1978 Kevin M. Boyd...... 2007 Clare Buck...... 1950 Jacques Schwartz...... 1979 Theresa Joyce...... 2008 Carlyle R. Campbell...... 1951 James A. McDermott...... 1980 John Toale, Jr...... 2009 Arthur J. Oberkircher...... 1952 James A. McDermott...... 1981 Jay L. Ivler...... 2010 Eugene V. Gedney...... 1953 Lawrence F. Sloane...... 1982 Andrew Nagle...... 2011 Harold P. Lesswing...... 1954 Barbara S. Malone...... 1983 Andrew Nagle...... 2012 Harold P. Lesswing...... 1955 Barbara S. Malone...... 1984 JoAnne Sullivan...... 2013 Casell M. Smith...... 1956 Edwin F. Casey...... 1985 JoAnne Sullivan...... 2014 Robert G. Garrison...... 1957 Robert T. Ilasi...... 1986 Ray Planell...... 2015 Gordon Cantley...... 1958 Edward Laux...... 1987 Ray Planell...... 2016 George Baker...... 2017 George Baker...... 2018 Past Conference Locations

Syracuse...... 1929 Rochester...... 1959 Cooperstown...... 1989 Troy...... 1930 Glens Falls...... 1960 Albany...... 1990 Utica...... 1931 Binghamton...... 1961 Rochester...... 1991 Poughkeepsie...... 1932 Grossinger...... 1962 Cooperstown...... 1992 Jamestown...... 1933 Niagara Falls...... 1963 Ellenville...... 1993 Binghamton...... 1934 Kiamesha Lake...... 1964 Lake Placid...... 1994 New York City...... 1935 New York City...... 1965 Niagara-on-the-Lake, Canada...... 1995 Niagara Falls...... 1936 Alexandria Bay...... 1966 Bolton Landing...... 1996 Auburn...... 1937 Syracuse...... 1967 Alexandria Bay...... 1997 Glens Falls...... 1938 Grossinger...... 1968 Mount Pocono, PA...... 1998 New York City...... 1939 Whiteface...... 1969 Bolton Landing...... 1999 Jamestown...... 1940 New York City...... 1970 Atlantic City, NJ...... 2000 Syracuse...... 1941 Cooperstown...... 1971 Niagara-on-the-Lake, Canada...... 2001 Buffalo...... 1942 Grossinger...... 1972 Bolton Landing...... 2002 Newburgh...... 1943 Binghamton...... 1973 Cooperstown...... 2003 Troy...... 1944 Toronto, Canada...... 1974 Lenox, MA...... 2004 Elmira...... 1945 Pocono Manor, PA...... 1975 Bolton Landing...... 2005 Syracuse...... 1946 Alexandria Bay...... 1976 Hershey, PA...... 2006 Niagara Falls...... 1947 Albany...... 1977 Cooperstown...... 2007 Albany...... 1948 Ellenville...... 1978 Lenox, MA...... 2008 Rochester...... 1949 Tamiment...... 1979 Bolton Landing...... 2009 Kingston...... 1950 Rochester...... 1980 Verona...... 2010 Binghamton...... 1951 Grossinger...... 1981 Manchester Village, VT...... 2011 Buffalo...... 1952 Providence, RI...... 1982 Saratoga Springs...... 2012 New York City...... 1953 Buffalo...... 1983 Cooperstown...... 2013 Syracuse...... 1954 Lake Placid...... 1984 West Point...... 2014 Jamestown...... 1955 Rye Brook...... 1985 Bolton Landing...... 2015 Albany...... 1956 Binghamton...... 1986 Hershey, PA...... 2016 Elmira...... 1957 Saratoga Springs...... 1987 Cooperstown, NY...... 2017 Syracuse...... 1958 Stamford, CT...... 1988 Bolton Landing...... 2018

2018 - 2019 MEMBERSHIP DIRECTORY 11 12 New York State Association of Cemeteries 2018-2019 MEMBERS New York State Association of Cemeteries

Albany Diocesan Cemeteries Amityville Cemetery Association A 48 Cemetery Avenue 1A Salt Box Path Menands, NY 12204 Amityville, NY 11701 Abbott’s Corners Cemetery Association Tel: 518-858-6353 Tel: 631-264-3317 5223 Abbott Road Fax: 518-427-8035 Fax: 631-264-0615 Hamburg, NY 14075 Rick Touchette Maureen S. Macmillan Tel: 716-649-8338 Lori Biskup [email protected] Fax: 716-646-5162 Luke McGarry Inception: 1892 Nancy May Duane Wagenbaugh Acres: 31 [email protected] [email protected] Interments Last Year: 173 [email protected] Inception: 1872 [email protected] Acres: 52 Ashland Cemetery [email protected] Interments Last Year: 261 PO Box 251 www.capitaldisctrictcemeteries.org 233 Church Street Acacia Cemetery Inception: 1841 Wellsburg, NY 14894 1023 Broadway Acres: 534 Tel: 607-271-9129 Woodmere, NY 11598 Interments Last Year: 1463 Fax: 607-271-9182 Tel: 212-477-2221 Malcolm Coles David Jacobson Albany Rural Cemetery Inception: 1873 Cemetery Avenue [email protected] Acres: 8 Albany, NY 12204 Interments Last Year: 17 Acres: 15 Tel: 518-463-7017 Interments Last Year: 14 Fax: 518-463-0785 Athens Rural Cemetery Association John W. Buszta 5 Olivett Lane Acacia Park Cemetery Anthony S. Esposito PO Box 150 4215 Tonawanda Creek Road North Athens, NY 12015 N. Tonawanda, NY 14120 [email protected] Tel: 518-945-2562 Tel: 716-692-0511 [email protected] Fax: 518-444-4528 Fax: 716-692-1712 [email protected] John W. Gotebiowski Craig S. Schwalm www.albanyruralcemetery.org Robert Lomison Inception: 1841 [email protected] [email protected] Acres: 467 Inception: 1847 [email protected] Acres: 17 All Faiths Cemetery Interments Last Year: 16 www.acaciaparkcem.com 67-29 Metropolitan Avenue Inception: 1928 Middle Village, NY 11379 Acres: 218 Tel: 718-821-1750 B Interments Last Year: 385 Daniel C. Austin, Jr. Daniel C. Austin, Sr. Barnes Settlement Cemetery Anthony R. Mordente 25297 NYS RT 26 Redwood, NY 13679 [email protected] Tel: 315-482-3534 [email protected] [email protected] Morris A. Weller www.allfaithscemetery.org [email protected] Inception: 1852 Acres: 4 Acres: 225 Interments Last Year: 3 Interments Last Year: 406

2018 - 2019 MEMBERSHIP DIRECTORY 13 14 New York State Association of Cemeteries Baron Hirsch Cemetery, Inc. Bethlehem Cemetery Bloomingburg Rural Cemetery 1126 Richmond Avenue 286 Kenwood Avenue 99 Tower Drive, Bldg. A Staten Island, NY 10314 Delmar, NY 12054 Middletown, NY 10941 Tel: 718-698-0162 Tel: 518-439-2394 Tel: 845-326-1435 Fax: 718-698-0162 Richard Barnes Fax: 845-692-2546 Barbara R. Loring [email protected] c/o Louis Ingrassia, Jr. Elaine Ciccone www.bethlehemcemetery.com c/o Michele Baker Pamela Itzkowitz c/o Ruth Charles Inception: 1865 [email protected] Acres: 24 [email protected] [email protected] Interments Last Year: 35 [email protected] www.baronhirschcemetery.org [email protected] Inception: 1936 Bethlehem Rural Cemetery Association www.townofwallkill.com Acres: 80 PO Box 42 Interments Last Year: 104 Selkirk, NY 12158 Blooming Grove Rural Cemetery Tel: 518-756-6385 Association Bayside Cemetery Association Wayne Malary PO Box 469 PO Box 491 Sarah Hafensteiner Wynantskill, NY 12198 Potsdam, NY 13676 [email protected] Dean F. Ostrander Tel: 315-265-3790 [email protected] [email protected] John Omohundro Inception: 1860 Inception: 1848 [email protected] Acres: 38 Acres: 11.6 www.baysidepotsdam.org Interments Last Year: 11 Interments Last Year: 18 Inception: 1865 Acres: 40 Beth Moses Cemetery Corporation Blue Point Cemetery Association Interments Last Year: 20 1500 Wellwood Avenue PO Box 163 West Babylon, NY 11704 Blue Point, NY 11715 Belle Isle Cemetery Tel: 631-249-2290 Tel: 631-363-6753 3220 Armstrong Road Fax: 631-249-1439 E. Eric Klug, President Warners, NY 13164 John J. Nolan III Gene Horton, Secretary Tel: 315-491-5354 William Szybillo [email protected] Robert M. Armstrong Leslie Kubrick Inception: 1866 [email protected] [email protected] Acres: 2.25 Inception: 1811 [email protected] Interments Last Year: 9 Acres: 9 [email protected] Interments Last Year: 25 Inception: 1948 Boylston-Sandy Creek Cemetery Acres: 120 231 Van Auken Road Bellona Cemetery Association Interments Last Year: 869 Lacona, NY 13083 PO Box 84, Main Street Robin M. Rudd Bellona, NY 14415 Beverly Hills Cemetery, Corp. [email protected] 101 Mill Street Tel: 585-526-6987 Acres: 3 Putnam Valley, NY 10579 Robert C. Johnson Interments Last Year: 3 Tel: 845-528-3516 [email protected] Fax: 845-528-9329 Inception: 1870 Breslau Cemetery Aaron Shipper Acres: 12 PO Box 941 [email protected] Lindenhurst, NY 11757 www.rosehillsmemorialpark.com Tel: 631-884-2323 Inception: 1930 Fax: 631-884-2323 Acres: 100+ Charles Tanner Interments Last Year: 515 [email protected] Inception: 1875 Acres: 16 Interments Last Year: 105 2018 - 2019 MEMBERSHIP DIRECTORY 15 Compliments of The Oakwood Cemetery Mausoleums & Crematory

White Chapel Memory Gardens Onondaga Valley Cemetery

Daniel Glavin, Executive Director 940 Comstock Avenue Syracuse, New York 13210

16 New York State Association of Cemeteries Briggs Cemetery Association Catholic Cemeteries - Diocese of 32 Glenmore Avenue C Brooklyn Saratoga Springs, NY 12866 80-01 Metropolitan Avenue Tel: 518-584-2788 Cadyville Protestant Cemetery Middle Village, NY 11379 Kathleen Rybicki Association Tel: 718-894-4888 Edward Kelley Church Street Fax: 718-326-2033 [email protected] Cadyville, NY 12918 Elaine Nicodemo [email protected] Tel: 518-561-4859 Edward Dupre Inception: 1775 Lloyd T. Favaro Celeste Lanci Anthony Nicodemo Acres: 5 Inception: 1901 Christopher Tuohy Interments Last Year: 2 Acres: 1.5 Randall Van Yahres Interments Last Year: 2 Brookside Cemetery Association Rev. Msgr. Michael J. Reid c/o 1343 Route 245 Calvary Cemetery [email protected] Geneva, NY 14456 118 Cedar Valley Road [email protected] George Welz Poughkeepsie, NY 12603 [email protected] [email protected] [email protected] Tel: 845-473-4222 Fax: 845-473-4223 [email protected] Inception: 1903 [email protected] Msgr. James P. Sullivan Acres: 4.8 [email protected] Interments Last Year: 6 Kathleen Davis William Kennedy Inception: 1800’s Acres: 10000 [email protected] Brookville Cemetery Association Interments Last Year: 6511 PO Box 393 [email protected] Glen Head, NY 11545 www.stmartindeporres.org Catholic Cemeteries-Dioceses Tel: 516-759-1053 Inception: 1800’s of Buffalo, Inc. Debra Pedraita Acres: 9 4000 Elmwood Avenue [email protected] Interments Last Year: 45 Kenmore, NY 14217 www.brookvillecemetery.org Tel: 716-873-6500 Inception: 1800 Canandaigua Cemetery Association Fax: 716-873-3247 Acres: 11 130 North Pearl Street Carmen A. Colao Interments Last Year: 14 Canandaigua, NY 14424 Frank R. Enders Tel: 585-394-0840 Chip Mussen Fax: 585-394-6214 Butternuts Cemetery Association Peter Nicosia PO Box 102 Douglas Stone Michael Attea 2697 County Highway 4 [email protected] Timothy Sutton Gilbertsville, NY 13776 www.woodlawncemeterycca.org [email protected] Tel: 607-783-2445 Inception: 1884 www.buffalocatholiccemeteries.org Roberta J. Halbert Acres: 80 Inception: 1908 [email protected] Interments Last Year: 118 Acres: 629 Inception: 1867 Acres: 15 Castleton Cemetery Association Interments Last Year: 12 45 Seamen Avenue Castleton, NY 12033 Butternut Valley Cemetery Association Tel: 518-469-1595 253 Shaw Brooke Road Norman Wiley South New Berlin, NY 13843 [email protected] Tel: 607-783-2704 Inception: 1855 Donald Hunt Acres: 25 [email protected] Interments Last Year: 18 Acres: 2

2018 - 2019 MEMBERSHIP DIRECTORY 17 18 New York State Association of Cemeteries Catholic Cemeteries of the Roman Cedar Grove Cemetery Association Cemetery of the Highlands, Inc. Catholic Diocese of Rockville Centre Inc. PO Box 228 634-640 Route 32 111 Old Country Road Flushing, NY 11352 PO Box 91 PO Box 182 Tel: 718-939-9405 Highland Mills, NY 10930 Westbury, NY 11590-0182 Fax: 718-445-4282 Tel: 845-928-9122 Tel: 516-334-7990 Adam Ginsberg Fax: 845-928-5785 Fax: 516-334-4383 [email protected] JoAnne P. Sullivan Peter J. Ryan www.thecemeteries.com [email protected] James Brosnan Inception: 1893 www.cemeteryofthehighlands.com Andreas Zielinski Acres: 260 Inception: 1700’s Christopher Comando Interments Last Year: 790 Acres: 47.5 Deacon Al Pickford Interments Last Year: 52 William Haddigan III Cedar Grove Cemetery Association, Inc. Paul J. Cuccia 80 Jennings Avenue Charlotteville Cemetery Association Donna Knight Patchogue, NY 11772 PO Box 111 [email protected] Tel: 631-447-1971 144 Baptist Church Road [email protected] Daniel G. Prunty Charlotteville, NY 12036 [email protected] [email protected] Tel: 607-397-9330 [email protected] Fax: 607-397-9330 [email protected] www.patchoguecedargrove.wixsite. Georgia R. Shafer [email protected] com/patchoguecedargrove [email protected] Inception: 1875 [email protected] [email protected] Acres: 16.5 Acres: 7.1 www.holyroodcemetery.org Interments Last Year: 45 Interments Last Year: 3 Inception: 1853 Acres: 478.1 The Cedar Hill Cemetery Association Clinton Cemetery Association Interments Last Year: 2583 5468 Route 9W 3405 Martin Road Newburgh, NY 12550 Clinton, NY 13323 Tel: 315-853-5075 Catholic Cemeteries of the Roman Tel: 845-562-0505 Catholic Diocese of Syracuse, Inc. Fax: 845-562-8410 Richard Compson 2315 South Avenue Michael A. Vanacore James White Syracuse, NY 13207 [email protected] George Kuckel Bill Wirene Tel: 315-475-4639 www.thecedarhillcemetery.com Catherine Reynolds Fax: 315-422-0363 Inception: 1865 [email protected] Mark Barlow Acres: 145 [email protected] [email protected] Interments Last Year: 258 [email protected] www.syracusecatholiccemeteries.org [email protected] Acres: 929 Cemetery Gardens, Inc./ [email protected] Washington Memorial Park Interments Last Year: 2041 Inception: 1854 855 Canal Road Acres: 64 Mount Sinai, NY 11766 Cato Union Hill Cemetery Interments Last Year: 16 PO Box 439 Tel: 631-473-0437 Fax: 631-4730547 2585 East Mechanic Street Clove Cemetery Association Cato, NY 13033 c/o Tillman Tel: 315-214-9346 89 Shaughnessy Fax: 315-626-6746 Lagrangeville, NY 12540 Michael Chapman Tel: 845-724-5840 [email protected] Ken Andrews Inception: 1860 [email protected] Acres: 15 Inception: 1858 Interments Last Year: 7 Acres: 13.5 Interments Last Year: 11

2018 - 2019 MEMBERSHIP DIRECTORY 19 20 New York State Association of Cemeteries Cobleskill Rural Cemetery Association Cypress Hills Cemetery Dewittville Cemetery, Inc. PO Box 276 833 Jamaica Avenue PO Box 1 108 Quarry Street Brooklyn, NY 11208 56 Meadows Road Cobleskill, NY 12043 Tel: 718-277-2900 Dewittville, NY 14728 Tel: 518-234-7820 Fax: 718-235-6324 Tel: 716-753-2977 Timothy Snyder Anthony Russo Katherine E. Parker Sylvia Snyder Patrick Russo [email protected] [email protected] Anthony Desmond Inception: 1914 Inception: 1872 Stacey Cullen Acres: 2 Acres: 30 Anthony Manero Interments Last Year: 6 Interments Last Year: 37 Telmo Gill Thomas Medici Dolgeville Cemetery Association, Inc. Colden Cemetery Association [email protected] c/o 49 Elm Street 8812 State Road [email protected] Dolgeville, NY 13329 Colden, NY 14033 [email protected] Tel: 315-429-9433 Tel: 716-941-5012 [email protected] Fax: 315-429-9109 [email protected] Fax: 716-941-9335 Raymond Smith [email protected] Christina Kerlin [email protected] [email protected] [email protected] www.cypresshillscemetery.org Acres: 18.9 Acres: 5 Interments Last Year: 17 Inception: 1848 Interments Last Year: 9 Acres: 225 Interments Last Year: 1978 Cortlandt Cemetery Association E 1033 Oregon Road Cortlandt Manor, NY 10567 D East Line Union Tel: 914-737-2929 7 Applewood Drive Ballston Lake, NY 12019 Fax: 914-788-3894 Dale Cemetery/Town of Ossining Tel: 518-221-1612 Lynne Nayman 104 Havell Street Craig Tolosky [email protected] Ossining, NY 10562 [email protected] www.hillsidecemeterywestchester.org Tel: 914-941-1155 Inception: 1700 Inception: 1884 Peter Connolly Acres: 1.5 Acres: 110 [email protected] Interments Last Year: 2 Interments Last Year: 87 Inception: 1851 Acres: 40 East Pittstown Cemetery Association Croton Union Cemetery Interments Last Year: 88 445 Nickmush Road County Highway 14 Buskirk, NY 12028 Treadwell, NY 13846 Deer River Swinburne Cemetery Association Tel: 518-753-4226 Tel: 607-746-7841 PO Box 8 Howard Gifford Gabrielle Pierce Deer River, NY 13627 [email protected] [email protected] Tel: 315-493-3751 www.facebook.com/Croton-Union- David E. Jones East Randolph Cemetery Corp. Cemetery-256210401112488 Acres: 5 109 Williams Street Interments Last Year: 3 Inception: 1825 Randolph, NY 14772 Acres: 6 Tel: 716-640-7119 Interments Last Year: 1 Norman C. Moon [email protected] Inception: 1853 Acres: 4.7 Interments Last Year: 5

2018 - 2019 MEMBERSHIP DIRECTORY 21 22 New York State Association of Cemeteries Eaton Village Cemetery Elmwier Cemetery Association, Inc. Evergreen Cemetery, Inc. 5963 Landon Road d/b/a Mount Zion Cemetery 501 North Main Street Eaton, NY 13334 PO Box 780355 PO Box 296 Tel: 315-684-3557 Maspeth, NY 11378 Pine Plains, NY 12567 Dianne Lodor Tel: 718-335-2500 Tel: 518-398-9471 Inception: 1884 Fax: 718-478-5823 Douglas B. Coons Acres: 8+ Mark Stempa Inception: 1820 Interments Last Year: 3 Michael Prendergast Acres: 18 [email protected] Interments Last Year: 23 Elbridge Rural Cemetery Association [email protected] 115 Willow Lane www.mountzioncemetery.com Evergreen Hill Cemetery Elbridge, NY 13060 Inception: 1893 PO Box 764 Tel: 315-689-7180 Acres: 78 Unadilla, NY 13849 Roland Gassler Interments Last Year: 81 Tel: 607-369-9341 [email protected] Craig VanCott Inception: 1872 Elmwood Cemetery of West Sand Lake Daughan Darlin Acres: 4.58 PO Box 415 Sheri Kinsella Interments Last Year: 1 West Sand Lake, NY 12196 [email protected] Tel: 518-283-4618 [email protected] Elma Cemetery Association Sandra M. Billings [email protected] 122 Tanglewood Drive W. [email protected] www.evergreenhillcemetery.com Orchard Park, NY 14127 Inception: 1906 Inception: 1887 Tel: 716-662-3533 Acres: 6.5 Acres: 20 Peggy Elliott Interments Last Year: 3 Interments Last Year: 17 [email protected] Inception: 1853 Elmwood Hill Cemetery Evergreen Hill Cemetery Association Acres: 4.09 51 Belle Avenue 108 East Main Street Interments Last Year: 15 Troy, NY 12180 Corfu, NY 14036 Tel: 518-271-6081 Tel: 585-599-3543 Elmlawn Cemetery & Crematory, Inc. Fax: 518-271-6081 Linda L. Tucker 3939 Delaware Avenue M. Margaret Mackey [email protected] Kenmore, NY 14217 Inception: 1899 Inception: 1910 Tel: 716-876-8131 Acres: 37 Acres: 9 Michael J. Austin Interments Last Year: 92 Interments Last Year: 20 [email protected] www.elmlawncemetery.com Evergreen Cemetery Association Evergreen Memorial Park Association Inc. 91 Main Street 2150 Central Avenue Inception: 1901 Spencer, NY 14883 Schenectady, NY 12304 Acres: 115 Tel: 607-589-6167 Tel: 518-372-0030 Interments Last Year: 417 Marvin L. Fisher, II Fax: 518-372-1150 Michele Hulbert Elmont Cemetery, Inc. [email protected] 300 Elmont Road [email protected] Elmont, NY 11003 Evergreen Cemetery Association Inception: 1936 Tel: 516-328-1300 158 Bertsch Lane Acres: 39 Fax: 516-328-0318 Cochecton, NY 12726 Interments Last Year: 107 Warren Rosen Tel: 845-932-7973 Earl Bertsch Joy Bertsch Inception: 1908 Acres: 12 Interments Last Year: 18

2018 - 2019 MEMBERSHIP DIRECTORY 23 24 New York State Association of Cemeteries The Evergreens Cemetery Fair Ridge Cemetery Fairview Cemetery Association 1629 Bushwick Avenue PO Box 108 PO Box 157 Brooklyn, NY 11207 476 Quaker Street Glenham, NY 12527 Tel: 718-455-5300 Chappaqua, NY 10514 Tel: 345-831-5401 Julie Bose Tel: 914-238-4507 Rose Story Henry Nunez Erik Nicolaysen [email protected] [email protected] [email protected] Inception: 1896 [email protected] www.fair-ridgecemetery.org Interments Last Year: 1 www.theevergreenscemetery.com Inception: 1867 Inception: 1849 Acres: 15 Fairview Cemetery Association Acres: 225 Interments Last Year: 25 c/o 22391 Williams Road Interments Last Year: 500 Rodman, NY 13682 Fairview Cemetery Tel: 315-232-2462 272 Steadwell Avenue Lisa C. Worden F Amsterdam, NY 12010 [email protected] Tel: 518-842-6380 Fairchild Cemetery Association, Inc. Inception: 1800’s Robert Swenson PO Box 176 Acres: 9 11001 Fairchild Road [email protected] Interments Last Year: 12 Remsen, NY 13438 Inception: 1899 Tel: 315-831-2823 Acres: 110 Fairview Cemetery Association, Inc. PO Box 88 Raymond Paddock Interments Last Year: 41 Grand Gorge, NY 12434 Gerald Beagle Tel: 607-588-6023 [email protected] Edward E. Raeder Inception: 1800’s [email protected] Acres: 9 Interments Last Year: 15 Inception: 1891 Acres: 5 Interments Last Year: 6

2018 - 2019 MEMBERSHIP DIRECTORY 25 26 New York State Association of Cemeteries Fairview Cemetery Association of Floyd Cemetery Association Forest Lawn Cemetery Canton 836 Edwards Road 1411 Delaware Avenue 190 Miner Street Road Rome, NY 13440 Buffalo, NY 14209 Canton, NY 13617 Diane L. Heburn Tel: 716-885-1600 Tel: 315-386-3574 [email protected] Fax: 716-881-6482 Fax: 315-386-3574 Inception: 1880 Joseph P. Dispenza David Gibson Acres: 4 Lou Wasnick [email protected] Interments Last Year: 2 Joshua Fleissner Inception: 1902 [email protected] Acres: 36 Flushing Cemetery Association www.forest-lawn.com Interments Last Year: 17 163-06 46 Avenue Inception: 1849 Flushing, NY 11358 Acres: 577 Fairview Cemetery of Staten Island, Inc. Tel: 718-359-0100 Interments Last Year: 1648 1852 Victory Boulevard Fax: 718-359-0664 Staten Island, NY 10314 John Helly Fort Hill Cemetery Tel: 718-448-9140 [email protected] 19 Fort Street Fax: 718-448-9140 www.flushingcemetery.com Auburn, NY 13021 Mary Lu Hayes Tel: 315-253-8132 Inception: 1853 [email protected] Acres: 75 [email protected] Inception: 1872 Interments Last Year: 382 www.forthillcemetery.net Acres: 10 Inception: 1851 Interments Last Year: 71 Fly Creek Valley Cemetery Assoc. Interments Last Year: 60 109 Cemetery Road Ferncliff Cemetery Association Fly Creek, NY 13337 Frumah Packard Cemetery 280 Secor Road Tel: 607-547-8431 c/o 1719 Burnet Ave PO Box 217 Walter Dusenbery Syracuse, NY 13206 Hartsdale, NY 10530 Sherlee Rathbone Andy Dovorsetz Tel: 914-693-4700 [email protected] [email protected] Fax: 914-693-4186 [email protected] Kevin M. Boyd Joanne Aliberto Inception: 1875 G Philip J. Tassi Acres: 5 Interments Last Year: 5 [email protected] Garbuttsville Cemetery Association [email protected] 13243 Chaco Canyon Lane NE Forest Hill Cemetery [email protected] Albuquerque, NM 87111 2201 Oneida Street Tel: 585-202-9180 www.ferncliffcemetery.com Utica, NY 13501 c/o Amy M. Hudak Inception: 1902 Tel: 315-735-2701 Acres: 75 Fax: 315-735-7746 [email protected] Interments Last Year: 571 F. Gerard Waterman Inception: 1827 Acres: 2.25 [email protected] Fishkill Rural Cemetery Interments Last Year: 1 801 Route 9 foresthillcemetery.org Fishkill, NY 12524 Acres: 166 Glen Cove Cemetery Tel: 845-896-6227 Interments Last Year: 180 PO Box 141 Fax: 845-896-1597 Narrowsburg, NY 12764 Hugh J. Maurer Tel: 845-252-3903 [email protected] Ronald Rasmussen Inception: 1866 Inception: 1925 Acres: 142 Acres: 7 Interments Last Year: 173 Interments Last Year: 9

2018 - 2019 MEMBERSHIP DIRECTORY 27 28 New York State Association of Cemeteries Graceland Cemetery The Green-Wood Cemetery 680 Delaware Avenue 500 25th Street H Albany, NY 12209 Brooklyn, NY 11232 Tel: 518-463-8408 Tel: 718-788-7850 Hamden Cemetery Association Fax: 518-463-8414 Fax: 718-788-7782 176 Cemetery Road Harry Ermides Richard Moylan Hamden, NY 13782 [email protected] Lisa Alpert Tel: 607-746-3622 Eric Barna www.graceland-cemetery.org Steve Reed Arlene Bascom Inception: 1902 [email protected] Jane Cuccurullo Art Presson Acres: 11 Grahamsville Rural Cemetery Sara Durkacs Interments Last Year: 14 PO Box 357 Richard Sneddon Route 55 Joseph Charap Hannibal Cemetery Association Grahamsville, NY 12740 Luigi Arnone PO Box 119 Tel: 845-985-2284 Gema LaBoccetta Hannibal, NY 13074 Fax: 845-985-2498 Frank Morelli Tel: 315-564-5650 Kathy L. Denman Daniel Rodriguez Carol Newvine [email protected] Neela Wickremesinghe [email protected] Inception: 1874 [email protected] Inception: 1815 Interments Last Year: 22 [email protected] Acres: 10 [email protected] Interments Last Year: 5 Greenbush Cemetery [email protected] 14 Michael Road [email protected] Hartwick Cemetery Association, Inc. Castleton, NY 12033 [email protected] PO Box 177 Tel: 518-732-2133 [email protected] 3664 NYS 205 David Crounse [email protected] Hartwick, NY 13348 [email protected] Inception: 1845 Tel: 607-293-7783 [email protected] Acres: 31 Ina F. Phillips [email protected] Interments Last Year: 7 Inception: 1894 [email protected] Acres: 8.6 [email protected] Interments Last Year: 12 Greensprings Natural Cemetery [email protected] Association, Inc. www.green-wood.com PO Box 415 Hauppauge Rural Cemetery Inception: 1838 Newfield, NY 14867 Association, Inc. Acres: 478 Tel: 607-342-0442 473 Town Line Road Interments Last Year: 1237 Herbert Engman Hauppauge, NY 11767 John W. Wanamaker [email protected] Grove Cemetery Association Inception: 2005 20173 County Route 181 [email protected] Acres: 130 Lafargeville, NY 13656 Inception: 1800 Interments Last Year: 23 Tel: 315-658-9972 Acres: 5 Arthur K. Alton Interments Last Year: 6 Greenwood Union Cemetery Inception: 1869 215 North Street Acres: 10 Hawleyton Cemetery Association Rye, NY 10580 Interments Last Year: 18 1317 Hawleyton Road Tel: 914-967-0095 Binghamton, NY 13903 Fax: 914-967-3386 Tel: 607-669-4309 William Lane Donna Rinker [email protected] www.greenwoodunion.org Inception: 1837 Acres: 54 Interments Last Year: 219 2018 - 2019 MEMBERSHIP DIRECTORY 29 30 New York State Association of Cemeteries Hebron Cemetery Association Holland Patent Cemetery Association 821 Chamberlin Mill Road 9600 Powell Road I Salem, NY 12865 Holland Patent, NY 13354 Tel: 518-478-4980 Tel: 315-865-4222 Indian Mound Cemetery Association Thomas C. Rogers Evelyn K. Clark PO Box 924 [email protected] Inception: 1797 State Route 38A Inception: 1867 Acres: 16 Moravia, NY 13118 Acres: 25.2 Interments Last Year: 16 Linda Emerson Interments Last Year: 2 [email protected] Holy Sepulchre Cemetery and Inception: 1863 Highland Rural Cemetery Ascension Garden Acres: 11 Box 264 2461 Lake Avenue Interments Last Year: 11 Jordanville, NY 13361 Rochester, NY 14612 Tel: 315-866-2705 Tel: 585-458-4110 Peter Gifford Fax: 585-458-3059 J [email protected] Lynn Sullivan Cathy Vail Jerusalem Cemetery Association Inc. Acres: 4 1415 Indian Fields Road Interments Last Year: 5 [email protected] [email protected] Feura Bush, NY 12067 Tel: 518-439-7190 Hillington Crematory, Inc. www.holysepulchre.org Matthew Murphy P.O. Box 338 Inception: 1871 106 Card Road Acres: 450 [email protected] Morris, NY 13808 Interments Last Year: 1467 Inception: 1870 Tel: 607-263-5649 Acres: 6.5 Fax: 607-263-5878 Hope Cemetery Association Interments Last Year: 7 Stephanie Morley 218 Wall Street [email protected] Corning, NY 14830 Johnstown Cemetery Association Tel: 607-973-0993 PO Box 344 Johnstown, NY 12095 Hillside Cemetery Association Audrey Graham Tel: 518-762-2231 PO Box 33 Michael O’Brien Canisteo, NY 14823 [email protected] Elizabeth Camarra Tel: 607-587-9727 [email protected] Inception: 1875 Anthony Galeazzo Inception: 1850 Acres: 32.9 Interments Last Year: 10 [email protected] Acres: 29 Inception: 1800 Interments Last Year: 31 Acres: 9 Interments Last Year: 13 Huntington Rural Cemetery Association 555 New York Avenue Hillside Cemetery Association of Huntington, NY 11743 Tel: 631-427-1272 Champion Fax: 631-427-0953 34545 NYS Route 12E Cape Vincent, NY 13618 Robert C. Hughes Tel: 315-654-4594 [email protected] Helen Morisette Inception: 1851 [email protected] Acres: 30 Interments Last Year: 75 Inception: 1876 Acres: 9 Interments Last Year: 5

2018 - 2019 MEMBERSHIP DIRECTORY 31 New Montefiore Cemetery

On Long Island in New York

Distinguished Service to the Jewish Community For more than 80 years

1180 Wellwood Ave. - West Babylon, NY 11704 www.montefiores.com 631-249-7000

Old Montefiore Cemetery

in Queens

Distinguished Service to the Jewish Community For more than 100 years

121-83 Springfield Boulevard, Springfield Gardens - Queens, NY www.montefiores.com 718-528-1700

32 New York State Association of Cemeteries Lake View Cemetery Lancaster Rural Cemetery Association K 6873 Tuckahoe Road PO Box 216 Williamson, NY 14589 70 Cemetery Road The Kensico Cemetery Tel: 315-333-8817 Lancaster, NY 14086 PO Box 7 Fax: 315-524-4206 Tel: 716-681-8419 273 Lakeview Avenue Larry C. Fisher Frank C. Maddock Valhalla, NY 10595 [email protected] [email protected] Tel: 914-949-0347 Inception: 1850 Inception: 1870 Fax: 914-949-0803 Acres: 8 Acres: 50 Raymond M. Planell Interments Last Year: 25 Interments Last Year: 51 Chester S. Day Theresa M. Doran Lake View Cemetery Association Laurens Village Cemetery Lawrence Massaro 907 Lakeview Avenue PO Box 167 Richard Webber Jamestown, NY 14701 Laurens, NY 13796 [email protected] Tel: 716-665-3206 Frances Toombs [email protected] Fax: 716-665-3880 [email protected] [email protected] Samuel R. Genco Jr. Inception: 1906 [email protected] [email protected] Acres: 16.23 www.kensico.org www.lake-view-cemetery.com Interments Last Year: 8 Inception: 1889 Inception: 1858 Acres: 460 Acres: 151 Lew Beach Cemetery Corp. Interments Last Year: 1839 Interments Last Year: 162 16 Park Avenue Roscoe, NY 12776 Kirkville Cemetery Association Lakeview Cemetery Association of Tel: 607-498-6024 6200 Pool’s Brook Road Interlaken Judie DV Smith Kirkville, NY 13082 PO Box 562 [email protected] Amy Hockey 3681 County Road 150 Inception: 1800’s Acres: 4.2 Interlaken, NY 14847 Acres: 3 Interments Last Year: 3 Tel: 607-532-4902 Interments Last Year: 8 Yvonne Williams [email protected] Liberty Park Cemetery Association L www.lake-viewcemetery.com PO Box 93 102 South Street LaGrange Rural Cemetery Inception: 1847 Acres: 14 Cattaraugas, NY 14719 27 Commerce Street Tel: 716-257-9451 Poughkeepsie, NY 12603 Interments Last Year: 14 Douglas M. Knopp Mark Burns Lakewood Cemetery Association [email protected] [email protected] 54 Brunlar Ct., Apt. J37 Inception: 1892 Acres: 16 Cooperstown, NY 13326 Acres: 20.95 Interments Last Year: 12 Tel: 607-547-9515 Interments Last Year: 21 Merrilyn R. O’Connell Lakeside Cemetery Association [email protected] Linden Hill Jewish Cemetery 9123 State Route 21 www.cooperstownlakewoodcemetery.com 1023 Broadway Cohocton, NY 14826 Woodmere, NY 11598 Inception: 1856 Tel: 518-534-5155 Tel: 212-477-2800 Dean Kiefer Acres: 42.43 Interments Last Year: 16 David Jacobson [email protected] [email protected] Inception: 1908 Acres: 15 Acres: 2.5 Interments Last Year: 23 Interments Last Year: 2

2018 - 2019 MEMBERSHIP DIRECTORY 33 34 New York State Association of Cemeteries Linden Hill United Methodist Cemetery Maimonides Cemetery Maple Grove Cemetery Association 323 Woodward Avenue 90 Elmont Road 37 Fairlawn Ave. Ridgewood, NY 11385 PO Box 125 PO Box 164 Tel: 718-821-6480 Elmont, NY 11003 Worcester, NY 12197-0164 Fax: 718-497-9527 Tel: 516-775-6222 Tel: 607-397-8739 Charles L. Lauber Fax: 516-437-6580 Arnold Rock [email protected] Irwin Krasnow [email protected] www.lindenhillumcemeteryny.com Caroline Pawlik-Ganelli Inception: 1865 Robin Laveman Acres: 25 Acres: 24.5 Interments Last Year: 332 [email protected] Interments Last Year: 17 [email protected] [email protected] Linden Hill United Methodist Cemetery Maple Grove Cemetery Association 323 Woodward Avenue Inception: 1880 127-15 Kew Gardens Road Ridgewood, NY 11385 Acres: 21 PO Box 150086 Interments Last Year: 25 Nicholas Virtuoso Kew Gardens, NY 11415 Tel: 718-709-0390 Maine Cemetery Corporation Fax: 718-544-2227 Locust Hill Cemetery, Inc. PO Box 321 PO Box J Bonnie Thompson Dixon 2365 NY Route 26 Hobart, NY 13788 Philip Rash-Flynn Maine, NY 13802 Tel: 607-434-0054 [email protected] Tel: 607-821-9487 William DeSilva [email protected] Donald R. Olson [email protected] www.maplegrovecenter.org [email protected] Inception: 1897 Inception: 1875 Inception: 1896 Acres: 18 Acres: 65 Acres: 7.3 Interments Last Year: 9 Interments Last Year: 778 Interments Last Year: 29 Maple Hill Cemetery Association, Inc. M Maple Avenue Cemetery Association c/o 2088 Richley Road Maple Avenue Corfu, NY 14036 Machpelah Cemetery Association PO Box 68 Tel: 585-547-9561 70 Summit Street Fultonville, NY 12072 Fax: 585-547-3675 LeRoy, NY 14482 Tel: 518-762-8435 Rita K. Smith Tel: 585-768-7424 Karen Hazzard [email protected] Fax: 585-768-9559 Inception: 1874 Inception: 1800’s James A. Spear Acres: 23.6 Acres: 4+ [email protected] Interments Last Year: 21 Interments Last Year: 3 Inception: 1854 Acres: 25 Maple Grove Cemetery Association Maplewood Cemetery Association Interments Last Year: 29 PO Box 363 244 Edgemoor Road 5860 Jordon Road Rochester, NY 14618 Machpelah Cemetery Association, Inc. Jordan, NY 13080 Tel: 585-672-1020 1023 Broadway Vernon J. Richardson Fax: 585-672-1020 Woodmere, NY 11598 [email protected] Gary Stockmaster Tel: 212-477-2221 Inception: 1876 [email protected] David Jacobson Acres: 12 www.maplewoodcemetery.org Interments Last Year: 27 [email protected] Inception: 1896 Acres: 7 Acres: 23 Interments Last Year: 10 Interments Last Year: 47

2018 - 2019 MEMBERSHIP DIRECTORY 35 36 New York State Association of Cemeteries Memorial Park Cemetery The Middle Patent Rural Cemetery Morrisville Rural Association, Inc. Association PO Box 32 White Chapel Memorial Park PO Box 343 Morrisville, NY 13408 3210 Niagara Falls Blvd. Bedford, NY 10506 Karen C. Jacobs Amherst, NY 14228 Tel: 914-234-9300 [email protected] Tel: 716-692-5353 Sharon Tomback Inception: 1882 Fax: 716-693-9494 [email protected] Acres: 15+ Delores A. Stiegler Inception: 1743 Interments Last Year: 12 [email protected] Acres: 15 Inception: 1929 Mount Albion Cemetery Acres: 108 Milan Union Cemetery 14925 Route 31 East Interments Last Year: 159 c/o 27 Gifford Drive, #7 Albion, NY 14411 Millbrook, NY 12545 Tel: 585-589-5416 Memory Gardens, Inc. Tel: 845-677-3299 Jason Zicari 983 Watervliet-Shaker Road June Gosnell [email protected] Albany, NY 12205 [email protected] Inception: 1843 Tel: 518-869-9506 Inception: 1800 Acres: 100 Fax: 518-869-0818 Acres: 1 Interments Last Year: 82 Andrew Carroll Interments Last Year: 4 [email protected] Mount Ararat Cemetery www.memorygardens.org Milford Cemetery Association 1165 Route 109 Inception: 1941 PO Box 211 Lindenhurst, NY 11757 Acres: 200 Milford, NY 13807 Tel: 631-957-2277 Interments Last Year: 579 [email protected] Fax: 631-957-1841 Inception: 1894 Addie Cote Mendon Cemetery Acres: 11 Chris Cote 252 Taylor Road Interments Last Year: 7 Tom Howryletz Honeoye Falls, NY 14472 [email protected] Tel: 585-738-8865 Mokom Shalom Cemetery Association www.mountararatcemetery.com Clayton Zuber 1023 Broadway Inception: 1929 [email protected] Woodmere, NY 11598 Acres: 87 Inception: 1850’s Tel: 212-477-2221 Acres: 7.5 David Jacobson Mount Calvary Cemetery, Inc. Interments Last Year: 12 [email protected] 800 Pine Ridge Heritage Boulevard Inception: 1877 Cheektowaga, NY 14225 Metropolitan Cemetery Association Acres: 6 Tel: 716-892-6600 PO Box 172 Interments Last Year: 4 Fax: 716-892-0946 Latham, NY 12110 Jeffrey M. Reed Tel: 914-478-1855 Montefiore Cemetery Corporation [email protected] John Helly PO Box 130 www.mountcalvarycemetery.com [email protected] Farmingdale, NY 11735 Inception: 1859 Tel: 631-249-7000 Acres: 365 Mexico Primitive Cemetery Fax: 631-249-1421 Interments Last Year: 875 Association Inc. Anthony Biolsi Tubbs Road Gina Mazzarelli Mexico, NY 13114 [email protected] Tel: 518-383-5799 [email protected] Patricia Coneys www.montefiores.com [email protected] Inception: 1812 Acres: 3 Interments Last Year: 1

2018 - 2019 MEMBERSHIP DIRECTORY 37 38 New York State Association of Cemeteries Mount Carmel Cemetery Association Mount Lebanon Cemetery PO Box 860093 7800 Myrtle Avenue N 83-45 Cypress Hills Street Glendale, NY 11385 Glendale, NY 11385 Tel: 718-821-0200 Nassau Cemetery Association Tel: 718-366-5900 Fax: 718-386-4271 PO Box 128 Fax: 718-456-4549 Jay L. Ivler 500 Port Washington Boulevard Tom Augoustatos Jordan Ivler Port Washington, NY 11050 Matthew Stempa Matthew Ivler Tel: 516-944-8530 Renate Namias Jan A. Neuman James Galante [email protected] [email protected] Ann Teibel [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] www.mountcarmelcemetery.com www.nassauknollscemetery.org www.mountlebanoncemetery.com Inception: 1901 Inception: 1900 Acres: 128 Inception: 1914 Acres: 38 Interments Last Year: 568 Acres: 78 Interments Last Year: 350 Interments Last Year: 281 Mount Hope - Brooklyn New Paltz Rural Cemetery 1023 Broadway Mount Olivet Cemetery PO Box 81 Woodmere, NY 11598 65-40 Grand Avenue 81 Plains Road Tel: 212-477-2221 Maspeth, NY 11378 New Paltz, NY 12561 David Jacobson Tel: 718-326-1777 Tel: 845-255-0835 Fax: 718-326-7506 [email protected] Susan Stegen Daniel J. Giglio Acres: 7 [email protected] [email protected] Interments Last Year: 5 www.newpaltzcemetery.org www.mountolivetcemeterynyc.com Inception: 1861 Mount Hope Cemetery Association Inception: 1850 Acres: 32 PO Box 248 Acres: 71 Interments Last Year: 89 Saw Mill River Road & Jackson Ave. Interments Last Year: 199 Hastings-on-Hudson, NY 10706 New Scotland Cemetery Association Tel: 914-478-1855 Mount Pleasant Cemetery PO Box 265 Fax: 914-478-5162 PO Box 286 Slingerlands, NY 12159 Theresa M. Joyce 80 Commerce Street Tel: 518-439-1559 Domenick Castiello Hawthorne, NY 10532 Fax: 518-475-1448 Tel: 914-769-0397 [email protected] Arlene Herzog Fax: 914-769-8590 www.mounthopecemetery.com [email protected] Larry Barnett Inception: 1886 Inception: 1866 Acres: 120 Bruce Feld Tom Herbold Acres: 5+ Interments Last Year: 655 Interments Last Year: 3 [email protected] Mount Hope Cemetery Association of New York City Marble Cemetery Mount Pleasant Cemetery Association Kings County 72 East 1st Street PO Box 81 1023 Broadway New York, NY 10003 1 Old Cemetery Road Woodmere, NY 11598 Tel: 917-780-2893 Center Moriches, NY 11934 Tel: 212-477-2221 Colleen Iverson Fax: 212-979-1006 Tel: 631-878-0482 [email protected] David Jacobson Steve Scerri www.nycmc.org [email protected] [email protected] www.mtpleasantcemetery.com Inception: 1831 Acres: 4 Acres: 1 Inception: 1879 Acres: 40

2018 - 2019 MEMBERSHIP DIRECTORY 39 40 New York State Association of Cemeteries North Chatham Cemetery Association, Inc. Oak Hill Cemetery Oakwood Cemeteries Inc. PO Box 94 140 North Highland Avenue 940 Comstock Avenue North Chatham, NY 12132 Nyack, NY 10960 Syracuse, NY 13210 George H. Vollmuth Tel: 845-358-0012 Tel: 315-475-2194 [email protected] Fax: 845-358-0020 Fax: 315-475-8256 Inception: 1852 Louis DeLuise Daniel B. Glavin Acres: 13 David McLeod [email protected] Interments Last Year: 10 [email protected] www.oakwoodofsyracuse.com www.oakhillcemeterynyack.com Inception: 1859 North Lansing Rural Cemetery Inception: 1858 Acres: 180 118 Sharpsteen Road Acres: 67 Locke, NY 13092 Interments Last Year: 101 Oakwood Cemetery Inc. Tel: 607-533-7237 304 Lexington Avenue George Gesslein Oak Hill Cemetery Association Mount Kisco, NY 10549 [email protected] PO Box 35 Tel: 914-666-2536 Acres: 5 Route 81 Fax: 914-666-7593 Interments Last Year: 2 Oak Hill, NY 12460 Howard G. Kensing Jr. Tel: 917-750-1178 Richard Schmitt North Ridge Burial Association, Inc. JoAnne Schindelheim Mark F. Farrell 3699 N. Ridge Road [email protected] James Gmelin Lockport, NY 14094 www.oakhillcemeteryny.org Thor J. Johannessen Jim Wood William Nugent Inception: 1803 Christopher Ross [email protected] Acres: 5.6 Interments Last Year: 12 [email protected] Inception: 1844 [email protected] Acres: 36 [email protected] Oakland Cemetery Association Interments Last Year: 65 [email protected] 2 Saw Mill River Road [email protected] Yonkers, NY 10701 [email protected] Tel: 914-963-1077 O [email protected] Fax: 914-969-9788 www.oakwoodcemetery.com Oak Grove Cemetery Association Hugh F. Ferguson Inception: 1882 PO Box 11 [email protected] Chenango Forks, NY 13746 Acres: 50 www.oaklandcemeteryny.com Tel: 607-748-2545 Interments Last Year: 62 Inception: 1867 Richard DoBell Acres: 53 [email protected] Ocean View Cemetery Interments Last Year: 276 3315 Amboy Road Inception: 1800 Staten Island, NY 10306 Acres: 2.2 Oakland Rural Cemetery Tel: 718-351-1870 Interments Last Year: 2 3226 Porter Center Road Fax: 718-351-0177 Youngstown, NY 14174 Lisa Maddalone Warren Hastings Paul Maddalone [email protected] Janet Cuomo Inception: 1857 [email protected] Acres: 56 [email protected] Interments Last Year: 18 [email protected] www.oceanviewcemetery.net

2018 - 2019 MEMBERSHIP DIRECTORY 41 42 New York State Association of Cemeteries Old Chatham Union Cemetery Pine Ridge Cemetery, Inc. Corporation P PO Box 467 317 Reed Road Saranac Lake, NY 12983 Valatie, NY 12184 Peterboro Cemetery Association Tel: 518-891-1100 Tel: 518-766-3909 5229 Swamp Road Fax: 518-891-5740 Carolyn M. Allen Morrisville, NY 13408 Michael J. Maddon Inception: 1858 Tel: 315-684-9392 [email protected] Acres: 14.4 Michael Corpin Acres: 6 Interments Last Year: 5 Acres: 5 Interments Last Year: 13 Pioneer Cemetery Association Old Stone Fort Cemetery Association 7628 Maple Road PO Box 364 Pine Grove Cemetery Association Akron, NY 14001 Fort Road PO Box 242 Tel: 716-542-4897 Schoharie, NY 12157 59 S. Genesee Street Karen Kleparek Tel: 518-505-0416 Fillmore, NY 14735 [email protected] Gerald T. Wright Tel: 585-365-3550 Inception: 1894 [email protected] Stephen L. Morley Acres: 3 Inception: 1700’s [email protected] Interments Last Year: 16 Acres: 10+ Inception: 1860 Interments Last Year: 17 Acres: 10 Pittsford Cemetery Association Interments Last Year: 12 155 South Main Street Oneonta Plains Cemetery Pittsford, NY 14534 162 County Highway 58 Pinelawn Memorial Park Tel: 585-385-5900 Oneonta, NY 13820 PO Box 420 Audrey Johnson Tel: 607-433-2912 2030 Wellwood Avenue [email protected] Patricia L. Odell Farmingdale, NY 11735 www.pittsfordcemetery.org [email protected] Tel: 631-249-6100 Fax: 631-249-6638 Inception: 1842 Inception: 1883 Acres: 27.5 Justin D. Locke Acres: 23 Interments Last Year: 49 Interments Last Year: 55 Alexandra Locke Brian Groblewski Loralee Reusch Pleasant Grove Cemetery Onondaga Valley Cemetery 102 Horizon Drive [email protected] PO Box 149 Ithaca, NY 14850 [email protected] 2500 Valley Drive Tel: 607-227-3377 Nedrow, NY 13120 [email protected] Jeffrey True Tel: 315-469-5055 [email protected] Fax: 315-475-8256 www.pinelawn.com [email protected] Daniel B. Glavin Inception: 1902 Inception: 1800’s Acres: 12 [email protected] Acres: 839 Interments Last Year: 6 Inception: 1900 Pine Plains Cemetery Association, Inc. Acres: 90 Pleasant Lawn Cemetery Association Interments Last Year: 142 8686 Henry Clay Boulevard Clay, NY 13041 422 Kipp Road Tel: 315-652-1354 Parish, NY 13131 Otego Evergreen Cemetery Tel: 315-382-6529 307 Mill Creek Road Eric J. Miller Venita M. Ackley Otego, NY 13825 [email protected] [email protected] Tel: 607-432-7585 Inception: 1812 Maryalice Brown Acres: 54 Inception: 1890 Acres: 10 [email protected] Interments Last Year: 105 Interments Last Year: 13 Acres: 8 Interments Last Year: 15

2018 - 2019 MEMBERSHIP DIRECTORY 43 44 New York State Association of Cemeteries Pleasant Mound Cemetery Association Prospect Hill Cemetery Association, Inc. Richmond Center Cemetery Assoc., Inc. PO Box 182 PO Box 272 4348 Richmond Center County Route 58 78 Campmeeting Street Livonia, NY 14487 Colton, NY 13625 Sidney, NY 13838 Tel: 585-454-4840 Tel: 315-262-2170 Debra Tompkins-Cornett Fax: 585-232-3998 Brian H. Jones [email protected] Stephen Ashley [email protected] Inception: 1874 [email protected] Inception: 1890 Acres: 23 Interments Last Year: 1 Acres: 10 Interments Last Year: 39 Interments Last Year: 6 Richmondville Rural Cemetery Association, Inc. Point Rock Cemetery Association Q PO Box 296 PO Box 23 Richmondville, NY 12149 10710 Sulphur Springs Road Quaker Hill Burial Ground Association, Inc. Tel: 518-848-7209 PO Box 326 Lee Center, NY 13363 Joan Radliff Tel: 315-339-2479 Pawling, NY 12564 [email protected] Ray M. Oram Katheryn A. Berlandi Inception: 1800’s [email protected] Inception: 1886 Acres: 13.6 Acres: 4 www.quakerhillburial.org Interments Last Year: 5 Interments Last Year: 1 Inception: 1899 Interments Last Year: 6 Riverside Cemetery Association Poughkeepsie Rural Cemetery PO Box 125 342 South Avenue South New Berlin, NY 13843 Poughkeepsie, NY 12601 R Tel: 607-859-2564 Tel: 845-454-6020 John Robinson Fax: 845-454-6047 Rawson Cemetery, Inc. Inception: 1900 Brian C. Berryann 1129 Lyndon Road Acres: 12 [email protected] Franklinville, NY 14737 Tel: 585-808-6172 Interments Last Year: 11 www.poughkeepsieruralcemetery.com David Crowley Inception: 1853 Riverside Cemetery Association Acres: 165 [email protected] 2750 Hickory Street Interments Last Year: 282 Inception: 1820’s Whitney Point, NY 13862 Acres: 1.25 Tel: 607-692-3263 Prospect Cemetery Association, Inc. Interments Last Year: 1 David Hughes PO Box 84 [email protected] State Street Raymond Hill Cemetery www.riversidecemeterywp.com Prospect, NY 13435 PO Box 444 Tel: 315-896-2755 Carmel, NY 10512 Inception: 1792 Acres: 6 Cynthia Richard Tel: 845-225-4632 Fax: 845-225-2286 Interments Last Year: 8 [email protected] Dennis Wiese Inception: 1824 Riverside Cemetery Association [email protected] Acres: 24 PO Box 567 Inception: 1847 Interments Last Year: 11 32460 State Route 12 E Acres: 15 Cape Vincent, NY 13618 Interments Last Year: 115 Tel: 315-654-2282 Sharon D. Wiley [email protected] Inception: 1875 Acres: 11.7 Interments Last Year: 14

2018 - 2019 MEMBERSHIP DIRECTORY 45 46 New York State Association of Cemeteries Riverside Cemetery of Oswego Inc. Rome Cemetery Seamanville Cemetery 4024 Co. Rt. #57 PO Box 464 c/o First Presbyterian Church Oswego, NY 13126 1500 Jervis Avenue 142 Stage Road Chris Gagas Rome, NY 13442 Monroe, NY 10950 Edgar J. Manwaring Tel: 315-336-6210 Tel: 845-783-1632 Fax: 845-783-9082 [email protected] Fax: 315-336-6210 [email protected] Mark Hinman Linda Burroughs Inception: 1859 Ellyn Bibik [email protected] Acres: 153 Sarah McDade Inception: 1792 Interments Last Year: 21 [email protected] Acres: 8 [email protected] Interments Last Year: 12 River View Rural Cemetery Association [email protected] PO Box 926 www.romecemetery.org Sherburne Quarter Cemetery North Blenheim, NY 12131 Inception: 1851 Association, Inc. Tel: 518-827-6222 Acres: 140 PO Box 553 Fax: 518-231-0434 Interments Last Year: 81 Route 12B Acres: 4.5 Sherburne, NY 13460 Interments Last Year: 1 Tel: 607-674-9762 S Thurston G. Packer Rockland Cemetery [email protected] Salem Fields & Beth-El Cemeteries PO Box 337 Inception: 1796 775 Jamaica Avenue 201 Kings Highway Acres: 30 Brooklyn, NY 11208 Sparkill, NY 10976 Interments Last Year: 3 Tel: 845-359-0172 Tel: 718-277-3898 Fax: 718-235-8392 Fax: 845-359-1189 Sherburne West Hill Cemetery Robert J. Ilasi James Dean Association Kevin O’Malley [email protected] PO Box 214 Jackie Curtiss Inception: 1850 Sherburne, NY 13460 [email protected] Acres: 58 Beverly A. Dolly Interments Last Year: 142 [email protected] Inception: 1796 [email protected] Acres: 16.5 Sanfords Corners Cemetery Corp. www.rocklandcemetery.org Interments Last Year: 30 PO Box 303 Inception: 1847 Route 342 Acres: 256 Sidney Center Cemetery Association Calcium, NY 13616 Interments Last Year: 187 PO Box 214 Tel: 315-788-3357 Franklin Depot Road Rockville Cemetery, Inc. Betty Cooper Sidney Center, NY 13839 dba Springfield Cemetery [email protected] Tel: 607-369-4817 45 Merrick Road Inception: 1800’s Suzanne Patrick Lynbrook, NY 11563 Acres: 10 [email protected] Tel: 516-599-0411 Interments Last Year: 23 Inception: 1874 Fax: 516-599-3177 Acres: 5 Robert Guerriero Interments Last Year: 8 [email protected] Inception: 1700’s Acres: 19 Interments Last Year: 245

2018 - 2019 MEMBERSHIP DIRECTORY 47 CANA/NYSAC Crematory Operations Certification Program

NYSAC is pleased to announce that the Cremation Association of North America will be bringing the Crematory Operations Certification Program (COCP) back to New York State in October of 2019. The class will be held on Wednesday, October 9, 2019 in Albany, NY.

This program is important as it ensures that you and your employees have the most current crematory operations training available in the industry and provides proof to the public of your commitment to safe cremation practices that demonstrate the utmost respect and caring for their loved ones. The content of this course is designed to increase your understanding of crematory operations and will provide you with a solid overview of best practices related to cremation.

Registration notices and program details will be sent to NYSAC members in advance of the course.

48 New York State Association of Cemeteries Sleepy Hollow Cemetery St. Michaels Cemetery Stafford Rural Cemetery Association PO Box 754 72-02 Astoria Blvd. 11047 River Road 540 North Broadway East Elmhurst, NY 11370 Pavilion, NY 14525 Sleepy Hollow, NY 10591 Tel: 718-278-3240 Tel: 585-356-0796 Tel: 914-631-0081 Fax: 718-278-2168 Samuel Leadley Fax: 914-631-0085 Dennis Werner [email protected] James Logan Jeff Miller www.staffordruralcemetery.com Mikel Hernandez [email protected] Inception: 1865 Ed Horn www.sleepyhollowcemetery.org Acres: 23 Katie Labella Inception: 1849 Interments Last Year: 17 Rita Gambino Acres: 99 [email protected] Interments Last Year: 250 Stamford Cemetery Association [email protected] PO Box 143 [email protected] St. Anthony’s Cemetery Association Inc. Tower Mountain Road [email protected] 9825 Farel Road Stamford, NY 12167 [email protected] Fredonia, NY 14063 Tel: 607-652-3109 [email protected] Tel: 716-672-6657 Lucille Chichester www.stmichaelscemetery.com Rosemary H. Joy Acres: 13 Inception: 1852 Inception: 1907 Interments Last Year: 12 Acres: 90 Acres: 9 Interments Last Year: 798 Interments Last Year: 16 Sunny Side Cemetery Association PO Box 99 St. Raymonds Cemetery St. Bonaventure Cemetery, Inc. Morristown, NY 13664 2600 Lafayette Avenue PO Box 43 Tel: 315-375-6370 Broxnx, NY 10465 St. Bonaventure, NY 14778 Tel: 718-792-1133 Denise Barse Tel: 716-373-0450 Fax: 718-792-0638 [email protected] Fax: 716-373-0450 Frank Mangual Inception: 1926 Bernard Vossler Bill Rilley Acres: 3 [email protected] [email protected] Interments Last Year: 5 www.stbonaventurecemetery.com [email protected] Inception: 1858 Sunnyside Cemetery Association Inception: 1845 Acres: 80 24082 County Route 47 Acres: 175 Interments Last Year: 141 Carthage, NY 13619 Interments Last Year: 2400+ Tel: 315-778-6081 St. John Street Cemetery Association John Peck St. Stanislaus Cemetery 6 Lincoln Place 700 Pine Ridge Heritage Boulevard Inception: 1800’s Monticello, NY 12701 Cheektowaga, NY 14225 Acres: 6 Tel: 845-791-7172 Tel: 716-892-9135 Interments Last Year: 6 Sandra Kenny Fax: 716-892-6101 [email protected] David J. Szyjka T Inception: 1924 Inception: 1889 Acres: 1 Acres: 132 Talcottville Cemetery Interments Last Year: 367 2350 West Road Boonville, NY 13309 Tel: 315-225-5673 Steven Fox [email protected] www.talcottvillecemetery.webs.com Inception: 1927 Acres: 2.1 Interments Last Year: 2

2018 - 2019 MEMBERSHIP DIRECTORY 49 The Trustees of St. Patrick’s Cathedral Troy Cemetery Association, Inc. Union Cemetery of Ghent 1011 First Avenue, Room 1740 50-101st Street PO Box 128 New York, NY 10022 Troy, NY 12180 Ghent, NY 12075 Tel: 646-794-2790 Tel: 518-272-7500 Kenneth H. Wilber Fax: 212-758-6925 Fax: 518-272-7521 Charles W. Wood Scott Hanley Thomas O. Maggs [email protected] Andrew E. Nagle [email protected] [email protected] Reverend Monsignor Dennis P. Keane www.oakwoodcemetery.org Inception: 1865 Reverend John Fraser Inception: 1848 Acres: 8.67 Louis Bertuzzi Acres: 335 Interments Last Year: 8 Kevin Dulak John Garro Nanci Valente Tully Cemetery Association U.S. Columbarium Co./Fresh Pond Dianne Spall PO Box 145 Crematory Joseph Giulietti State Street 61-40 Mt. Olivet Crescent Griselda Borja Tully, NY 13159 Middle Village, NY 11379 Tel: 315-696-4681 Tel: 718-821-9700 [email protected] Fax: 315-696-4681 Fax: 718-821-5571 [email protected] Nancy Chawgo Joseph P. DiTroia Inception: 1817 Tina DiTroia Acres: 963 [email protected] Inception: 1895 [email protected] Tioga Cemetery Association Acres: 8.47 [email protected] 5 W. Beecher Hill Road Interments Last Year: 14 www.freshpondcrematory.com Owego, NY 13827 Inception: 1884 Tel: 607-687-4106 Turin Cemetery Association Acres: 0.75 John Seigle c/o 6705 Norton Road Lyons Falls, NY 13368 [email protected] Tel: 315-408-2232 V Inception: 1867 Nancy B. Cook Acres: 13 [email protected] Vale Cemetery Association, Inc. Interments Last Year: 39 907 State Street Inception: 1908 Schenectady, NY 12307 Acres: 6 Townsend Cemetery Association Tel: 518-346-0423 Interments Last Year: 11 9349 State Route 365 Fax: 518-346-0431 Holland Patent, NY 13354 [email protected] Tel: 315-865-8181 www.valecemetery.org Fax: 315-865-6693 U Inception: 1857 JoAnn Tomasik Union Cemetery Association of Carmel Acres: 75 [email protected] c/o 65 Delavan Avenue Interments Last Year: 41 Inception: 1814 Beacon, NY 12508 Acres: 7.5 Dolly J. Lancaster Van Hornesville Cemetery Association Interments Last Year: 19 [email protected] PO Box 56 Inception: 1868 1 Cemetery Road Trenton Evergreen Cemetery Acres: 4 Van Hornesville, NY 13475 Association Interments Last Year: 5 Tel: 315-858-2251 PO Box 155 Jane H. Klump Barneveld, NY 13304 [email protected] Tel: 315-896-2370 Inception: 1869 David Collins Acres: 5.5 Interments Last Year: 7 Interments Last Year: 5

50 New York State Association of Cemeteries VanVechten Cemetery Association Waterville Cemetery Association 520 State Highway 161 W PO Box 305 Amsterdam, NY 12010 110 Berrill Avenue Ava Douglass Wading River Cemetery Association Waterville, NY 13480 [email protected] PO Box 37 Tel: 315-841-4883 Fax: 315-841-4885 www.vanvechtencemetery.com N. Wading River Road Wading River, NY 11792 Gary Allen Inception: 1883 Tel: 631-929-4264 Acres: 3.25 [email protected] Interments Last Year: 4 Janis Gilmore Inception: 1857 [email protected] Acres: 7 Vestal Hills Memorial Park Inception: 1904 Interments Last Year: 11 3997 Vestal Road Acres: 5.5 Vestal, NY 13850 Interments Last Year: 15 Webster Union Cemetery Tel: 607-797-8407 649 Holt Road Fax: 607-770-8732 Walton Cemetery Association Webster, NY 14580 Bobbie Gerdus PO Box 122 Tel: 585-872-4463 [email protected] 55 Fancher Avenue George Baker Walton, NY 13856 Melissa Baker Inception: 1931 Tel: 607-865-4348 Interments Last Year: 326 [email protected] [email protected] www.websterunioncemetery.com Vestal Park & Cemetery Association, Inc. www.waltoncemetery.org Inception: 1824 c/o 108 Hawthorne Street Inception: 1852 Acres: 18.5 Vestal, NY 13850 Interments Last Year: 80 Interments Last Year: 77 J. Lester Lovelass Inception: 1954 Wappingers Falls Cemetery, Inc. Wellwood Cemetery Association Acres: 7.5 PO Box 25 1400 Wellwood Avenue Interments Last Year: 42 2022 W. Main Street West Babylon, NY 11704 Wappingers Falls, NY 12590 Tel: 631-249-2300 Fax: 631-249-2312 Village of Fairport Tel: 845-297-3480 31 S. Main Street [email protected] John J. Nolan III Fairport, NY 14450 Inception: 1911 Leslie Kubrick Tel: 585-421-3202 Acres: 25 William Szybillo Fax: 585-223-5466 Interments Last Year: 57 [email protected] Laura K. Wharmby l.kubrick@ wellwoodbethmoses.com [email protected] [email protected] Washington Hollow Cemetery Inception: 1938 Inception: 1866 Association Acres: 140 Acres: 6.08 17 Stanley Street Interments Last Year: 961 Interments Last Year: 5 Poughkeepsie, NY 12603 Tel: 845-485-5700 Village of Middleburgh Cemetery Laura Wetzel PO Box 789 [email protected] 309 Main Street Acres: 5.2 Middleburgh, NY 12122 Interments Last Year: 1 Tel: 518-827-5143 Fax: 518-827-9511 Robert Tinker [email protected] Inception: 1820 Acres: 10 Interments Last Year: 18

2018 - 2019 MEMBERSHIP DIRECTORY 51 West Hill Cemetery Association White Haven Memorial Parks, Inc. White Plains Rural Cemetery 111 Woolf Lane 210 Marsh Road 167 N. Broadway Ithaca, NY 14850 Pittsford, NY 14534 White Plains, NY 10603 Tel: 607-272-5511 Tel: 585-586-5250 Tel: 914-949-0072 Kristin T. Alling Fax: 585-381-5252 Wayne Harders [email protected] Nathan J. Romagnola [email protected] Inception: 1851 Judie Lynn McAvinney www.whiteplainsruralcemetery.com Allan Vittum Acres: 37 Inception: 1854 Andrea Vittum Interments Last Year: 20 Acres: 30 Charles Orlando Interments Last Year: 103 West Jefferson Cemetery Association [email protected] [email protected] N. Harpersfield Road White Sulphur Springs Cemetery [email protected] Jefferson, NY 12093 Corporation [email protected] Theresa H. Hait PO Box 96 [email protected] [email protected] White Sulphur Springs, NY 12787 www.whitehavenmemorialpark.com Acres: 2.1 Ellen Hogencamp Inception: 1929 Interments Last Year: 2 Inception: 1968 Acres: 150 Acres: 20 Interments Last Year: 979 West Lowville Rural Cemetery Association Wildwood Cemetery 7546 State Route 12 PO Box 495 Lowville, NY 13367 4120 Markham Street Tel: 315-376-6280 Lyons Falls, NY 13368 Sylvia M. Woodhouse Tel: 315-489-2809 Agatha Walker [email protected] Inception: 1835 Acres: 34 Interments Last Year: 4

Compliments of... Vestal hills MEMORIAL PARK

(607) 797-8407 3997 Old Vestal Road Vestal, New York 13850

52 New York State Association of Cemeteries Wiltwyck Rural Cemetery Woodlawn Cemetery Association, Inc. 145 Pine Grove Avenue PO Box 292 Kingston, NY 12401 4443 S. Buffalo Street Tel: 845-331-3615 Orchard Park, NY 14127 David Rylance Tel: 716-662-3714 Joseph Fay Kim M. Wheeler [email protected] [email protected] [email protected] Interments Last Year: 74 www.wiltwyckcemetery.org Inception: 1857 The Woodlawn Cemetery Acres: 77 Webster Ave & East 233 Street Interments Last Year: 100 Bronx, NY 10470 Tel: 718-920-0500 Woodlawn Cemetery Fax: 718-920-0575 800 Grant Boulevard Mitch Rose Syracuse, NY 13203 James Garland Tel: 315-479-5826 [email protected] Fax: 315-479-7743 [email protected] Steven G. Sloane www.thewoodlawncemetery.org Mark Gildemeyer Inception: 1863 [email protected] Acres: 400 www.woodlawnsyracuse.org Interments Last Year: 906 Inception: 1881 Acres: 150 Interments Last Year: 361

Since 1884 (718) 821-9700 United States Columbarium Co., Inc. Fresh Pond Crematory United States Cremation Co., Inc. 61-40 Mt. Olivet Crescent J.P. DiTroia Middle Village, N.Y. 11379 President www.freshpondcrematory.com

2018 - 2019 MEMBERSHIP DIRECTORY 53 2018 - 2019 NYSAC Supplier Members

4 Thought Financial Group Axiom Business Systems Cyntha Craig 6851 Jericho Turnpike #120 PO Box 8 1320 Blood Road Syosset, NY 11791 Elkhorn, NE 68022 Cowlesville, NY 14037 Tel: 516-300-1617 Tel: 402-906-2112 Tel: 585-652-9214 Fax: 516-802-7524 Anne Field Cell: 585-721-6420 Martin E. Levine [email protected] [email protected] [email protected] www.axiombusinesssystems.com Coldspring www.4tfg.com Cemetery Management System 17482 Granite West Road Wealth Management Software Supply Coldspring, MN 56320 Tel: 800-328-5040 Aeon Manufacturing Company, Inc. Behar Mapping LLC 929 W. 253rd Street 61 Locust Lane Mike Neu Harbor City, CA 90710 East Rutherford, NJ 07073 Tom Porman Tel: 770-596-0671 Tel: 973-778-0010 Ext. 9 [email protected] Jim Davies Fax: 973-778-0027 [email protected] [email protected] Ronen Rybowski www.coldspringusa.com www.aeonmfg.com [email protected] Columbaria, Private Estates, Community Mausoleums, Bronze and Granite Manufacture of Cemetery and www.beharmapping.com Memorials Crematory Products Mapping Services Cooperative Funeral Fund Aflac Biondan North America Inc. 74 Boston Post Road 420 E. 80th Street, Suite 1A 2220 Midland Avenue, Suite 77 Madison, CT 06443 New York, NY 10075 Toronto, Ontario, Canada M1P 3E6 Tel: 800-340-0000 Tel: 917-532-3011 Tel: 412-216-0885 Chris Gehrke Kimberly Demetri Stuart Irwin [email protected] [email protected] [email protected] www.cooperativefuneralfund.com Voluntary Benefits www.biondanbronze.com Preneed and Cemetery Care Fund Niches, Photo Ceramics, Management Arthur J. Gallagher Memorialization Emblems, Lights, Vases 200 Jefferson Park and More Innovative Products from Creter Vault Corporation Whippany, NJ 07981 Biondan Tel: 973-921-8182 417 US Highway 202 Flemington, NJ 08822 Fax: 973-921-2876 Carrier Mausoleums Construction, Inc. Tel: 908-782-7771 Steven G. Marshall 7575 Thimens Boulevard Fax: 908-782-4381 [email protected] Saint-Laurent, QC Canada H4S 2A2 Bill Robertson www.ajg.com Tel: 514-832-3733 Fax: 514-832-0975 Rich Creter Insurance/Risk Management/Consulting Elise Briand [email protected] [email protected] Association of Towns of the State of Daniel Gibb www.cretervault.com New York [email protected] 150 State Street www.cmc-carrier.com Turnkey Cemetery Construction Company Specializing in Columbaria, Albany, NY 12207 Mausoleums, Columbariums, Bronze Lawn Crypts, Monument Foundations, Tel: 518-465-7933 Accessories, Cremation Equipment Fax: 518-465-0724 Cemetery Expansion Projects Christopher Anderson [email protected] www.nytowns.org

54 New York State Association of Cemeteries Disciplined Capital Management, LLC Fenimore Asset Management, Inc. Grever & Ward, Inc. 220 South Warren Street, 10th Floor 384 North Grand St. 3802 North Buffalo Street Syracuse, NY 13202 PO Box 310 Orchard Park, NY 14127 Tel: 315-476-8200 Cobleskill, NY 12043 Tel: 716-662-7700 Adam C. Gagas Tel: 518-823-1208 David G. Ward [email protected] Bill McCartan Eric J. Keyes www.disciplinedcapital.com Anne Putnam [email protected] Investment Advisor [email protected] www.greverandward.com [email protected] Cemetery Design, Planning and Layout Ensure-A-Seal www.fenimoreasset.com Services 7011 Fair Oaks Drive Independent Registered Investment Export, PA 15632 Advisors. We Have Been Managing Holland Supply, Inc. Tel: 800-864-4174 Investment Portfolios for Cemeteries 1326 Lincoln Avenue Fax: 724-327-8046 Since 1975. Our Mission is it Provide for Holland, MI 49423 Jordan Yearsley the Long-Term Preservation and Growth Tel: 800-527-8818 [email protected] of Capital for Our Clients with Attention Fax: 616-396-9543 to Personalized Service, Timeliness ensureaseal.com Randy DeWilde of Information, and a Commitment to [email protected] Casket Protection for the Mausoleum Quality. www.hollandsupplyinc.com EternityGardens.com Folks Insurance Group J.P. Morgan Securities 9757 South Seeley Avenue 33 Main Street 277 Park Avenue, 3rd Floor Chicago, IL 60643 West Sayville, NY 11796 New York, NY 10172 Tel: 312-259-4125 Tel: 631-589-5100 Tel: 212-272-2736 Darrell W. Hill Fax: 631-589-3335 Fax: 917-937-5651 [email protected] James Folks Jordan Mayer eternitygardens.com [email protected] [email protected] Connecting Cremation Families with www.folksinsgrp.com Cemeteries www.jpmorgansecurities.com/ Insurance (Property and Casualty) maybachpartners Asset Management Featherstonhaugh, Wiley & Clyne, LLP Goldman Sachs & Co. 111 Washington Avenue, Suite 501 200 West Street Karin Sprague Stone Carvers Inc. Albany, NY 12210 New York, NY 10282 904 Tourtellot Hill Road Tel: 518-436-0786 Tel: 212-357-1515 N. Scituate, RI 02857 Fax: 518-427-0452 Fax: 917-977-3010 Tel: 401-934-3105 Elizabeth K. Clyne Julian Leone David F. Fleming Fax: 401-934-3106 [email protected] [email protected] Karin Sprague www.goldmansachs.com [email protected] [email protected] Investment Management www.fwc-law.com www.karinsprague.com Compassionately Designed Hand Carved Cemetery Advisors from Project Granite Telecommunications, LLC Monuments Consultation and Government 462 7th Avenue, 7th Floor Applications to Legal and Crisis New York, NY 10018 Management Tel: 212-533-2814 Kyle Utley [email protected] www.granitenet.com Telecommunications

2018 - 2019 MEMBERSHIP DIRECTORY 55 KMI Columbaria/Hardy Doric, Inc. Metro Environmental Services, LLC. New York State Department of State 22 Progress Avenue 208 RT 109, Suite 106 Division of Cemeteries Chelmsford, MA 01824 Farmingdale, NY 11735 123 William Street, 20th Floor Tel: 978-250-1113 Tel: 631-393-6655 New York, NY 10038 Fax: 978-250-4969 Stephen Tyree Tel: 212-417-5713 Jeffrey Hardy Scott Stirling Lewis A. Polishook, Director [email protected] [email protected] www.hardydoric.com [email protected] New York State Department of State www.kmicolumbaria.com www.mesllc.org Division of Cemeteries Office of General Counsel Columbaria/Niches Mullen Construction Co., Inc. One Commerce Plaza 99 Washington Avenue, Suite 1120 Matthews International PO Box 148 Albany, NY 12231 2 North Shore Center Gaylordsville, CT 06755 Tel: 518-474-6226 Pittsburgh, PA 15212 Tel: 860-354-9450 Tel: 860-471-0960 Fax: 860-350-9568 Antonio Milillo, Esq. Fax: 412-325-3910 Kerry Mullen Norwalk Vault Company/Kryprotek Robert Baker [email protected] 760 Frost Bridge Road [email protected] www.mullenconstructioncompany.com Oakville, CT 06779 www.matw.com Design and Construction of Community Tel: 203-366-5678 Ext. 306 Memorials, Niches, Cremation Gardens, Mausoleums and Columbaria Fax: 203-337-5433 Granite, Mausoleums Edith Gagner Naturcycle, LLC Raul Valentin McCleskey Mausoleums PO Box 97 Mark Bates PO Box 430 Plainville, NY 13137 Craig Neal Tel: 315-707-8955 Buford, GA 30515 [email protected] Tel: 770-447-9370 Charles D. Duprey [email protected] Fax: 770-263-9562 [email protected] [email protected] Robert DeBeltrand www.naturcycle.com [email protected] Gene Kinnel Topsoil, Compost www.norwalkwilbert.com [email protected] www.kryprotek.com [email protected] New York State Cemetery Board Vaults, Crypt Liners, Mausoleum www.mccleskey.com Department of Health Protection, Columbarium Master Planning, Marketing, Sales, Office of Primary Care and Health Design, Construction, Renovation/ Systems Management Photo Porcelain Dominic Inc. Restoration, Columbariums NYS Department of Health 6705 Jarry East, Montreal, 2074 Corning Tower Quebec, Canada H1P 1W6 Merendino Cemetery Care Empire State Plaza Tel: 1-866-725-8213 1048 West Blanche Street Albany, NY 12237 Fax: 1-514-725-0492 Linden, NJ 07036 Tel: 518-486-9177 Giovanna Campanelli Tel: 908-347-7833 Paul M. Ambrose [email protected] Fax: 908-347-1810 www.ppd1.com Gino Merendino New York State Department of State Memorial Portraits, Mossaics, Urns, [email protected] Division of Cemeteries One Commerce Plaza Bronze Embloms, Bronze Letters and www.merendino-cc.com 99 Washington Avenue, Suite 1120 Numbers, Bronze Frames Construction, Interments, Mausoleum Albany, NY 12231 Restoration Tel: 518-474-6226 Chester Butkiewicz, Assistant Director

56 New York State Association of Cemeteries PKF O’Connor Davies, LLP Regan Agency Inc. Staten Island Monuments, Inc. 665 Fifth Avenue 463 Deer Park Avenue 896 Clove Road New York, NY 10022 Babylon, NY 11702 Staten Island, NY 10301 Tel: 646-449-6336 Tel: 631-669-3434 Tel: 718-448-8485 Stephen Machinski Fax: 631-669-3035 Fax: 718-442-3170 Philip J. Healy Brennan Regan Robert Flood Alexander Buchholz Kevin Regan [email protected] Steven Walters Denise Tunstall www.simonuments.com Charles Mangiaracina [email protected] Full Service Cemetery Maintenance Thomas Kelly [email protected] and Grounds Keeping. We Can [email protected] [email protected] Provide Section Development as Well [email protected] www.reganagency.com as Restoration of Existing Grounds. [email protected] New York Cemetery Insurance Interments, Entombment, Disinterment. [email protected] Program (NYCIP) Columbaria Structures. Single and [email protected] Strip Foundations For Monuments and [email protected] Richard Freiman & Associates, PLLC Mausoleums. Memorialization and www.pkfod.com 7 Penn Plaza, Suite 1606 Feature Memorials Including Benches, CPA Firm Providing Audit, Accounting, New York, NY 10001 Signage and Civic Monuments. Tax and Consulting Services Tel: 646-553-1900 Fax: 646-553-1901 Stone Orchard Software Inc. PlotBox Richard Freiman 17665 Leslie Street, Unit 47 200 Portland Street [email protected] Newmarket Ontario Boston, MA 02114 Canada L3Y 3E3 www.freimanassociates.com Tel: 857-301-7810 Tel: 800-932-3388 Legal Services Neil Sherrin Fax: 905-953-1839 Kenneth Munday [email protected] Schulman Lobel LLP www.plotbox.io 1001 Avenue of the Americas [email protected] New York, NY 10018 www.stoneorchardsoftware.com Pontem Software Tel: 212-868-5781 Cemetery and Crematorium Records 180 W. Michigan Ave., Suite 1100 Fax: 212-868-5782 Management Software Jackson, MI 49201 Andrew Muhlstock Tel: 888-742-2378 [email protected] TD Bank Fax: 517-663-2166 One Old Loudon Road www.schulmanlobel.com Sherry Hood Latham, NY 12110 Accounting Services [email protected] Tel: 518-786-2510 Cedric Carter www.pontem.com Silvercrest Asset Management James Gaspo Cemetery Management Software, Group LLC Integrated GIS Mapping and More 135 Route 202/206 Suite 10 [email protected] Bedminster, NJ 07921 [email protected] Tel: 973-805-2057 www.td.com Paul Cheransky Commercial Banking Product and [email protected] Services www.silvercrestgroup.com Financial Management

2018 - 2019 MEMBERSHIP DIRECTORY 57 The Davey Tree Expert Company The Tribute Companies VKM International Inc. 1500 N. Mantua Street 352 Cottonwood Avenue, Suite D 289 NW 68th Avenue Kent, OH 44240 Hartland, WI 53029 Ocala, FL 34482 Tel: 954-303-3333 Tel: 262-367-9991 Tel: 863-647-9337 Don Winsett Fax: 262-367-9992 [email protected] Doak Marasco Tim Hentges www.vkminternational.com [email protected] [email protected] Mausoleum Trays and Complete Casket [email protected] www.tributeinc.com Enclosures, Crypt Sealers/Shutter, Air www.davey.com Precast Mausoleums, Columbariums, Trays, Crypt Beads Tree Care, Commercial Landscape Lawn Crypts, Architectural Design Services, and Ecological Consulting Services, Cremation Garden Design Withumsmith + Brown PC 506 Carnegie Center, Suite 400 The LA Group Travis Monuments, Inc. Princeton, NJ 08540 40 Long Alley 225 Main Street Tel: 609-520-1188 Saratoga Springs, NY 12866 Nyack, NY 10960 Fax: 609-520-9882 Tel: 518-587-8100 Tel: 845-358-0567 William Newman Fax: 518-587-0180 Anthony Minozzi [email protected] Jonathan D. Stilan [email protected] www.withum.com [email protected] www.travismonuments.com Accounting, Tax and Consulting Services www.thelagroup.com Monuments, Mausoleums, Cemetery Specialize In Providing Cemetery Lettering, Restorations and Civic Planning and Design Services; Concept Memorials to Construction

The Mason Companies 65 N Sound Beach Ave. Riverside, CT 06878 Tel: 203-990-0620 Luke Imperatore [email protected] www.masoncompanies.com Individual and Family Financial Planning, Investment Management and Charitable Giving Advice

58 New York State Association of Cemeteries NYSAC Bylaws

ARTICLE I. ARTICLE IV.

Name Membership Section 1. The name of this Association shall be NEW Section 1. Any not-for-profit, religious or other corporation or YORK STATE ASSOCIATION OF CEMETERIES, Inc. association, whether organized under general or special law, directly engaged in the operation of a cemetery within the ARTICLE II. State of New York, may become a member of this Association. Each member shall designate a person to represent it in all Goals matters pertaining to the Association, and shall file such Section 1. To promote the advancement of practical knowledge designation with the Secretary. Such individual shall be known in the operation and maintenance of cemeteries, to create and as the registered member representative. Each member shall maintain high ethical standards in the conduct of cemetery be entitled to cast one vote at all annual, regular or special administration, and to secure the advantages to be obtained meetings of the Association, and such vote shall be cast only by mutual cooperation. by the registered member representative or by such person as shall be designated by the registered member representative ARTICLE III. in a proxy, filed with the Secretary.

Meetings Section 2. False Application. No corporation or association Section 1. The Annual meeting and conference of the shall be a member of the New York State Association of Association shall be held each year, at such time and place Cemeteries if it provides false information on its application. as the Board of Directors shall determine. The meeting shall The wording of the membership application and the information take place in the State of New York or any state or province to be required shall be approved by the Board of Directors. adjoining the State of New York. No more than two consecutive meetings shall take place outside the State of New York. Section 3. There shall be a class of membership known as associate membership. An associate member shall be a Section 2. Special meetings of the Association may be called person in good standing whose interest is to advance the by the President, upon request of five or more directors or dignity and usefulness of the New York State Cemeteries, or officers. The notice of the meeting shall state the place, time any individual formerly engaged in cemetery work but who is and purpose of the meeting and no other business shall be not presently engaged therein. An associate member shall be transacted thereat. eligible to hold office or serve on committees. An associate member shall not be eligible to vote at annual meetings of Section 3. A copy of a notice of a meeting shall be given this Association, but an associate member shall enjoy all personally, by mail, or by facsimile telecommunications or rights, benefits and privileges extended to his or her class by by electronic mail, to each member, registered member the Board of Directors. A registered member representative representative, associate member and supplier member. If the can have as many associate members as such registered notice is given by first class mail, facsimile telecommunication member representative may, from time to time, designate or electronic mail, it shall be given not less than ten nor more but each cemetery may have only one registered member than fifty days before the date of the meeting; if mailed by any representative. other class of mail, it shall be given not less than thirty nor more than sixty days before such date. Such notice is “given” when Section 4. There shall be a class of members known as supplier deposited in the United States mail, with postage thereon members. These members shall not be eligible to vote at any prepaid, directed to the member at the address as it appears on meetings of this Association, but shall be eligible to serve on the record of members. If sent by facsimile telecommunication a committee established by the Board of Directors. Supplier or mailed electronically, such notice is “given” when directed members shall come from firms which supply the cemetery to the member’s fax number or electronic mail address as it industry. appears on the record of members, or, to such fax number or other electronic mail address as filed with the Secretary of Section 5. The Board of Directors may, at its discretion, the Association. Notwithstanding the foregoing, such notice designate honorary or “emeritus” members of this Association. shall not be deemed to have been “given” electronically (1) if These members shall not have the privilege of voting and shall the Association is unable to deliver two consecutive notices not pay dues. to the member by facsimile telecommunication or electronic mail; or (2) the Association otherwise becomes aware that notice cannot be delivered to the members by facsimile telecommunication or electronic mail.

2018 - 2019 MEMBERSHIP DIRECTORY 59 Section 6. There shall be a class of members known as that the elected term of not more than one of said classes contributing members. These members shall be those who shall expire each year. Whenever any director shall have contribute financially to this Association, but do not wish the been absent from two consecutive meetings of the Board, the membership and voting privileges outlined in Article IV— Board of Directors, may at its option, declare the office of such Section I. A membership application in this category must be director vacant. Any vacancy occurring through any cause approved by the Board of Directors. The dues of this member shall be filled by a majority vote of the remaining directors shall consist of a contribution to this Association and shall not at any special or regular meeting of the Board of Directors. be subject to the provisions of Article V—Section I. A director elected to fill a vacancy shall hold office until the next Annual Meeting at which the election of directors is in ARTICLE V. the regular order of business, and until his or her successor is elected and qualified. Dues Section 1. The annual dues of registered member Section 2. The annual meeting of the Board of Directors shall representatives and associate members shall be graduated be held without notice immediately after the adjournment of according to the number of interments, including the the annual meeting of the Association each year. Regular permanent disposition of cremated remains made during meetings of the Board of Directors may be held without notice the last calendar or fiscal year, as the case may be, in provided that the date, time and place of such regular meeting their respective cemeteries. The schedule of dues shall be are fixed by the Board at any prior meeting. Special meetings determined by the Board of Directors, and ratified at the of the Board of Directors shall be held at such times and place Annual Meeting of this Association by the membership. The as may be specified in the notice of meeting. dues of supplier members shall also be determined by the Board of Directors and be similarly ratified by the membership. Section 3. A majority of the Board of Directors shall constitute a quorum for the transaction of any business. Section 2. An applicant, upon election to membership in this Association, assumes all responsibility for the payment of Section 4. Special meetings of the Board of Directors may be dues, and failure to pay such dues shall constitute grounds called by the President at any time, and shall be called by the for the Board of Directors to declare such membership President or by any other officer on the written request of any suspended. Any registered member representative, associate two or more officers or directors. Ten days’ notice by first-class member, or supplier member whose dues are more than mail, or five days’ notice by facsimile telecommunications or six months in arrears, shall cease to be a member of the by electronic mail shall be given of all special meetings of the Association, unless otherwise ordered by the Board of Board of Directors. Directors. A member suspended for nonpayment of dues can renew his or her membership within three years of suspension Section 5. A waiver of notice of a meeting of the Board without filing a new membership application upon payment may be written or electronic. If written, the waiver must of his or her dues. be executed by the director signing such waiver or causing his or her signature to be affixed to such waiver by any Section 3. The fiscal and membership year of the Association reasonable means including but not limited to facsimile shall commence January 1st in each year and end December signature. If electronic, the transmission of the consent must 31st in the same year. be sent by electronic mail and set forth, or be submitted with, information from which it can reasonably be determined that ARTICLE VI. the transmission was authorized by the director.

Board of Directors Section 6. The expenses of officers, members of the Board of Section 1. The Board of Directors shall consist of all elected Directors, Executive Committees and members of any other officers of the Association, who shall serve during their Committees appointed by the Board of Directors or Executive respective terms of office as such officers, the retiring Committee, incurred in connection with the performance President, who shall serve as a director for the period of their official duties except such as are performed at the during which he or she is the immediate past President, and time and place of the annual meeting and convention of this not less than five nor more than nine registered member Association, shall be defrayed by the Association, as shall also representatives or associate members, as determined from be the expenses of any other person invited by the President time to time by the Board of Directors. The Board members, to attend any Board, Annual, or Committee Meeting. These other than the officers and the retiring President, shall be expenses shall be approved by the President before payment elected at the annual meeting in each year for a term of three is made. Expenses of the President shall be approved by the years by the votes of a majority of the registered member Treasurer. representatives, or their proxies, cast thereat, and shall be divided as nearly equal as practicable into three classes so

60 New York State Association of Cemeteries Section 7. The term of office of the Board of Directors of the Section 3. Any vacancy in the office of any officer occurring Association shall begin at the first Directors’ meeting after through any cause, may be filled for the unexpired portion of their election and end when their successors take office. the term of the individual whose office has become vacant, by a majority vote of the Board of Directors, at any annual Section 8. Any action required or permitted to be taken by or special meeting of the Board of Directors. A member the Board of Directors or any committee of the Association who is appointed to fill the unexpired portion of the term may be taken without a meeting if all members of the Board of a President, shall remain eligible to serve for two full of Directors or the committee consent to the adoption of consecutive terms in addition to the unexpired term. a resolution authorizing the action. Such consent may be written or electronic. If written, the consent must be Section 4. The President shall preside at all meetings of the executed by the director by signing such consent or causing Association and of the Board of Directors. The President shall his or her signature to be affixed to such consent by any be the Chairman of the Executive Committee and a member reasonable means including, but not limited to, facsimile ex-officio of all committees, and shall perform such duties as signature. If electronic, the transmission of the consent are necessarily incident to the office of President. must be sent by electronic mail and set forth, or be submitted with, information from which it can reasonably be determined Section 5. In the absence or disability of the President, that the transmission was authorized by the director. Such the duties of the President shall be performed by the resolution and the written consent of the members of the Vice-President, or, if more than one, by the Vice-President Board of Directors or committee shall be filed with the minutes designated by the Executive Committee. of proceedings of the Board of Directors or such committee. Members of the Board of Directors or any committee of the Section 6. The Secretary shall attend all the meetings of the Association may participate in a meeting of such Board of Association, of the Board of Directors, and the Executive Directors or committee by means of a conference telephone Committee, and shall keep a record of all the transactions or similar communications equipment or by electronic video at the meetings, in a book belonging to the Association screen communication. Participation by such means shall and to be kept for that purpose. The Secretary shall keep constitute presence in person at a meeting as long as all the membership roll, see that proper notice is given of all persons participating in the meeting can hear each other at meetings of the Association, of the Board of Directors, and the same time and each director can participate in all matters of the Executive Committee and shall be the custodian of the before the board, including, without limitation, the ability to corporate records and seal, and shall perform such other propose, object to, and vote upon a specific action to be taken duties as may be required by the Board of Directors. by the board or committee. Section 7. The Treasurer shall keep an account of all moneys The expense of the conference call shall be borne by the received and expended for the use of the Association and Association. The provisions of this Section 8 are in accordance shall deposit all sums received, in the name of the Association, with Section 708 (b) & (c) of NPCL of State of New York. in a bank or trust company approved by the directors. The Treasurer shall render a statement of accounts at each annual ARTICLE VII. meeting of the Association and to the Board of Directors and Executive Committee when so requested. The Treasurer’s Officers accounts shall be reviewed annually by the Audit Committee Section 1. The officers of the Association shall be a President, appointed by the Board of Directors, or, at the option of the one or more Vice- Presidents, a Secretary, and a Treasurer, Board of Directors, audited by such members or others elected from among the registered member representatives appointed or retained by the Board of Directors for this or associate members, or either or both, annually by a majority purpose. In case of absence or disability of the Treasurer, vote of the registered member representatives or their the Executive Committee may appoint a Treasurer pro tem. proxies present at the annual meeting and convention of the Association. The offices of Secretary and Treasurer may be ARTICLE VIII. held by the same person. Committees Section 2. Each officer shall serve for a term of one year. Section 1. All the elected officers and the Chair of the There shall be no limit on the number of terms for which a Nominating Committee, as determined in accordance with member may hold an officer position, except that a member Section 3 below, shall constitute an Executive Committee. shall be eligible to be elected by the registered member Such committee shall have all of the powers of the Board of representatives as President for no more than two full Directors in the management of the business and affairs of consecutive terms. the Association during the intervals between meetings of the Board of Directors. Four members shall constitute a quorum. The Executive Committee shall have power to appoint special

2018 - 2019 MEMBERSHIP DIRECTORY 61 committees to consider any subject and to perform any non- Directors shall thereupon inform the member registered discretionary acts which the Board of Directors could perform. member representative, associate member, or supplier Section 2. The Board of Directors shall have the power to member so charged in writing; and if, after giving the member appoint all committees, which in their judgment may be or person so charged an opportunity to be heard, the Board of deemed necessary for the best interest of the members and Directors shall be satisfied of the truth of the charges and that the Association, and to delegate duties thereto. the charges demand such action, it may proceed to suspend such member, registered member representative or associate Section 3. There shall be a Nominating Committee to consist member for a period of not exceeding six months, or it may of the five persons who were most recently Presidents of request such member, registered member representative or the Association actively engaged in cemetery work in New associate member to resign, and if such member, registered York State, the most recent incumbent to be the Chair of the member representative or associate member declines to committee. The Nominating Committee shall prepare and send resign, the Board of Directors may expel it, him or her, as the to each member, at least 15 days before the annual meeting case may be. The vote of two-thirds of the entire Board of and convention, a list of persons nominated by it for officers Directors shall be required to suspend or expel a member, and directors to be voted upon at the annual meeting, which registered member representative or associate member. list shall include as many nominees as there are officers and directors to be elected, but any other registered member ARTICLE X. representative or associate member eligible to hold office may be nominated by filing a nominating petition signed by at least Quorum ten registered member representatives or associate members, Section 1. A quorum at any meeting of the Association shall or either or both, in good standing, with the Secretary of the be one hundred votes or one-tenth (1/10) of the total number Association. of votes entitled to be cast, whichever is lesser, of the registered member representatives or their proxies. However, ARTICLE IX. the members present may adjourn the meeting despite the absence of a quorum. Resignations Section 1. Any member may withdraw from the Association ARTICLE XI. after payment of all dues owed by any of its registered member representatives and by the associate members Amendments accredited to it, by giving written notice of its resignation to Section 1. These By-Laws may be amended or revised at any the Secretary, and such written resignation shall operate as annual or special meeting of the Association, provided the a release and assignment to the Association of all pecuniary notice of the meeting mentions the proposed amendment to interests in the Association’s assets. The resignation of a the By- Laws as among the objects of the meeting. member shall also automatically constitute the resignation of all its registered member representatives and all associate ARTICLE XII. members accredited to it. A registered member representative or associate member, as the case may be, may withdraw Indemnification from the Association after payment of all dues owed by such Section 1. Any person made, or threatened to be made, a member representative or associate member by giving like party to any action or proceeding, whether civil or criminal, by written notice. reason of the fact that such person, such person’s testator or intestate, is or was an officer of the Association or a member Section 2. Should a resignation not be given to the Secretary of its Board of Directors, or serves or served in any capacity prior to January 1st in any year, the registered member at the request of the Board of Directors shall be indemnified representative or the associate member, as the case may be, by the Association, and the Association may advance such shall be liable for the dues of the ensuing year. person’s related expenses, to the full extent permitted by law. Section 3. If any member, registered member representative, associate member, or supplier member shall be charged in writing, addressed to the Secretary of the Association by any member of the Association in good standing with conduct injurious to the good order, welfare and interest or character of the Association, or with acts inimical to the interests of the Association and tend to discredit it, or with acts at variance with the requirements of the By-Laws or rules of this Association or if the Board of Directors shall be cognizant of such conduct or acts and prefer charges, the Board of

62 New York State Association of Cemeteries New York Cemetery Law

The following is a selection of laws relating to the governance and operation of (i) Sale or disposition of cemetery lands cemeteries in New York State. The basic guidance for not-for-profit cemetery (j) Conveyance by cemetery corporation to city or village corporations may be found in Article 15 of the Not-for-Profit Corporation Law. (k) Streets or highways not to be laid out through certain cemetery In addition to the statutes governing cemeteries, Directives (regulations) of the lands State Cemetery Board, are also provided in the following pages. (l) Exclusive right of cemetery corporation to provide annual care Regulated cemeteries in New York are supervised by the State Cemetery Board. services The designee of the Secretary of State serves as the Board’s Chair along with (m) Prohibits stand-alone mausoleums and columbarium member designees from the Attorney General and Commissioner of Health. The state’s Division of Cemeteries administers the directives, and policies of the § 1506-a. Cemetery Corporations; Restrictions. State Cemetery Board. Please take note that this selected material is current as of December 15, 2017. § 1506-b. Transfer of lands of Valley View Rural Cemetery This document is presented for general guidance and is not a substitute for legal advice and review of any changes to state law. It is also not a comprehensive § 1506-c. Abandoned cemetery maintenance by cemetery corporations. review. If you have questions regarding this material, please contact the As- sociation’s legal counsel or your attorney. § 1507. Trust funds (a) Maintenance and preservation; permanent maintenance fund; NOT FOR PROFIT CORPORATION LAW ARTICLE 15 current maintenance fund (b) Perpetual care of lots § 1501. Declaration of policy (c) Perpetual care fund (d) Perpetual care fund; allocation of income and cost of care and § 1502. Definitions maintenance (a) The term “cemetery corporation” (e) Designation of fiduciary corporation by directors or trustees (b) The term “lot owner” or “owner of a lot” (e-1) Monument maintenance fund (c) The term “cemetery board” (f) Acquisition of property for special purposes and in trust (d) A public mausoleum, crematory or columbarium (g) Trust for the care of burial ground (e) The sale of a lot, plot or part thereof, grave, niche or crypt (h) Vandalism, abandonment and monument repair or removal (f) The term “monuments” (g) The term “interment” § 1507-a. State cemetery board citizens advisory council (h) The term “cremation” (i) The term “cremains” § 1508. Reports by cemeteries (j) The term “alternative container” or “external wrappings” (a) Annual report (k) The term “casket” (b) Additional reports (l) The term “crematory” (c) Cemetery payment for administration (m) The term “holding facility” or “temporary storage facility” (d) Failure to file report (n) The term “cremation permit” (o) The term “cremation authorization” § 1509. Cemetery rules and regulations; charges and lot tax assessments (p) The term “authorizing agent” (a) Rules and regulations (q) The term “pet cremated remains” (b) Charges for services (r) The term “nonsectarian burial society” (c) Cemetery board approval (s) The term “religious burial society” (d) Services not in list of charges (e) Amendment and modification § 1503. Application (f) Lot tax assessment (a) Except as otherwise provided (g) Purchases through office of general services (b) All crematories shall be subject to inspection by the division of cemeteries. § 1510. Cemetery duties (a) Posting of rules, regulations, charges, and prices § 1504. Cemetery board and general administration (b) Surveys and maps of cemetery (a) A cemetery board (c) Record of burials or cremations (b) Director of the division of cemeteries (d) When burial not to be refused (c) Powers and duties of the cemetery board (e) Removals (d) Judicial review (f) Expenses of improving vacant lot (g) Removal or correction of dangerous conditions in cemetery lots § 1505. Special requirements of incorporation (h) Repair or notice as to non-dangerous damage or defacement (a) Certificate of incorporation; additional contents (i) Record of inscriptions to be filed (b) Cemetery board endorsement (j) Grave markers (c) Type of corporation (k) Notice and restoration as to damage and defacement due to (d) Lot owners in unincorporated cemeteries may incorporate vandalism (l) Removal of monument § 1505-a. Additional requirements for incorporation of crematories. (m) Use of construction and demolition debris for burial (a) Approval (n) Interment of pet cremated remains (b) Further information (c) Determination § 1510-a. Repair or removal of monuments (d) Notification § 1510-b. Availability for interment on six-day basis § 1506. Cemetery lands (a) Purchase of land; notice to board and court approval § 1511. Cemetery indebtedness (b) Consent of local authorities (a) Certificates of indebtedness (c) Cemeteries in Kings, Queens, Rockland, Westchester, Nassau, (b) Application of proceeds of sales of lots Suffolk, Putnam and Erie counties (c) Certificates of stock formerly issued (d) Limitation on the acquisition of land by rural cemetery corps (d) Retirement of certificates of stock of certain cemetery corps (e) Limitations on the acquisition of land for cemetery purposes in (e) Purchase, retirement and exchange of stock certain counties (f) Exchange of certificates for shares (f) Conveyance by religious corporations or by trustees (g) Certain conveyances to cemetery corporations authorized (h) Acquisition of property by condemnation

2018 - 2019 MEMBERSHIP DIRECTORY 63 § 1512. Rights of lot owners § 4202. Cremated remains; disposition (a) Lots; indivisible and inalienable § 4203. Cremated remains of a veteran; disposition (b) Interest of deceased lot owner § 4210-a. Unlawful dissection of the body of a human being (c) Purchase for burial of decedent § 4216. Body stealing (d) Right of interment § 4217. Receiving stolen body of a human being (e) More than one person entitled to possession and control § 4218. Opening graves (f) Designation of persons who may be interred § 4219. Arresting or attaching a dead body of a human being (g) Lot owner voting § 4220. Disturbing funerals (h) Plots owned by religious corporations, unincorporated § 4307. Prohibition of sales and purchases of human organs associations, or other entities that provide burial benefits for its members 10 NYCRR PART 13 - EXCERPT FROM STATE SANITARY CODE § 13.1 Transportation of dead human bodies by common carrier § 1513. Sale of burial rights § 13.2 Transportation of dead human bodies by other than common (a) Conveyance of lots carrier (b) Prices for burial rights and instruments of conveyance § 13.3 Disinterments (c) Resale by lot owner (d) Lots held in inalienable form 10 NYCRR PART 77 - EXCERPTS FROM PRACTICE OF FUNERAL DIRECTING § 77.7(a)(4) § 1513-a. Reacquisition of a lot, plot or part thereof by a cemetery § 77.7(a)(5) corporation § 77.7(c) § 77.7(d) § 1514. Misdemeanor; general penalty REAL PROPERTY LAW § 1515. Actions affecting cemetery corporations § 450. Lands used for cemetery purposes not to be sold or mortgaged § 451. Acquisition of lands for cemetery purposes in certain counties § 1516. Sale of monuments REAL PROPERTY TAX LAW § 1517. Crematory operations § 446. Cemeteries (a) Maintenance and privacy (b) Cremation process GENERAL BUSINESS LAW ARTICLE 28-A (c) Identification of deceased human beings § 450. Unlawful acts relating to sales of cemetery property (d) Opening of container holding the remains of the deceased § 450-a. Unauthorized sale of cemetery markers and flag holders (e) Ceremonial casket cremation disclosure § 451. Cemetery to state true location (f) Transferring remains § 452. Unauthorized charges in connection with permits for burials or (g) Commingling human remains erection of monuments (h) Processing of cremains § 453. Moneys paid in connection with agreements for funeral (i) Disposition of cremains merchandise or services in advance of need to be kept on (j) Crematory operation certification deposit pending use or repayment § 454. Sale of monuments and memorials NOT-FOR-PROFIT CORPORATION LAW—OTHER PROVISIONS § 454-A. Unsolicited offers for monuments or memorials

§ 202. General and special powers ESTATES, POWERS AND TRUSTS LAW § 204. Limitation on activities § 1-2.10. Issue § 404. Approvals notices and consents § 4-1.1. Descent and distribution of a decedent’s estate § 508. Income from corporate activities § 11-2.2. Power to invest § 519. Annual report of directors (excerpt) § 11-2.3. Prudent investor act § 519 A Annual reports for certain transactions required § 11-2.3a Judicial control with respect to fiduciary’s power to adjust § 520. Reports of corporation § 521. Liability for failure to disclose required information (excerpt) STATE FINANCE LAW § 553. Appropriation for expenditure or accumulation of endowment § 97-r. State cemetery vandalism restoration, monument repair or fund; rules of construction (excerpt) removal and administration fund § 603. Meetings of members § 605. Notice of meeting of members GENERAL MUNICIPAL LAW § 607. List or record of members at meetings § 160. Acquisition of lands for cemetery purposes § 725. Other provisions affecting indemnification of directors § 161. Title may be acquired by condemnation and officers § 162. Conveyance by unincorporated cemetery association to city, § 726. Insurance for indemnification of directors and officers town or village § 163. Lot owners’ rights § 1401. Private and family cemetery corporations § 164. Abandonment of cemeteries in cities of less than one million (a) Private cemetery corporation § 165. Maintenance and cleanup of abandoned cemeteries (b) Removal of remains from private cemeteries to other cemeteries § 165-a. Voluntary municipal assistance to public cemetery corporations (c) Family cemetery corporations § 166. Cemetery and funeral home combinations (d) Type of corporation (e) Private and family cemetery corporations; prohibitions COUNTY LAW § 222. Cemeteries PUBLIC HEALTH LAW § 3441. Funeral firms; operation by licensed persons TOWN LAW § 3441A. Funeral arrangements; use of flag. § 290. Duties of town board § 4144. Deaths; burial and removal permits; transportation of remains § 291. Burial grounds § 4145. Deaths; burial and removal permits; disposition of remains § 292. Transfer of burial grounds to cemetery corporation § 4146. Deaths; burial permits; interments in certain cemeteries § 292-a. Cemetery and funeral home combinations § 4147. Deaths; confidentiality of records § 293. Exception § 4148. Electronic death registration system § 294. Armed forces’ burial plot § 4200. Cadavers; duty of burial § 295. Removal of remains of deceased members of armed forces § 4201. Disposition of remains; responsibility therefor § 296. Abandonment of cemeteries

64 New York State Association of Cemeteries VILLAGE LAW PART 203 § 15-1500. Acquisition of lands for cemeteries CREMATORIES § 15-1502. Division into lots; conveyance of lots § 203.1 Definitions. § 15-1504. Rules and Regulations § 203.2 Maintenance and privacy. § 15-1506. Assessment of lots § 203.3 Crematory access § 15-1508. Abandonments of cemeteries § 203.4 Identification of deceased human beings § 15-1510. Cemetery and funeral home combinations § 203.5 Opening of container holding the remains of the deceased § 203.6 Opening container or removing or transferring remains RELIGIOUS CORPORATIONS LAW § 203.7 Commingling human remains § 2. Definitions (excerpt) § 203.8 Cleaning of retort § 2-a. Application § 203.9 Final processing § 2-b. Applicability of not-for-profit corporation law § 203.10 Container size § 7. Acquisition of property by religious corporations for cemetery § 203.11 Identity Label purposes; management thereof; restrictions § 203.12 Disposing of cremains § 7-a. Deeds for cemetery purposes; presumption § 203.13 Crematory records § 8. Lot owners’ rights § 8-a. Reacquisition of a lot, plot or part thereof by a cemetery PART 204 § 9. Removal of human remains from one cemetery of a religious CREMATION CERTIFICATION COURSE corporation to another cemetery owned by it § 204.1. Purpose § 204.2. General requirements GENERAL OBLIGATIONS LAW § 204.3. Approved entities § 3-112. Liability of parents and legal guardians having custody of an infant § 204.4. Request for approval of course of study for certain damages caused by such infant § 204.5. Subjects of study for crematory operator certification course § 204.6. Computation of instruction time PENAL LAW § 204.7. Attendance and examinations § 145.22 Cemetery desecration in the second degree § 204.8. Facilities § 145.23 Cemetery desecration in the first degree § 204.9. Examination requirement and record retention § 145.26 Aggravated cemetery desecration in the second degree § 204.10. Change in approved course of study § 145.27 Aggravated cemetery desecration in the first degree § 204.11. Auditing § 80.00 Fine for felony § 204.12. Suspensions and denials of course approval § 60.29 Authorized disposition; cemetery desecration § 204.13. Certificate of completion § 65.10 Conditions of probation and conditional discharge § 204.14. Fees

19 NYCRR New York Cemetery Law Sections PART 200 RULES OF PROCEDURE OF STATE CEMETERY BOARD NOT FOR PROFIT CORPORATION LAW ARTICLE 15 § 200.1 Administration § 200.2 Applications for orders or determinations § 1501. Declaration of policy. § 200.3 Filing of financial reports by cemeteries The people of this state have a vital interest in the establishment, maintenance and § 200.4 CPA financial reports preservation of public burial grounds and the proper operation of the corporations § 200.5 Additional information and reports which own and manage the same. This article is determined an exercise of the § 200.6 Commercial crime insurance coverage police powers of this state to protect the well-being of our citizens, to promote § 200.7 Location of offices the public welfare and to prevent cemeteries from falling into disrepair and § 200.8 Reserved dilapidation and becoming a burden upon the community, and in furtherance of § 200.9 Application for extension of time the public policy of this state that cemeteries shall be conducted on a non-profit § 200.10 Serving of notices by Cemetery Board or Division basis for the mutual benefit of plot owners therein. § 200.11 State Cemetery vandalism restoration, monument repair or removal and administration fund § 1502. Definitions. As used in this article: (a) The term “cemetery corporation” means any corporation formed under a PART 201 general or special law for the disposal or burial of deceased human beings, by CEMETERY OPERATIONS cremation or in a grave, mausoleum, vault, columbarium or other receptacle but § 201.1 Offer of resale of cemetery lots to cemetery corporations does not include a family cemetery corporation or a private cemetery corporation. § 201.2 Sale of lots or graves purchased prior to September 1, 1949 for (b) The term “lot owner” or “owner of a lot” means any person having a lawful purpose of resale title to the use of a niche, crypt, lot, plot or part thereof, in a cemetery, mausoleum § 201.3 Burial in a path or walk or columbarium. § 201.4 Foreign cemetery corporations (c) The term “cemetery board” means the cemetery board in the division of § 201.6 Sale of outer containers cemeteries in the department of state. § 201.7 Posting of sign at cemetery (d) A public mausoleum, crematory or columbarium shall be included § 201.8 Availability for interment on six-day basis within the term “cemetery”. § 201.9 Maintenance of maps and directional signs (e) The sale of a lot, plot or part thereof, grave, niche or crypt shall mean the sale § 201.10 Community or public mausoleums and columbariums of the right of use thereof for burial purposes. § 201.11 Procedure for approval for construction of a mausoleum (f) The term “monuments” means a memorial erected in a cemetery on a lot, plot § 201.12 Holiday burials or part thereof, except private mausoleums. § 201.13 Liquidation of burial societies within an incorporated cemetery (g) The term “interment” means the permanent disposition of human remains by § 201.14 Repair or notice as to nondangerous damage or defacement inurnment, entombment or ground burial. § 201.15 Authorization to inter (h) The term “cremation” means the technical process, using heat and flame, that § 201.16 Cemetery renovation reduces human remains to ashes and other residue. “Cremation” shall include the § 201.17 Lawn crypts processing, and may include the pulverization, of such ashes and other residue. § 201.18 Management services contracts (i) The term “cremains” means ashes and other residue recovered after the § 201.19 Disposition of cremains at pet cemeteries completion of cremation, which may include residue of foreign matter that may § 201.20 Permanent maintenance fund collections and contributions have been cremated with the human remains. (j) The term “alternative container” or “external wrappings” means a nonmetal PART 202 receptacle or enclosure, without ornamentation or a fixed interior lining, which is VOLUNTEER CEMETERY MAINTENANCE designed for the encasement of human remains and which is made of cardboard, § 202.1 Volunteer cemetery maintenance and cleanup programs. pressed wood, composite materials (with or without an outside covering), or pouches of canvas or other material. (k) The term “casket” means a rigid container that is designed for the encasement of human remains and customarily ornamented and lined with fabric.

2018 - 2019 MEMBERSHIP DIRECTORY 65 (l) The term “crematory” means a facility or portion of a building in which the (4) Technical, legal or other services shall be performed in so far as practicable remains of deceased human beings are processed by cremation. by personnel of the departments of state, law and health without additional (m) The term “holding facility” or “temporary storage facility” means an area that compensation but the board may employ and compensate within appropriations (i) is designated for the retention of human remains prior to cremation; available therefor such assistants and employees as may be necessary to carry (ii) complies with all applicable public health laws, out the provisions of this section and may prescribe their powers and duties. (iii) preserves the health and safety of the crematory personnel; and (5) Two members of the board shall constitute a quorum to transact the business (iv) is secure from access by anyone other than authorized persons. The interior of the board at both regular and special meetings. of such facility shall not be visible from any area accessible to the general public. (6) The board shall meet at least once a month, shall keep a record of all its (n) The term “cremation permit” means the burial and removal permit required proceedings and shall determine the rules of its own proceedings. pursuant to section forty-one hundred forty-five of the public health law that is (7) Special meetings may be called by the chairman upon his initiative, and must annotated for disposition of the remains of a deceased human being by cremation. be called by him upon receipt of a written request therefor signed by another (o) The term “cremation authorization” means the crematory form authorizing a member of the board. Written notice of the time and place of such special meeting cremation which is signed by the next of kin or authorizing agent. This crema- shall be delivered to the office of each member of the board. tory form must be a separate document and cannot be a part of another form (8) The board shall have the duty of administering the provisions of this chapter or document. which deal with cemetery corporations other than the cemeteries and cemetery (p) The term “authorizing agent” shall mean the person with the right to control corporations enumerated in section fifteen hundred three and shall have all the the disposition of the decedent pursuant to section forty-two hundred one of powers herein provided and such other powers and duties as may be otherwise the public health law. prescribed by law. (q) The term “pet cremated remains” means ashes and/or other residue recovered (b) Director of the division of cemeteries. The cemetery board shall appoint a after the completion of cremation of any domestic animal that has been adapted director of the division of cemeteries who shall hold his office for a term of six or tamed to live in intimate association with people where such cremation has years. He shall receive an annual salary to be fixed by the board within the appro- occurred at a pet crematorium as defined in section seven hundred fifty-a of the priations available to the board. Subject to the supervision, direction and control general business law. of the board, the director of the division of cemeteries shall be responsible for (r) The term “nonsectarian burial society” means a corporation or unincorpo- the administration of this article and he shall exercise and perform such duties rated association or society having among its activities or its former activities and functions of the board as it may assign or delegate to him from time to time. the provision of burial benefits for its members and not supervised or controlled (c) Powers and duties of the cemetery board. With respect to any cemetery or by a religious corporation. cemetery corporation, the cemetery board shall have the following duties and (s) The term “religious burial society” means a corporation or unincorporated powers: association or society having among its activities or its former activities the (1) To adopt such reasonable rules and regulations as the cemetery board shall provision of burial benefits for its members and supervised or controlled by a deem necessary for the proper administration of this article. religious corporation. (2) To order any cemetery corporation to do such acts as may be necessary to comply with the provisions of this article or any rule or regulation adopted by § 1503. Application. the cemetery board or to refrain from doing any act in violation thereof. (2-a) To (a) Except as otherwise provided in paragraph (b) of this section, paragraph (c) adopt reasonable rules and regulations to exempt those cemetery corporations of section fifteen hundred seven, and paragraph (m) of section fifteen hundred from the provisions of paragraph (h) of section fifteen hundred ten of this chapter ten, this article does not apply to which because of a limited number of paid employees or appropriate resources (1) a religious corporation, are unable to carry out such provisions. (2) a municipal corporation, (2-b) To adopt reasonable rules and regulations to extend the time period man- (3) a cemetery corporation owning a cemetery operated, supervised or controlled dated by the provisions of paragraph (h) of section fifteen hundred ten of this by or in connection with a religious corporation or chapter when necessary because compliance by a cemetery corporation within (4) a cemetery belonging to a religious or a municipal corporation, or operated, such time period is impossible. supervised or controlled by or in connection with a religious corporation unless (3) To enforce its orders by mandamus or injunction in a summary proceeding or any officer, member or employee of any such corporation shall receive or may otherwise. In connection with such action or proceeding, the attorney general be lawfully entitled to receive any pecuniary profit from the operations thereof, is authorized to take proof, issue subpoenas and administer oaths in the manner other than reasonable compensation for services in effecting one or more of the provided in the civil practice law and rules. purposes of such corporation or as proper beneficiaries of its strictly charitable (4) To impose a civil penalty upon a cemetery corporation not exceeding one purposes or unless the organization of any such corporation for any of its avowed thousand dollars, after conducting an adjudicatory hearing pursuant to the provi- purposes be a guise or pretense for directly or indirectly making any other pecuni- sions of the state administrative procedure act, for a violation of or a failure to ary profit for such corporation, or for any of its officers, members or employees, comply with any provisions contained in this article or any regulation, directive and unless any such corporation is not, in good faith, organized or conducted or order of the board, and without the need to maintain a civil action pursuant to exclusively for one or more of its stated purposes. subdivision five of this paragraph. (b) All crematories shall be subject to inspection by the division of cemeteries. (5) To maintain a civil action in the name of the people of the state to recover Upon inspection, the crematory may be asked to produce any and all records for a judgment for a money penalty imposed under the provisions of this article. the operation and maintenance of the crematory. These records may include but (d) Judicial review. Any order or determination of the cemetery board made pursu- not be limited to cremation authorizations, rules and regulations of the crematory, ant to this article shall be subject to review by the supreme court in the manner procedures as set forth in section fifteen hundred seventeen of this article, and provided by article seventy-eight of the civil practice law and rules; provided, the written procedure of the identification of remains. however, that an application for review of such order or determination must be made within one hundred twenty days from the date of the filing of such order § 1504. Cemetery board and general administration. or determination, and provided further that no stay shall be granted pending (a) A cemetery board is hereby created within the division of cemeteries in the the determination of the matter except on notice to the cemetery board and for department of state, subject to the following requirements: a period not exceeding thirty days. Proceedings to review such order shall be (1) The members of such board shall be the secretary of state, the attorney general entitled to a preference. and the commissioner of health, who shall serve without additional compensation. (2) The secretary of state, attorney general and commissioner of health may § 1505. Special requirements of incorporation. each, by official order filed in the office of his respective department and in the (a) Certificate of incorporation; additional contents. In addition to the require- office of the board, designate a deputy or other representative in his department ments of section four hundred two (Certificate of incorporation; contents), the to perform any or all of the duties under this section of the department head certificate of incorporation of a cemetery corporation shall be filed in the office making such designation, as may be provided in such order. Such designation of the clerk of each county in which any part of the cemetery is proposed to be, shall be deemed temporary only and shall not affect the civil service or retire- or is, situated, and shall state: ment rights of any person so designated. Such designees shall serve without (1) each city, village or town, and county, in which any part of the cemetery is or additional compensation. is proposed to be situated; and (3) The secretary of state shall be chairman of such board, provided that in his (2) the time of the annual meeting. absence at any meeting of the board the attorney general or the commissioner (b) Cemetery board endorsement. Every certificate of incorporation of a cemetery of health, in such order, if either or both be present, shall act as chairman. When corporation, except those within the exclusionary provisions of section fifteen designees of such officers, in the absence of all such officers, are present at any hundred three, shall have endorsed thereon or annexed thereto the approval of meeting of the board, the designee of the secretary of state, if present, and in his the cemetery board as required in subdivision (e) of section four hundred four absence one of the other designees present, in the same order of preference as of this chapter. provided for the officer appointing him, shall act as chairman.

66 New York State Association of Cemeteries (c) Type of corporation. A cemetery corporation is a charitable corporation therefor in any of such counties, unless the consent of the board of supervisors under this chapter. or legislative body thereof, or of the city council of the city of New York, in re- (d) Lot owners in unincorporated cemeteries may incorporate. spect to Kings or Queens county, be first obtained. Such consent may be granted (1) Not less than three owners of lots in an unincorporated cemetery may cause a upon such conditions and under such regulations and restrictions as the public notice to be posted in at least six conspicuous places in the city, town or village in health and welfare may require. Notice of application for such consent shall be which such cemetery is located, and to be published once in each week for three published, once a week for six weeks, in the newspapers designated to publish successive weeks in a newspaper, if any, published in such municipality, stating the session laws and in such other newspapers published in the county as such that at a time and place specified, a meeting of the lot owners will be held to board or body may direct, stating the time when the application will be made, determine whether such cemetery shall be incorporated, pursuant to this chapter. a brief description of the lands proposed to be acquired, their location and the (2) The meeting shall be held at a convenient place in the city, town or village area thereof. Any person interested therein may be heard on such presentation. If in which the cemetery is located, not less that twenty-five nor more than thirty such consent is granted the corporation may take and hold the lands designated days after the first posting and publication of the notice of the meeting. At such therein. The consent shall not authorize any one corporation to take or hold more meeting every lot owner shall be entitled to one vote in person or by proxy for than two hundred and fifty acres of land. Nothing contained in this subdivision each lot owned by him. The persons entitled to vote at such meeting shall select shall prevent any religious corporation in existence on April fifteenth, eighteen a chairman and secretary, and determine by ballot whether or not the lot owners hundred fifty-four, in any of said counties from using as heretofore any burial shall incorporate pursuant to this chapter. ground then belonging to it within such county. Such board or body, from time to (3) If a majority of the ballots are in favor of incorporation, the persons entitled to time, may make such regulation as to burials in any cemetery in the county as vote at such meeting shall select three lot owners to incorporate and the provi- the public health may require. sions of this chapter shall be applicable, except that three persons may incorpo- (d) Limitation on the acquisition of land by rural cemetery corporations. It shall rate, and the corporation shall not be required to have more than three directors. not be lawful for any rural cemetery corporation hereafter to acquire or take by Upon such incorporation, the lot owners shall be members of the corporation, deed, devise or otherwise, any land in any county within the state of New York, and it shall be vested with the title to such cemetery and the personal property having a population of between one hundred and seventy-five thousand and two appertaining thereto. If the title to the cemetery has prior to such incorporation hundred thousand, according to the federal census of nineteen hundred, or set vested in the town, pursuant to section two hundred and ninety-one of the town apart any ground for cemetery purposes therein, where there has already been law of section one of title seven of chapter eleven of part one of the revised set apart in any such county, five hundred acres of land for rural cemetery pur- statute, the supervisor of such town shall on request of the directors of such poses, and the consent of the board of supervisors of any such county shall not corporation, execute to it a deed of such cemetery lands releasing all interest be granted where there has already been granted five hundred acres of land, or of the town therein, and thereafter the title shall be vested in the corporation. upwards, within such county, to rural cemetery corporations. But nothing herein contained shall affect any lawful consent or grant hitherto made by the board of § 1505-a. Additional requirements for incorporation of crematories. supervisors of any such county. (a) Approval. A cemetery corporation seeking the approval to operate a crematory (e) Limitations on the acquisition of land for cemetery purposes in certain counties. must submit for approval by the cemetery board the following: (1) It shall not be lawful for any corporation, association or person hereafter to (1) a list of the directors, employees, and certificate holders of the cemetery set aside or use for cemetery purposes any lands in any county within the state corporation; erected on and after January first, eighteen hundred ninety, adjoining a city of the (2) a certified survey of the site and location within the county it will be situated; first class and having a population of between eighty thousand and eighty-five (3) a business plan for the operation of the crematory to include, but not be thousand according to the federal census of nineteen hundred ten; but nothing limited to, number of expected cremations per year, number of cremation units, herein contained shall prevent cemetery corporations formed prior to January manufacture, capital costs, financing, anticipated number of employees, types first, nineteen hundred seventeen, which own in such county a cemetery in of services provided, pricing thereof; which burials have been made prior to such date, from setting apart and using (4) a description of the impact of the proposed crematory on other crematories for burial purposes lands lying contiguous or adjacent to such cemetery which within the county or whether the crematory will have an adverse impact on the lands have been heretofore acquired by a recorded deed of conveyance made surrounding community; to such a cemetery corporation either for burial purposes, or for the purposes (5) plans, designs, and costs of any structures to be erected or retrofitted for of the convenient transaction of its general business, which lands shall have the crematory use; been acquired with the consent of the board of supervisors; nor to prohibit the (6) a description of any approvals or permits required by state or local law. No dedication or use of land within such county for a family cemetery as provided crematory shall be approved until such other approvals or permits have been in subdivision (c) of section fourteen hundred one of this chapter. obtained. Any board approval of a crematory shall be so conditioned. (2) The provisions of this paragraph shall not operate to prevent any such cemetery (b) Further information. Within thirty-five days following receipt of the informa- corporation located in Nassau county from using for burial purposes contiguous tion required by paragraph (a) of this section, the cemetery board or the divi- or adjacent land acquired by it provided that such use shall be consented to by sion of cemeteries may request from the cemetery corporation any additional the Nassau county legislature. information or documentation and technical assistance deemed necessary to (f) Conveyance by religious corporations or by trustees. A cemetery corporation review such information. Such information shall not be deemed complete until may accept a conveyance of real property held by a religious corporation for the requested additional information has been received. If no such request is burial purposes, or by trustees for such purposes if all such trustees living and made, the submission shall be deemed complete on the thirty-fifth day after its residing in this state unite in the conveyance, subject to all trusts, restrictions receipt by the division. and conditions upon the title or use. Lots previously sold and grants for burial (c) Determination. The cemetery board shall approve or deny the proposed purposes shall not be affected by any such conveyance; nor shall any grave, crematory within ninety days of the completed submission. monument or other erection, or any remains, be disturbed or removed without (d) Notification. The cemetery board shall provide written notice of its determina- the consent of the lot owner, or if there be no such owner, without the consent tion to the cemetery corporation. If a negative determination is made, such notice of the heirs of the persons whose remains are buried in such grave. shall state the reasons therefor. Notice shall be made by registered or certified (g) Certain conveyances to cemetery corporations authorized. Upon approval of mail addressed to the corporation at its principal office. the cemetery board first having been obtained, a cemetery corporation which maintains and operates a cemetery may accept a conveyance of title to the fee § 1506. Cemetery lands. of or to burial rights in lands within the confines of said cemetery and it shall (a) Purchase of land; notice to cemetery board. No cemetery corporation, in be lawful for any cemetery or business corporation to make such conveyances. purchasing real property hereafter, shall pay or agree to pay more than the Lots previously sold and grants previously made for burial purposes shall not be fair and reasonable market value thereof. The terms of the purchase, including affected by such conveyance. The cemetery corporation, in consideration of the the price to be paid and the method of payment, shall be subject to notice and conveyance to it of burial rights in lands within the confines of said cemetery, may, approval of the cemetery board. In determining the fair and reasonable market with the approval of the cemetery board, issue participating certificates of the value, the cemetery board may take into consideration the method by which the kind and nature provided for in paragraph three of subdivision (e) of section fifteen purchase price is to be paid. hundred eleven of this article. In making its determination the cemetery board (b) Consent of local authorities. shall consider and may condition its approval on the purposes of this section. (1) No cemetery shall hereafter be located in any city or village without the consent (h) Acquisition of property by condemnation. If the certificate of incorporation or of the local legislative body of such city, or the board of trustees of such village. by-laws of a cemetery corporation do not exclude any person, on equal terms with (2) No cemetery shall hereafter be located in any town, outside of an incorporated other persons, from the privilege of purchasing a lot or of burial in its cemetery, village in Suffolk county, without the consent of the town board of such town. such corporation may, from time to time, acquire by condemnation, exclusively (c) Cemeteries in Kings, Queens, Rockland, Westchester, Nassau, Suffolk, Put- for the purposes of a cemetery, not more than two hundred acres of land in the nam and Erie counties. A cemetery corporation shall not take by deed, devise aggregate, forming one continuous tract, wholly or partly within the county in or otherwise any land in the counties of Kings, Queens, Rockland, Westchester, which its certificate of incorporation is filed or recorded, except as in this section Nassau, Suffolk, Putnam or Erie for cemetery purposes, or set apart any ground otherwise provided as to the counties of Erie, Nassau, Suffolk, Putnam, Kings,

2018 - 2019 MEMBERSHIP DIRECTORY 67 Queens, Rockland and Westchester. A cemetery corporation may acquire by services to be performed for consideration on all or any part of its lands at rates condemnation, exclusively for the purposes of a cemetery, any real property or to be reviewed by the cemetery board. In the event that the cemetery board any interest therein necessary to supply water for the uses of such cemetery, determines that an excessive, unauthorized or improper charge has been made and the right to lay, relay, repair and maintain conduits and water pipes with for such services or that the services have not been properly performed, he or she connections and fixtures, in, through or over the lands of others and the right to may direct the cemetery corporation to pay to the person from whom such charge intercept and divert the flow of waters from the lands of riparian owners, and from was collected a sum equivalent to three times the excess as determined by the persons owning or interested in any waters. But no such cemetery corporation cemetery board, or in the case of work not properly performed, it may direct the shall have power to take or use water from any of the canals of this state, or any cemetery corporation to perform the work properly. Every cemetery corporation canal reservoirs as feeders, or any streams which have been taken by the state that chooses to provide, on an exclusive basis, such annual care services shall for the purpose of supplying the canals with water. A cemetery corporation may include in any contract for the sale of any part of its lands the following notice, acquire, otherwise than by condemnation, real property as aforesaid and ad- in at least ten point bold type: ditional real property, not exceeding in value two hundred thousand dollars, for The (name of cemetery corporation), pursuant to state law, provides annual care the purposes of the convenient transactions of its business, no portion of which services on an exclusive basis. Therefore, the purchaser of the plot or lot being shall be used for the purposes of a cemetery. transferred by this agreement may not contract with any outside party for such (i) Sale or disposition of cemetery lands. annual care services. For purposes of this paragraph, the term “annual care” (1) No cemetery corporation may sell or dispose of the fee of all or any part of its shall mean the maintenance of a lot, plot or part thereof, and may include care lands dedicated to cemetery use, unless it shall prove to the satisfaction of the of lawns, trees, shrubs, monuments and markers within the plot. The provisions supreme court in the district where any portion of the cemetery lands is located of this paragraph shall not be construed to prohibit a lot owner from placing, or or the cemetery board, that either: arranging to place, floral or similar arrangements on such cemetery lots or plots. (A) all bodies have been removed from each and every part of the cemetery, (m) Prohibition of stand-alone mausoleum and columbarium. No application for that all the lots in the entire cemetery have been reconveyed to the corporation the construction of a mausoleum or columbarium to be located in any city, town and are not used for burial purposes, and that it has no debts and liabilities, or or village shall be approved by the cemetery board when such mausoleum or (B) the land to be sold or disposed of is not used or is not physically adaptable columbarium shall be the only form of interment offered by a cemetery corpo- for burial purposes and that the sale or disposition will benefit the cemetery ration, unless a management contract has been entered into with an existing corporation and the owners of plots and graves in the cemetery, and cemetery corporation regulated under this article, that will provide operational (C) the sale or disposition is not to a funeral entity as defined in paragraph (c) of management of the mausoleum or columbarium, and the owner of the mausoleum section fifteen hundred six-a of this article. or columbarium has reserved interment space and secured interment services in (2) If the sale or disposition is made pursuant to subparagraph (A) of subdivision a cemetery regulated under this article, in order to assure continued perpetual one of this paragraph, the cemetery shall satisfy the court or the cemetery board care of the remains contained in the mausoleum or columbarium should such that it is in the public interest to dispose of such cemetery land in the manner mausoleum or columbarium become abandoned or shoes to cease operations. proposed; that the subject land is not suitable for cemetery purposes or is no longer needed by the community for such cemetery uses or purposes; and that § 1506-a. Cemetery corporations; restrictions. the subject land is being sold for its current market value. (a) No cemetery corporation shall, directly or indirectly: (3) If the sale or disposition of the land is made pursuant to subparagraph (B) of (1) sell, or have, enter into or perform a lease of any of its real property to a funeral subdivision one of this paragraph, the court or cemetery board shall order that entity, or use any of its property for location of a funeral entity; the consideration received by the cemetery corporation, less the necessary (2) commingle its funds with a funeral entity; expenses incurred, shall be deposited into the permanent maintenance fund (3) direct or carry on its business or affairs with a funeral entity; established by the cemetery corporation pursuant to paragraph (a) of section (4) authorize control of its business or affairs by a funeral entity; fifteen hundred seven of this article. (5) engage in any sale or cross-marketing of goods or services with a funeral (4) Notice of any application hereunder shall be given in addition to the cemetery entity; board, to the holders of certificates of indebtedness and land shares of the (6) have or enter into or perform a management or service contract for cemetery cemetery corporation, to any person having informed the cemetery board by operations with a funeral entity; or petition or notice of interest in the proceeding and to any person interested in (7) have, enter into or perform a management contract with any entity other than the proceeding pursuant to section five hundred eleven of this chapter (Petition a not-for-profit cemetery corporation; provided, however, that a not-for-profit for leave of court). cemetery corporation may enter into or perform a management contract with a (j) Conveyance by cemetery corporation to city or village. A cemetery corporation private cemetery corporation for the operational management of a mausoleum or may convey and transfer its real property held for burial purposes, together with columbarium by such private cemetery corporation provided such contract shall its other assets, to a city having a population of less than one million inhabitants in have first been authorized by the board of the not-for-profit cemetery corporation. which such real property is located, or to a village, provided such real property is (b) Only the provisions of subdivisions one and two of paragraph (a) of this sec- located within such village or wholly within three miles of the boundaries thereof, tion shall apply to cemetery corporations with thirty acres or less of real property or to a town, in which such real property is located, if all the directors and trustees dedicated to cemetery purposes, and only to the extent the sale or lease is of of such cemetery corporation living and residing in the state of New York unite real property dedicated to cemetery purposes, and such cemeteries shall not in the conveyance and transfer. Such conveyance and transfer shall be subject engage in the sale of funeral home goods or services, except if such goods and to all agreements as to lots sold and all trusts, restrictions and conditions upon services are otherwise permitted to be sold by cemeteries, nor shall a majority the title or use of such real property and assets. Lots previously sold and grants of the members of the board of directors or trustees of such cemeteries be made previously made for burial purposes shall not be affected by such conveyance, up of the representatives of a funeral entity. nor shall any grave, monument or other erection be disturbed or removed except (c) For the purposes of this section, “funeral entity” means a person, partner- in accordance with law. No such conveyance shall be effective unless and until ship, corporation, limited liability company or other form of business organization the legislative body of such city, town or village shall by ordinance or resolution providing funeral home services, or owning, controlling, conducting or affiliated accept the same subject to the conditions and restrictions hereinabove imposed, with a funeral home, any subsidiary thereof or an officer, director or stockholder which ordinance or resolution said legislative body is hereby authorized and having a ten per centum or greater proprietary, beneficial, equitable or credit empowered to adopt by a majority vote of such body. Upon such conveyance and interest in a funeral home. transfer such property shall be and become a municipal cemetery of such city, town or village and such property and assets so conveyed and transferred shall § 1506-b. Transfer of lands of Valley View Rural Cemetery. be administered as any other municipal cemetery of such city, town or village Notwithstanding any other provision of law to the contrary, the board of trustees and the said cemetery corporation shall be dissolved by the recording of such of the Valley View Rural Cemetery Association in the town of Dover Plains, New conveyance and transfer. York, may by resolution of such board, sell, lease or transfer any portion of the (k) Streets or highways not to be laid out through certain cemetery lands. So long lands of Valley View Rural Cemetery to the parish of St. Charles Borromeo in the as the lands of a rural cemetery corporation organized under the act entitled “An town of Dover Plains, New York, for cemetery purposes for the adjoining and act authorizing the incorporation of rural cemetery associations,” constituting contiguous cemetery of the parish of St. Charles Borromeo. chapter one hundred thirty-three of the laws of eighteen hundred forty-seven, and the acts amendatory thereof, shall remain dedicated to the purpose of § 1506-c. Abandoned cemetery maintenance by cemetery corporations. a cemetery, no street, road, avenue or public thoroughfare shall be laid out (a) Upon application and approval by the cemetery board, a cemetery corpora- through such cemetery, or any part of the lands held by such association for the tion may assume management and maintenance of an abandoned cemetery. purposes aforesaid, without the consent of the trustees of such association and For the purposes of this section, abandoned cemetery means a cemetery which the cemetery board. was previously owned by a cemetery corporation organized pursuant to this (l) Exclusive right of cemetery corporation to provide annual care services. Not- chapter or existing by virtue of the membership corporation law, for which there withstanding any provision of this article to the contrary, it shall be the right of no longer exists any corporate board or body to maintain it, and for which there each cemetery corporation, at its option, to exclusively provide all annual care

68 New York State Association of Cemeteries is no sufficient trust fund or endowment to provide ordinary and necessary care clearly demonstrate that it lacks sufficient future revenue to make repayment, and maintenance. Provided, however, that in no event shall the cemetery board any such allowance from the permanent maintenance fund shall be in the form approve the assumption of the management and maintenance of an abandoned of a loan, and the court shall determine the method for repayment of such a loan cemetery under this section if the abandoned cemetery was affiliated with any by the cemetery to the fund. religious denomination or tradition or if the majority of the persons whose bodies (3) The current maintenance fund shall be used and applied for the sole purpose were interred in such cemetery were affiliated with any religious denomination of ordinary and necessary expenses of the care and maintenance of the cemetery. or tradition unless the cemetery assuming the management and maintenance When all burial rights in the cemetery have been conveyed, the fund remaining of such abandoned cemetery follows the customs and practices of the same on deposit or to the credit of the current maintenance fund shall be transferred religious denomination or tradition. into the permanent maintenance fund. (b) A cemetery corporation assuming management and maintenance of an (4) The percentage of the proceeds of sales required to be deposited in the per- abandoned cemetery shall make application for funds pursuant to paragraph (h) manent maintenance fund or current maintenance fund by a particular cemetery of section fifteen hundred seven of this article and section ninety-seven-r of the corporation may be increased or diminished by order of the supreme court in a state finance law for maintenance of abandoned cemeteries. Within sixty days district where any portion of the cemetery is located. Such application may be of submission of a completed application, the cemetery board shall approve or made by the cemetery board on notice to the corporation or by the corporation deny such application. on notice to the cemetery board. (c) Monies disbursed under such assumption shall be used exclusively for the (b) Perpetual care of lots. purpose of the management and maintenance of an abandoned cemetery such (1) Upon the application of a prospective purchaser of any lot, plot or part thereof as the ordinary and necessary care of a cemetery, including the removal of grass and upon payment of the purchase price and the amount fixed as a reasonable and weeds, the refilling of graves, and the preservation, care, and fencing of a charge for the perpetual care of any lot, plot or part thereof, every cemetery cemetery, and also including the care of crypts, niches, grave sites, monuments, corporation shall include with the deed of conveyance an agreement perpetually and memorials paid for by means of the general fund or special fund or the income to care for such lot, plot, or part thereof, to the extent that the income derived by applied from the permanent maintenance fund, perpetual care fund, monument the corporation from such amount will permit. maintenance fund, general fund, or a special fund of the abandoned cemetery. (2) Such corporation also, upon the application of an owner or of the executor or (d) Any residual funds disbursed to a cemetery corporation after the maintenance administrator of a deceased owner of any lot and upon the payment of the amount of an abandoned cemetery has been performed must be returned to the cemetery fixed as a reasonable charge for the perpetual care of such lot, shall, and upon board for redeposit into the state cemetery vandalism restoration, monument the application of any other person and the payment of such amount, may enter repair or removal and administration fund established by section ninety-seven-r into a like agreement with him. Such agreement shall be executed and may be of the state finance law. recorded in the same manner as a deed. (e) Within ninety days of its receipt of disbursements, the cemetery corporation (3) Any corporation organized under or subject to the provisions of this section shall make a report to the cemetery board setting forth details of the maintenance may enter into an agreement in writing with any executor or executors, trustee and clean-up undertaken and the amount of funds, if any, to be redeposited into or trustees, under a last will and testament to whom there has heretofore been, the fund. If the maintenance and clean-up have not been completed, or necessary or may hereafter be, bequeathed a sum for the perpetual care of any lot, plot or equipment has not been purchased, the reasons therefor shall be set forth, and part thereof in any such cemetery or with any administrator or administrators the anticipated date for a subsequent, final report shall be disclosed. with the will annexed under any such will perpetually to care for such lot, plot or part thereof under the provisions of the terms of such last will and testament, and § 1507. Trust funds. subject in all cases to the approval of the surrogate’s court having jurisdiction over (a) Maintenance and preservation; permanent maintenance fund; current main- such trust estate. Such approval may be evidenced by the written endorsement tenance fund. Subject to rules and regulations of the cemetery board: of the surrogate on a duplicate original of such agreement filed in the surrogate’s (1) Every cemetery corporation shall maintain and preserve the cemetery, includ- court. In case the surrogate shall approve such agreement any such executor, ing all lots, plots and parts thereof. For the sole purpose of such maintenance trustee or administrator with the will annexed thereupon shall pay over to the and preservation, every cemetery corporation shall establish and maintain (A) a treasurer of such perpetual care fund of such cemetery corporation any moneys permanent maintenance fund, and (B) a current maintenance fund. At the time remaining or being in his hands belonging to such trust, and upon making such of making the sale of a lot, plot or part thereof, the cemetery corporation shall payment and accounting therefore to the surrogate’s court may be discharged deposit not less than ten per centum of the gross proceeds of the sale into the from said trust as such executor, trustee or administrator with the will annexed. permanent maintenance fund. An additional fifteen per centum of the gross pro- (c) Perpetual care fund. ceeds of the sale shall be deposited in the current maintenance fund. In addition (1) Every cemetery corporation and every religious corporation having charge to the foregoing, at the time the cemetery corporation receives payment for the and control of a cemetery which heretofore has been or which hereafter may be performance of an interment or inurnment, the cemetery corporation shall collect used for burials, shall keep separate and apart from its other funds, all moneys and deposit into the permanent maintenance fund the sum of thirty-five dollars. and property received by it, whether by contract, in trust or otherwise, for the (2) The permanent maintenance fund is hereby declared to be and shall be held perpetual care and maintenance of any lot, plot or part thereof in its cemetery, by the corporation as a trust fund, for the purpose of maintaining and preserv- and all such moneys or property so received by any such corporation are hereby ing the cemetery, including all lots, crypts, niches, plots, and parts thereof. The declared to be, and shall be held by the corporation as trust funds. Any moneys principal of such fund shall be invested in such securities as are permitted for and property so received, unless otherwise provided in the instrument under the investment of trust funds by section 11-2.3 of the estates, powers and trusts which such moneys or property were received, shall be kept in a separate fund law. The income in the form of interest and ordinary dividends therefrom shall be to be known as the perpetual care fund. used solely for the maintenance and preservation of the cemetery grounds. In (2) The principal of such funds, whether kept in the perpetual care fund or oth- addition, the governing board of the corporation may appropriate for expenditure erwise, and unless already so invested when received, shall be invested within solely for the maintenance and preservation of the cemetery grounds a portion a reasonable time after receipt thereof, and kept invested, in such securities as of the net appreciation, in the fair market value of the principal of the trust, as are permitted for the investment of trust funds by sections 11-2.2 and 11-2.3 of is prudent under the standard established by article five-A of this chapter, the the estates, powers and trusts law. The income arising therefrom shall be used prudent management of institutional funds act. In the event that a cemetery solely for the perpetual care and maintenance of the lot or plots or parts thereof corporation seeks to appropriate any percentage of its net appreciation in its for which such income has been provided. In addition, the governing board of the permanent maintenance fund in accordance with this subparagraph, the cemetery corporation may appropriate for expenditure solely for the perpetual care and corporation shall provide notice of such proposed appropriation by certified mail maintenance of the lot or plots or parts thereof for which such income has been to the cemetery board not less than sixty days in advance of such proposed ap- provided, a portion of the net appreciation in the fair market value of the principal propriation and shall disclose such appropriation as part of and in addition to their of the trust as is prudent under the standard established by article five-A of this annual reporting requirements as defined in section fifteen hundred eight of this chapter, the prudent management of institutional funds act. In the event that a article, setting forth the amount of funds to be appropriated for such expenditure cemetery corporation seeks to appropriate any percentage of its net appreciation and its effect on the permanent maintenance fund. Such proposed appropriation in its perpetual care fund in accordance with this subparagraph, the cemetery shall become effective sixty days after receipt of such notice, unless the cem- corporation shall provide notice of such appropriation to the cemetery board etery board within such sixty-day period notifies the cemetery corporation that not less than sixty days in advance of such proposed appropriation and shall the board objects to the proposed appropriation. Notwithstanding the foregoing disclose such appropriation as part of and in addition to their annual reporting provisions of this subparagraph, all principal of the permanent maintenance fund requirements as defined in section fifteen hundred eight of this article setting shall remain inviolate, except that, upon application to the supreme court in a forth the amount of funds appropriated for such expenditure and its effect on district where a portion of the cemetery grounds is located, the court may make the perpetual care funds. Such proposed appropriation shall become effective an order permitting the principal or a part thereof to be used for the purpose sixty days after receipt of such notice, unless the cemetery board within such of current maintenance and preservation of the cemetery or otherwise. Such sixty day period notifies the cemetery corporation that the board objects to the application may be made by the cemetery board on notice to the corporation or proposed appropriation. by the corporation on notice to the cemetery board. Unless the cemetery can

2018 - 2019 MEMBERSHIP DIRECTORY 69 (3) The corporation may, for the purpose of investing and reinvesting such funds, (3) The fund shall be financed by a charge levied at the time of each interment at add the same to any similar trust fund or funds and apportion shares or interest a rate established by each cemetery creating such a fund, subject to cemetery to each trust fund, showing upon its records at all times every share or interest. board approval pursuant to section fifteen hundred nine of this article. Such a (4) The corporation may accept in trust for the perpetual care of a lot, plot or part charge shall be levied in addition to the approved rates for interment. The fund thereof in its cemetery, property not made eligible for the investment of trust funds may also accept gifts, donations and bequests. under the foregoing provisions of this subdivision and may retain such property (4) Each cemetery creating such a fund shall promulgate rules and regulations in the form in which received, separate and apart from the perpetual care fund, to administer the fund, subject to cemetery board approval pursuant to section if directed so to do by the instrument under which such property is received, so fifteen hundred nine of this article. Such rules shall include the conditions under long as such property remains in the form in which it was received; but when- which the income from such fund may be properly expended. ever such property is sold or otherwise disposed of, the proceeds of such sale (5) The cemetery corporation shall keep accurate accounts of all moneys for the or other disposition shall be invested in the manner heretofore provided in this fund, separate and apart from its other funds. subdivision for the investment of trust funds. The exchange of stock or evidences (f) Acquisition of property for special purposes and in trust. of indebtedness issued by a corporation for stock or evidences of indebtedness (1) A cemetery corporation may acquire, otherwise than by condemnation, real of the same corporation, or for stock, evidences of indebtedness, warrants or or personal property, absolutely or in trust, in perpetuity or otherwise, and shall script received as a result of merger, consolidation or reorganization of such use the same or the income therefrom in pursuance of the terms of the instrument corporation, or the receipt of additional stock or evidences of indebtedness of by which it was acquired, for the following purposes only: such corporation, as a distribution by such corporation, shall not be deemed to be (i) The improvement or embellishment, but not the enlargement, of its cemetery; a disposition of the property originally received in trust, and such exchanged or (ii) The construction, preservation or replacement of any building, structure, additional property may be retained in place and stead of the property originally fence, wall, or walk therein; received, and under the same conditions. The corporation shall keep accurate (iii) The erection, renewal or preservation of any tomb, monument, stone, fence, accounts of all funds for the perpetual care and maintenance of cemetery lots, wall, railing or other erection or structure on or around its cemetery or any lot plots or parts thereof, separate and apart from its other funds. A copy of the record or plot therein; pertaining to each such perpetual care fund shall be at all times available at the (iv) The planting or cultivation of trees, grass, shrubs, flowers or plants in or about office of the corporation during usual business hours, for inspection and copy its cemetery or any lot or plot therein; by any owner of an endowed lot or his representative. (v) The construction, operation, maintenance, repair and replacement of a crema- (d) Perpetual care fund; allocation of income and cost of care and maintenance. tory or columbarium or both in its cemetery; On or before the fifteenth day of March in each calendar year the officers of (vi) The care, keeping in order and embellishment of any lot, plot or part thereof or every cemetery corporation shall fix and determine that portion of the income on the structures thereon, in its cemetery, as prescribed in the instrument transferring the investment of the principal of the perpetual care fund during the calendar or such property to the cemetery corporation, or by the person or persons from time fiscal year immediately preceding, to be apportioned to each separate lot or part to time having possession, care and control of such lot, plot or part thereof, as the thereof for which a perpetual care agreement has been made. The cost during case may be. (2) All moneys and property received by a cemetery corporation in such previous calendar or fiscal year of the care of each lot or part thereof shall trust under this subdivision, unless otherwise provided in the instrument under be allocated and charged against the income so apportioned to it. Any excess which such moneys or property were received and unless already so invested of the income so apportioned over and above the allocated cost of the care when received, shall be invested within a reasonable time after the receipt and maintenance of such lot or part thereof shall be credited to such lot or part thereof, and kept invested in such securities as are permitted for the investment thereof, to be used in any future years to make up the deficiency if the income of trust funds by sections 11-2.2 and 11-2.3 of the estates, powers and trusts law. apportioned to such lot or part thereof should, in any year since September first, The corporation may, for the purpose of investing and reinvesting such funds, nineteen hundred forty-nine, or in any future year, fall, or have fallen, below the add the same to any similar trust fund or funds and apportion shares or interests cost of care thereof. to each trust fund, showing upon its records at all times every share or interest. (e) Designation of fiduciary corporation by directors or trustees of cemetery The cemetery corporation shall maintain a record for each such trust fund. Such corporation to act as custodians of funds. Notwithstanding the provisions of record shall be at all times available at the office of the corporation during usual any other law, the directors or trustees of cemetery corporations are hereby business hours, for inspection and copy by any owner of an endowed lot or his authorized to designate a bank or trust company to act as custodian and trustee representative. of any or all of the respective funds of such cemetery corporation received by (g) Trust for the care of burial ground. A cemetery corporation, incorporated it for the perpetual care of lots in the cemetery thereof pursuant to paragraph under or by a general or special law, may receive tangible property, securities (b), of this section, the permanent maintenance of such cemetery pursuant to or funds in trust, and hold and invest the same and apply the principal or income paragraph (a) of this section, and for special purposes pursuant to paragraph (f) thereof, in accordance with the terms of the trust, for the purpose of repairing, of this section. Such corporate trustee shall be designated by a resolution duly maintaining, improving or embellishing a burial ground, not constituting a part of adopted by the board of directors or trustees and approved by a justice of the the cemetery of such cemetery corporation, and located outside of a city of more supreme court of the judicial district in which the cemetery of said corporation than one million inhabitants and within ten miles of the cemetery of the corporation is located or the cemetery board; and the directors or trustees of such cemetery accepting such trust. The directors of such corporation, or a majority of them and corporation may, with the approval of the justice of the supreme court, revoke the treasurer, shall annually within sixty days after the close of each calendar such trust, and either take over such trust fund or name another trustee to handle or fiscal year, make, sign and shall file at the office of the corporation a detailed the same, but if not so revoked, such trust shall be perpetual. Any bank or trust accounting and report of such trust funds held under this subdivision and the use company accepting any such cemetery fund shall keep the same separate from made of such funds or of the income thereof for the preceding calendar or fiscal all other funds, except that it may, irrespective of any provision contained in this year, which shall include among other things, properly itemized, the securities article invest the same in a legal common trust fund or in shares of a mutual in which the same is then invested, and any purchases, sales or other changes trust investment company organized under the banking law, and shall pay over made therein during the period covered by such report. Such accounting and the net income to the directors or trustees of the cemetery corporation by whom report shall be at all times available at the office of the corporation, during usual it shall be expended and applied to the purpose for which such trust fund was business hours, for inspection and copy by any lot owner or any contributor to paid to the cemetery corporations and accounted for in accordance with such such trust fund. paragraphs (a), (b) and (f) of this section. (h) Vandalism, abandonment and monument repair or removal. (e-1) Monument maintenance fund. (1) Cemeteries incorporated under this article shall contribute to a fund created (1) A cemetery corporation may, subject to the approval of the cemetery board, pursuant to section ninety-seven-r of the state finance law for the maintenance of establish and maintain a monument maintenance fund. Such a fund is hereby abandoned cemeteries, including the construction of cemetery fences, placement declared to be and shall be held by the cemetery corporation as a trust fund, of cemetery lights and replacement of cemetery doors and locks, for the restora- for the purpose of providing notice if such monuments are damaged or defaced tion of property damaged by acts of vandalism, and for the repair or removal of by an act of vandalism and for the restoration of such monuments. Two or more monuments or other markers not owned by the cemetery corporation that have cemetery corporations may establish a joint monument maintenance fund. fallen into disrepair or dilapidation so as to create a dangerous condition. Such (2) The principal of the fund shall be invested in securities permitted for the invest- fund shall be administered by a board of trustees comprised of the secretary of ment of trust funds by sections 11-2.2 and 11-2.3 of the estates, powers and trusts state, the attorney general and the commissioner of health, or their designees, law. The principal of such fund shall remain inviolate, except that upon applica- who shall serve without additional compensation. tion to the cemetery board, which may make an order permitting the principal or (2) The fund shall be financed by contributions by the cemetery corporations of a part thereof to be used for the purpose of restoring monuments damaged or not more than five dollars ($5.00) per interment or cremation in a manner to be defaced by an act of vandalism. The income arising from such investment shall determined by the New York state cemetery board. No contributions shall be be used solely for the costs and expenses resulting from an act of vandalism collected upon the interment of the cremains of a deceased person where a against monuments in such cemetery. contribution was collected upon cremations.

70 New York State Association of Cemeteries (3) The moneys of the fund shall be expended equally for the maintenance of term of two years, provided, however, that the first appointments by the comp- abandoned cemeteries previously owned by a corporation incorporated pursuant troller and commissioner of taxation and finance shall serve for a term of one to this chapter or the membership corporations law and the repair of cemetery year. Vacancies occurring other than by expiration of term shall be filled in the vandalism damage and the repair or removal of monuments or other markers same manner as the original appointments for the balance of the unexpired term. not owned by the cemetery corporation, provided, however, that the cemetery Persons designated or appointed to the advisory council shall have demonstrated board may determine that circumstances necessitate an unequal distribution a long-standing interest, knowledge and experience in the care and preservation due to specific needs and may provide for such distribution. For purposes of this of gravesites. One member shall be elected chairman of the advisory council by section, the maintenance of abandoned cemeteries may include the construction a majority vote of the members of such council. of cemetery fences, placement of cemetery lights and replacement of cemetery (c) The members of the advisory council shall receive no compensation for their doors and locks. services but shall be reimbursed for travel expenses incurred in the performance (4) Authorization for payments by the fund for maintenance of an abandoned of their duties. cemetery shall be made by the secretary of state only upon approval by the (d) The advisory council shall meet at least quarterly at the call of the chairman. cemetery board of an application by a municipality or other solvent not-for-profit (e) The advisory council may request and shall receive from any department, cemetery corporation for fair and reasonable expenses required to be made by division, board, bureau, commission, agency, public authority of the state or any the municipality or other solvent not-for-profit cemetery corporation for mainte- political subdivision thereof such assistance and data as will enable it properly nance of an abandoned cemetery; provided, however, that the cemetery board to carry out its activities hereunder and effectuate the purposes set forth herein shall not approve any such application unless the municipality or other solvent not-for-profit cemetery corporation acknowledges that the responsibility for § 1508. Reports by cemeteries. restoration and future care, preservation, and maintenance of such cemetery (a) Annual report. Each cemetery corporation shall, on or before the fifteenth day has been assumed by the municipality or other solvent not-for-profit cemetery of March after the end of its calendar year, or if on a fiscal year the seventy-fifth corporation. For the purposes of this paragraph, such cemetery shall always be day after the close of such year, file with the cemetery board deemed an abandoned cemetery. (1) a statement as to the condition of the permanent maintenance trust fund and (5) Authorization for payments by the fund for the repair of vandalism damage a schedule of the assets of such fund. shall be made by the secretary of state only on approval by the New York state (2) a statement as to the condition of the perpetual care fund and a schedule of cemetery board which shall determine: the assets of such fund. (i) that an act of vandalism to the extent described by the cemetery corporation (3) a statement as to the condition of the moneys and properties received by the did take place; cemetery corporation in trust under the provisions of subdivisions (f) and (g) of (ii) that either a written report of the vandalism was filed with the local police or section fifteen hundred seven of this article. sheriff’s department, or, that the cemetery, upon consent of the division, made a (4) a statement of the gross proceeds of the sale of plots, lots and parts thereof, determination not to file the report because the publicity generated by filing the graves, niches and crypts showing the disposition of such proceeds and report would have adverse consequences for the cemetery; (5) a statement of changes in the number and amount of certificates of indebted- (iii) that the cost of repairs is fair and reasonable; and ness in accordance with the provisions of paragraph three of subdivision (a) of (iv) that the cemetery corporation has been unable to obtain funds from the lot section fifteen hundred eleven of this article. owner, his spouse, devisees or descendants within a reasonable period of time nor (6) a statement as to the condition of the monument maintenance fund, if any, are there adequate funds in the cemetery corporations monument maintenance and a schedule of the assets of such fund. fund, if such a fund has been established by the cemetery. (b) Additional reports. The cemetery board may address to any cemetery corpo- (6) Authorization for payments by the fund for the repair or removal of monuments rations or its officers or any person any inquiry in relation to the transactions or or other markers not owned by the cemetery corporation shall be made by the conditions of the cemetery corporation or any matter connected therewith, and secretary of state only on approval by the New York state cemetery board on may require that a reply be verified. Failure to submit such reply within the time application by the cemetery corporation showing: designated by the cemetery board shall subject the corporation, officer or person (i) that the monuments or markers are so badly out of repair or dilapidated as to so addressed to the penalties provided in subdivision (d) hereof. create a dangerous condition; (c) Cemetery payment for administration. To defray the expenses of examination (ii) that the cost of remedying the condition is fair and reasonable; and administration, each cemetery corporation shall not later than March fifteenth (iii) that the cemetery corporation has given not less than sixty days notice to the in each calendar year, pay to the cemetery board the sum of three dollars per last known owner to repair or remove the monument or other marker and the said interment and cremation in excess of fifteen interments or cremations for the owner has failed to do so within the time prescribed in said notice. preceding calendar year. No contribution shall be collected upon the interment (7) The New York state cemetery board shall promulgate rules defining standards of the cremains of a deceased person where a contribution was collected upon of maintenance, as well as what type of vandalism or out of repair or dilapidated cremation. monuments or other markers shall qualify for payment of repair or removal by (d) Failure to file report. Any cemetery corporation or individual failing to file any the fund and the method and amount of payment of contributions described in report or any schedule of rules, regulations and charges required by this article subparagraph two of this paragraph upon the recommendation of the state cem- shall forfeit to the people of the state the sum of one hundred dollars for each etery board citizens advisory council created by section fifteen hundred seven-a day that each such report shall be delayed or withheld, except that the cemetery of this article (State cemetery board citizens advisory council). board may extend the time for filing any such report and may waive payment of (8) Nothing contained in this paragraph is to be construed as giving a cemetery any penalty or part thereof provided herein. corporation an “insurable interest” in monuments or other embellishments on a plot, lot or part thereof, nor is it meant to imply that the cemetery corporation § 1509. Cemetery rules and regulations; charges and lot tax assessments. has any responsibility for repairing vandalism damage not covered by this fund, (a) Rules and regulations. The directors of a cemetery corporation shall make nor for repairing or removing out of repair or dilapidated monuments or other reasonable rules and regulations for the use, care, management and protection of markers not owned by the cemetery corporation, nor shall it constitute the doing the property of the corporation and of all lots, plots and parts thereof; for regulat- of an insurance business. ing the dividing marks between the lots, plots and parts thereof; for prohibiting or regulating the erection of structures upon such lots, plots or parts thereof; for § 1507-a. State cemetery board citizens advisory council. preventing unsightly monuments, effigies and structures within the cemetery (a) There is hereby created a state cemetery board citizens advisory council, grounds, and for the removal thereof; for regulating the introduction and care of to study, investigate, monitor and make recommendations with respect to the plants, trees and shrubs within such grounds; for the prevention of the burial in maintenance and operation of the state cemetery vandalism restoration, monu- a lot, plot or part thereof, of a body not entitled to burial therein; for regulating ment repair or removal and administration fund. Such advisory council shall study or preventing disinterments; for regulating the conduct of persons while within and investigate incidents of cemetery abandonment, vandalism and desecration, the cemetery grounds; for excluding improper persons and preventing improper monitor the administration of such fund and recommend changes to improve the assemblages therein. The directors may prescribe penalties for the violation of management of and expenditures from the state cemetery vandalism restoration, any such rule or regulation, not exceeding twenty-five dollars for each violation, monument repair or removal and administration fund. which shall be recoverable by the corporation in a civil action. (b) The advisory council shall be composed of a member designated by the (b) Charges for services. The directors of a cemetery corporation shall fix and secretary of state, a member designated by the attorney general, a member make reasonable charges for any acts and services ordered by the owner and designated by the commissioner of health, a member designated by the comptrol- rendered by the corporation in connection with the use, care, including perpetual, ler and a member designated by the commissioner of taxation and finance. The annual and special care, management and protection of lots, plots and parts appointees to the advisory council shall not be employees of the department of thereof. In determining said charges the directors shall consider the propriety and state, department of law, department of health, department of audit and control the fair and reasonable cost and expense of rendering the services or performing or department of taxation and finance. Each of the members shall serve for a the work for which such charges are made.

2018 - 2019 MEMBERSHIP DIRECTORY 71 (c) Cemetery board approval. etery corporation holding, including unrestricted funds, cash and investments (1) A cemetery corporation’s rules, regulations and original charges shall not totaling less than four hundred thousand dollars, if the board does not object to become effective unless and until approved by the cemetery board as herein- the proposed charges within sixty days following: after provided. (i) the date on which the application shall have been deemed to be complete or (2) The directors of any cemetery corporation, organized on or before August (ii) the date on which the requested information necessary to complete the ap- thirty-first, nineteen hundred forty-nine, shall file in the office of the cemetery plication shall have been received, whichever is later. If the board objects to the board the name and address of the corporation together with its rules, regulations proposed charges, it shall notify the directors in writing with the reasons therefor, and charges, and a statement showing the basis upon which they were made, such notice to be mailed by registered or certified mail to the corporation at its within ninety days after the time this section as hereby amended takes effect. principal office, not less than three business days before the end of such sixty The directors of any cemetery corporation organized on or after September day period. If the board approves such amendment of or addition to the charges, first, nineteen hundred forty-nine, shall file in the office of the cemetery board it shall do so by order. the name and address of the corporation together with its rules, regulations and C. An application setting forth the proposed amendment of, or addition to, the charges, and a statement showing the basis on which they were made, within charges of a cemetery corporation shall be deemed to be approved for any cem- ninety days after the date of the filing of the certificate of incorporation in the etery corporation holding, including unrestricted funds, cash and investments department of state. totaling more than four hundred thousand dollars, if the board does not object (3) Within six months after the date of such filing, the cemetery board shall make to the proposed charges within ninety days following: and file in its office an order approving, disapproving or amending such rules, (i) the date on which the application shall have been deemed to be complete or regulations and original charges in whole or part. Such rules, regulations and (ii) the date on which the requested information necessary to complete the ap- charges, if approved with or without amendment, shall become effective as plication shall have been received, whichever is later. If the board objects to the approved upon the filing of such order by the cemetery board in its office. The proposed charges, it shall notify the directors in writing with the reasons therefor, cemetery board shall notify the directors of the action taken by it and its reasons such notice to be mailed by registered or certified mail to the corporation at its therefor by registered mail addressed to the corporation at its principal office. In principal office, not less than three business days before the end of such ninety making its determination as to the schedule of charges the cemetery board shall day period. If the board approves such amendment of or addition to the charges, consider the propriety and the fair and reasonable cost and expense of render- it shall do so by order. ing the services or performing the work for which such charges are made. In D. A cemetery may apply to the cemetery board for an increase in any or all of its passing upon the rules and regulations, the cemetery board shall consider the approved charges by submitting a schedule to the cemetery board showing its interests of the members of the corporation and the public interest in the proper currently approved charges and the proposed charges after applying the employ- maintenance and operation of burial grounds. ment cost index to said charges as it appears in the United States Department of (4) The rules, regulations and charges of any cemetery corporation existing on Labor, Bureau of Labor Statistics, Series ECU10001A, not seasonally adjusted, total or before August thirty-first, nineteen hundred forty-nine, shall remain in effect compensation, civilian, twelve month percent change for all workers schedule or until the cemetery board files in its office an order pursuant to the provisions of any subsequent schedule that may be adopted by the United States Department subdivision three hereof. A cemetery corporation organized on or after September of Labor, Bureau of Labor Statistics, as a replacement for the aforementioned first, nineteen hundred forty-nine, may enforce the rules, regulations and charges schedule. Any application by a cemetery under this subparagraph will prohibit filed by it in the office of the cemetery board until the cemetery board files in its application under subparagraph two of this paragraph for one year from the ef- office an order pursuant to the provisions of subdivision three hereof. fective date of the approved increase under this subparagraph. An application (d) Services not in list of charges. In the event that a cemetery corporation setting forth the proposed changes in charges shall be deemed to be approved provides any services not included in the list of charges, and for which a charge if the board does not object to the proposed charges within sixty-days following cannot reasonably be fixed in advance, the charges made therefor shall be re- the date on which the application is submitted by a cemetery. If the board objects viewable by the cemetery board. In the event that the cemetery board determines to the proposed charges, it shall notify the directors in writing with the reasons that an excessive, unauthorized or improper charge has been made for such therefore, such notice to be mailed to the corporation at its principal office, not services or that the services have not been properly performed, it may direct the less than three business days before the end of such sixty day period. If the cemetery corporation to pay to the person from whom such charge was collected board approves such amendment of or addition to the charges, it shall do so by a sum equivalent to three times the amount of the excess as determined by the order. The cemetery board shall not approve application by a cemetery under this cemetery board, or in the case of work not properly performed, it may direct the subparagraph if (i) the proposed percentage increases exceed the employment cemetery corporation to perform the work properly. cost index percentages as provided in this subparagraph; (e) Amendment and modification. (ii) there have been invasions of the permanent maintenance fund by the cemetery (1) The rules and regulations of a cemetery corporation may be amended or added that have not been repaid or are not currently being repaid; to by the corporation by filing such proposed amendments or additions in the of- (iii) the cemetery is currently not in compliance with any court order or any fice of the cemetery board but no such amendment or addition shall be effective cemetery board order that is not under judicial review under paragraph (d) unless and until an order approving such amendments or additions is made by the of section 1504; (iv) the cemetery has not filed in a timely manner its annual cemetery board and filed in its office in the same manner as that applicable to the reports with the division of cemeteries as required under section 1508 (Reports original filing of the rules, regulations and charges of the cemetery corporation. by cemeteries); (v) all assessments as required under paragraph (c) of section (2) The charges of a cemetery corporation may be amended or added to by the 1508 (Reports by cemeteries) and vandalism fund payments as required under corporation by filing an application containing such proposed amendment or subparagraph two of paragraph (h) of section 1507 (Trust funds) have not been addition in the office of the division of cemeteries and shall be processed in paid. (f) Lot tax assessment. accordance with subparagraph three of this paragraph. The cemetery board (1) If the funds of a cemetery corporation applicable to the improvement and care shall consider the propriety and the fair and reasonable costs and expense of of its cemetery, or applicable to the construction of a receiving vault therein for rendering the services or performing the work for which such charges are made. the common use of lot owners, be insufficient for such purposes, the directors The effective rules, regulations or charges of a cemetery corporation may be of the corporation, not oftener than once in any year and for such purposes only, amended, modified or vacated by the cemetery board at any time. The cemetery may, upon the prior approval of the cemetery board, which shall determine the board shall notify the directors of the action taken by it and its reasons therefor necessity and propriety thereof, levy a tax on some basis to be determined by by registered or certified mail addressed to the corporation at its principal office. the directors of such corporation, but no such tax shall exceed two dollars on In amending, modifying or vacating any rule, regulation or charge, the cemetery any one lot, except that with the written consent of two-thirds of the lot owners board shall be guided by the standards set forth in subparagraph three of para- or by the vote of a majority of the lot owners present at an annual meeting, or at graph (c) of this section. a special meeting duly called for such purpose, such tax may be for an amount (3) Any application setting forth the proposed amendment of, or addition to, the which shall not exceed a total of five dollars per annum per lot, and the tax on charges of a cemetery corporation as provided for by subparagraph two of this any one lot shall not exceed five dollars per annum but the taxes may be levied paragraph shall be processed in accordance either with clauses A, B and C of upon each lot in the first instance for a sum sufficient for the improvement and this subparagraph or in accordance with clause D of this subdivision. care of the lot, but no greater sum than five dollars shall be collected in any one A. Within thirty-five days following receipt of the application, the board or the year. The whole tax levied may be collected in sums of five dollars in successive division may request from the cemetery corporation any additional information years in the manner herein provided. or documentation deemed necessary to complete such application, and such (2) Notice of such tax shall be served on the lot owners or where two or more application shall not be complete for the purposes of compliance with this sub- persons are owners of the same lot, on one of them, either personally, or by paragraph until the requested information has been received. If no such request leaving it at his residence, with a person of mature age and discretion, or by is made, the application shall be deemed to be complete on the thirty-fifth day mail, if he resides in a city, town or village where the office of the corporation after its receipt by the division. is not located, or in case the residence or whereabouts of the owner cannot be B. An application setting forth the proposed amendment of, or addition to, the ascertained, by publication once a week for four successive weeks in a newspa- charges of a cemetery corporation shall be deemed to be approved for any cem- per published in the town where such cemetery is located, or if no newspaper is

72 New York State Association of Cemeteries published in such town then in some newspaper published in the county where instance in which the corporation fails to make available a copy of the prices of such cemetery is located. lots, plots, or parts thereof, to a person who request such copy, the corporation (3) If such tax remain unpaid for more than thirty days after the service of such shall be subject to a penalty of twenty-five dollars which may be recovered in a notice, the president and secretary of the corporation may issue a warrant to the civil action by the cemetery board. The cemetery board may waive the payment treasurer of the corporation, requiring him to collect such tax in the same manner of the penalty or any part thereof. as school collectors are required to collect school taxes; and such treasurer shall (b) Surveys and maps of cemetery. (1) Every cemetery corporation, from time to have the same power and be subject to the same liabilities in executing such time, as land in its cemetery may be required for burial purposes, shall survey warrant as a collector of school taxes has or is subject to by law in executing a and subdivide such lands and make and file in the office of the corporation a warrant for the collection of school taxes. map thereof, open to public inspection, delineating the lots or plots, avenues, (4) If the taxes so levied remain unpaid for five years after the levying of such paths, alleys and walks and their respective designations; a true copy thereof tax the amount thereof with interest shall be a lien on the unused portion of the shall upon its written request, be filed with the cemetery board. Any unsold lots, lot which is subject to such tax, and no portion of the lot so taxed shall be used plots or parts thereof, in which there are no remains, by order of the directors, by the owner thereof for burial purposes, while any such tax remains unpaid. may be resurveyed and altered in shape or size, and properly designated on such (5) If at the expiration of five years from the date of the service of the first notice map. (2) Every cemetery corporation shall provide reasonable access to every of assessment as herein provided, any such assessment or the interest thereon lot, plot and grave. This provision shall not be applicable where on September shall remain unpaid, the corporation may sell the unused portion of such lot first, nineteen hundred forty-nine such access cannot be provided without the at public auction upon the cemetery grounds, in the following manner: If the disinterment of a body or bodies. A cemetery corporation shall not permit or person owning such lot resides within the state, a written notice, under the seal allow a body to be interred hereafter in a path, alley, avenue or walk shown on of such cemetery corporation, if it have a seal, and the hand of the president or the cemetery maps or actually in existence. Nothing herein contained, however, secretary thereof, stating the amount of such tax or taxes unpaid and that such shall prevent a cemetery corporation in special cases from enlarging a lot by unused portion of such lot will be sold at a time therein to be specified, not less selling to the owner thereof the access space next to such lot, and permitting than twenty days from the date of the service of such notice, shall be personally interments therein, provided reasonable access to such lot and to adjoining lots served upon such owner; if such owner is not a resident of the state, or if the is not thereby eliminated, and provided the approval of the cemetery board shall place of his residence cannot with due diligence be ascertained, or if, for any have first been obtained. other reason satisfactory to the court, personal service cannot with due diligence (c) Record of burials or cremations. A record shall be kept of every burial in the be made upon such owner, such cemetery corporation, or any of its officers, may cemetery of a cemetery corporation, showing the date of burial, the name, age, present a duly verified petition stating the facts to the county court of the county and place of birth of the person buried, when these particulars can be conve- in which such cemetery lands are situated, or to the supreme court, and such niently obtained, and the lot, plot, or part thereof, in which such burial was made. court may upon satisfactory proof, by its order, direct the service of such notice A copy of such record, duly certified by the secretary of such corporation, shall in the manner provided by the civil practice law and rules for the substituted be furnished on demand and payment of such fees therefor as are allowed the service of a summons. The president or secretary of such corporation, or any county clerk for certified copies of records. Notwithstanding any other provi- suitable and proper person appointed by it or by the court, upon filing proof of sion of this section, all cemetery corporations which conduct cremations shall publication and service of such notice as provided by section three hundred maintain permanent records of the name of the deceased human being, the fourteen of the surrogate’s court procedure act may make such sale, and such funeral home from which the remains were received, the receipt of delivery of sale may be adjourned from time to time for the accommodation of the parties or the deceased human remains, the authorizing agent for the cremation, and the for other proper reasons. Previous notice of such sale shall be posted at the main manner of disposition of the cremains. Such records may be reviewed by the entrance of the cemetery. Prior to such sale such corporation shall cause such division of cemeteries at any time. lot to be resurveyed and replotted showing the part thereof not used for burial (d) When burial not to be refused. No cemetery corporation shall refuse or deny purposes and only such unused portion shall be sold. The cemetery corporation the right of burial and the privileges incidental thereto in any lot, plot or part may at any such sale purchase any such lots or parts of lots. The surplus remain- thereof to those otherwise lawfully entitled to be buried therein, for any reason ing after paying all assessments, interest, cost and charges shall be set aside by except for the non-payment of interment charges and the purchase price of the lot, the corporation, as a fund for the care and improvement of the portion of such lot plot or part thereof, in accordance with the terms of the contract of purchase or that has been used for burial purposes. In case the proceeds of such sale shall except as provided in subdivision (f) of section fifteen hundred nine of this article. amount to more than thirty dollars the person making it shall make his report, (e) Removals. A body interred in a lot in a cemetery owned or operated by a under oath, to the court, of the proceedings and shall state the amount for which corporation incorporated by or under a general or special law may be removed such lot was sold and that it was sold to the highest responsible bidder, together therefrom, with the consent of the corporation, and the written consent of the with the names of the purchasers, and the court may and in a proper case shall, owners of the lot, and of the surviving wife, husband, children, if of full age, and by order, confirm the sale; in all other cases the person making such sale shall parents of the deceased. If the consent of any such person or of the corporation file in the office of the county clerk of the county in which the cemetery lands can not be obtained, permission by the county court of the county, or by the are situated a like report duly verified; on the filing of such order of confirmation Supreme Court in the district, where the cemetery is situated, shall be sufficient. or such report, as the case may be, the ownership of the unoccupied portion of Notice of application for such permission must be given, at least eight days prior such lot shall vest in the purchaser thereof. thereto, personally, or, at least sixteen days prior thereto, by mail, to the corpora- (6) The directors of any such corporation may make a contract with a lot owner tion or to the persons not consenting, and to every other person or corporation which shall provide for the payment by him of an agreed gross sum in lieu of on whom service of notice may be required by the court. further taxes and assessments and that upon the payment of such gross sum (f) Expenses of improving vacant lot. Whenever a person having a lot in a cemetery the lot of such owner shall be thereafter exempt from taxes and assessments. shall vacate the same by a removal of all the bodies therefrom, and leave such (g) Purchases through office of general services. Notwithstanding the provisions lot in an unsightly condition for one month, the corporation may grade, cut, fill or of any general, special or local law, any officer or agent of a cemetery corporation otherwise change the surface thereof, without reducing the area of the lot. The subject to the provisions of this article authorized to make purchases of com- expense, not exceeding ten dollars, shall be chargeable to the lot. If the owners modities and services may make such purchases through the office of general of such lot, within six months after such expense has been incurred, shall not services subject to such rules as may be established from time to time pursuant to repay such expense, the corporation may sell the lot at public auction upon the section one hundred sixty-three of the state finance law; provided that any such cemetery grounds, previous notice of such sale having been posted at the main purchase shall exceed five hundred dollars and that the cemetery corporation entrance of the cemetery, and mailed to the owners of such lot at their last-known for which such officer or agent acts shall accept sole responsibility for any pay- post office address, at least ten days prior to the day of sale, and shall pay the ment due the vendor. All purchases shall be subject to audit and inspection by surplus, if any, on demand to the owners of such lot. the cemetery corporation for which made. Two or more cemetery corporations (g) Removal or correction of dangerous conditions in cemetery lots. Any plant may join in making purchases pursuant to this section and, for the purposes of life, fencing or embellishment or structure other than a mausoleum, monument or this section, such groups shall be deemed a cemetery corporation. mound, in a lot, plot or part thereof which becomes so worn, neglected, broken or deteriorated that its continued existence is a danger to persons or property § 1510. Cemetery duties. within the cemetery grounds may be removed, repaired or corrected by the (a) Posting and distribution of rules, regulations, charges and prices. The rules, cemetery corporation at its own cost and expense, provided it first gives not less regulations, charges, and prices of lots, plots or parts thereof shall be suitably than fifteen days notice by registered or certified mail to the last known owner at printed and shall be conspicuously posted by the corporation in each of its of- his last known address to repair or remove such object and the said owner shall fices. A printed copy of prices of lots, plots or parts thereof shall be made avail- fail to repair or remove the object within the time provided in said notice. In the able upon request by any person for up to the actual price of the printing of the event of such removal, correction or repair by the cemetery corporation it shall, copy. For each day in which the corporation fails to post the rules, regulations, within twenty days thereafter, notify the lot owner, by registered or certified mail charges and prices the corporation shall be subject to a penalty of twenty-five addressed to him at his last known address, of the action taken by the cemetery dollars which may be recovered in a civil action by the cemetery board. For each corporation. Nothing herein contained shall be construed to affect, supersede or

2018 - 2019 MEMBERSHIP DIRECTORY 73 impair any contract, rule or regulation duly approved by the cemetery board, or or religious corporation having charge and control of a cemetery which hereto- right or obligation of the cemetery corporation, nor shall it be construed as placing fore has been or which hereafter may be used for burials, shall use construction any legal duty or obligation to exercise any right authorized by this subdivision. and demolition debris, as that term is defined in 6 NYCRR 360-1.2, for the purpose (h) Repair or notice as to non-dangerous damage or defacement. Except as of burying human remains. otherwise provided by rule or regulation of the cemetery board pursuant to sub- (n) Interment of pet cremated remains. The interment of pet cremated remains paragraph two-a of paragraph (c) of section fifteen hundred four of this article, in a cemetery corporation shall be available to a lot owner only in those circum- in the event a lot, plot or part thereof is substantially damaged or defaced which stances where the interment is incidental to the burial of human remains and does not present a dangerous condition to persons or property, or in the event where authorization has been provided in a written statement from the cemetery a mausoleum, monument or mound in a lot, plot or part thereof is substantially corporation. The cemetery corporation shall provide a list of approved charges damaged or defaced, and the correction of such condition is not subject to the for the interment of such remains. All payments received for interment of such provisions of paragraph (g) of this section or section fifteen hundred ten-a of remains shall be deposited in the cemetery corporation’s permanent maintenance this article, the cemetery corporation within thirty days of the discovery of this fund. Pet cremated remains must be disposed of by placing them in a grave, crypt, condition may at its own cost and expense repair the damage or defacement, or or niche. Nothing in this section shall obligate a cemetery corporation to allow if it determines not to do so, the corporation shall within such thirty day period interment of such cremated pet remains where prior approval at the time of sale notify the owner, his or her distributee or the person filing an affidavit with such or in advance of need has not been received. The provisions of this section shall corporation pursuant to the provisions of paragraph (e) of section fifteen hun- not apply to an incorporated or unincorporated cemetery operated, supervised dred twelve of this article of such condition at the last address of such owner, or controlled by a religious corporation or a lot, plot or part thereof whose record distributee or person appearing on the books and records of the corporation. owner is an incorporated or unincorporated religious association or society. The notice shall be sent by first class mail and a certificate of mailing shall be obtained. Nothing herein contained shall be construed as establishing any right § 1510-a. Repair or removal of monuments. of damages not otherwise provided by law, rule or contract in any person against (a) Cemetery corporations may repair or remove any monuments or other mark- the cemetery corporation for failure to repair any condition described or give ers not owned by the cemetery corporation that have fallen into disrepair or notice thereof as provided for in this paragraph. dilapidation so as to create a dangerous condition, provided that the cemetery (i) Record of inscriptions to be filed. Whenever, under any general or special corporation has given not less than sixty days’ notice by registered or certified law, any cemetery is abandoned or is taken for a public use, the town board of mail to the last known owner at that person’s last known address to repair or the town or the governing body of the city in which such cemetery is located, remove the monument or other marker and the said owner has failed to do so shall cause to be made, at the time of the removal of the bodies interred therein, within the time provided in said notice. an exact copy of all inscriptions on each headstone, monument, slab or marker (b) In the event that the last known owner cannot be found, the notice may be erected on each lot or plot in such cemetery and shall cause the same to be duly given by publishing the same once each week for three consecutive weeks in a certified and shall file one copy thereof in the office of the town or city clerk of newspaper published or circulated in the county in which the cemetery is located. the town or city in which such cemetery was located and one copy in the office Such notice shall be addressed to the last known owner and to all persons having of the state historian and chief of the division of history in the department of or claiming any interest in or to the burial lot on which the monument or other education at Albany. In addition to such inscriptions, such certificate shall state marker is located. The notice shall date from the date of mailing such notice by the name and location of the cemetery so abandoned or taken for a public use, registered or certified mail, or the date of the third publication in the newspaper. the cemetery in which each such body was so interred and the disposition of (c) Any monument or other marker that is removed as provided for in this sec- each such headstone, monument, slab or marker. tion shall be replaced with a flush bronze or granite marker suitably inscribed if (j) Grave markers. No cemetery corporation, which provides for the burial of replacement is appropriate for identification purposes. persons of the Jewish faith, shall promulgate any rule or regulation prohibiting (d) Nothing contained herein shall be construed as establishing any right of dam- the use of cement beds as a means of demarcating a specific grave area. Such ages not otherwise provided by law, rule or contract in any person against the cemetery corporations shall provide this service to all persons of the Jewish faith cemetery corporation for failure to repair or remedy any condition described or requesting this method of marking a grave when such grave area is provided give notice thereof as provided for in this section. through the agency of a membership or religious corporation or unincorporated association or society which provides burial benefits for the members. Subject § 1510-b. Availability for interment on six-day basis. to the rules and regulations promulgated by the cemetery board, such cemetery Every cemetery corporation shall be available for interments at least six days per corporations shall establish the schedule of charges to be assessed for installa- week, excluding legal holidays, as set forth in the cemetery’s regulations or in tion and maintenance of cement beds. The schedule of charges shall be filed with accordance with its practices. Any cemetery which maintains and designates a and approved by the cemetery board. Such regulation may require the payment burial section for persons of a particular religious belief must remain available for of the cost of perpetual care as a condition to such installation and maintenance. grave openings and interments Sunday through Friday or other six-day period in The charges assessed shall be paid by the person requesting the service. The accordance with the religious and/or ethnic traditions of the persons interred in provisions of this paragraph shall only be applicable within the counties contained said religious section. Nothing in this section shall require a cemetery to provide within the first, second, tenth and eleventh judicial districts as such districts are grave openings and/or interments if they are otherwise unable to do so as to arranged pursuant to section one hundred forty of the judiciary law. direct consequence of severe weather conditions or other similar conditions. (k) Notice and restoration as to damage and defacement due to vandalism. In the event a monument is damaged or defaced by an act of vandalism, the cemetery § 1511. Cemetery indebtedness. corporation shall, within thirty days of the discovery of such damage, notify the (a) Certificates of indebtedness. (1) If a cemetery corporation be indebted for owner, his distributee or the person filing an affidavit with such corporation pursu- lands purchased for cemetery purposes, or for services rendered or materials ant to the provisions of paragraph one of subdivision (e) of section fifteen hundred furnished in connection with the necessary and proper preservation or improve- twelve of this article of such damage in the manner provided in subdivision (h) of ment of its cemetery or for moneys borrowed exclusively for payment of such this section. The cost and expense of such notice may be provided from the fund services or materials, the directors, by the concurring vote of a majority of their where such fund exists. If a fund has been established, the cemetery corporation whole number with the consent of the creditor to whom such indebtedness is shall restore the monument with moneys from such fund. If such a fund has not owing, may issue certificates under the corporate seal, signed by the president been established or where such fund is inadequate to restore the monument, and secretary, for such amount, payable at the times and at the rate of interest the cemetery corporation may restore such monument at its own cost and ex- agreed upon but not to exceed six per centum per annum; provided, however, that pense. Nothing herein contained shall be construed as establishing any right of there be first obtained from the cemetery board an order approving the issuance damages not otherwise provided by law, rule or contract in any person against of such certificates. In the case of certificates of indebtedness issued for moneys the cemetery corporation for failure to restore any monument if no monument borrowed exclusively for payment for services rendered or materials furnished maintenance fund exists or if such fund is inadequate to restore such monument. in connection with the necessary and proper preservation or improvement of its (l) Removal of monument. No person or organization shall remove a monument cemetery the consent of the creditor to whom such indebtedness is owing shall without authorization in the form of a court order from a court of competent not be required. (2) Such approval shall be given by the cemetery board only jurisdiction, or without the written authorization of the owner of a burial plot, or if it determines that the amount of the certificates proposed to be issued does the lineal descendants of the deceased, if such owner or lineal descendants are not exceed the fair and reasonable value of the services rendered or materials known, and without obtaining written approval from a duly incorporated cemetery furnished or the purchase price of real property as fixed in accordance with association, which association shall keep a record of all such written approvals. subdivision (b) of this section. No certificate issued shall be valid or enforceable The provisions of this section shall not prohibit the removal, in accordance with unless there has first been issued by the cemetery board an order of approval as rules and regulations promulgated by the secretary of state, of a monument for herein provided. No certificate shall be for less than one hundred dollars. The the purpose of repair, nonpayment or adding inscriptions as authorized by a certificate shall be transferable by delivery, unless therein otherwise provided. cemetery association or as permitted in this article. A violation of any provision (3) The directors shall keep an account of the number and amount of such cer- of this paragraph shall be punishable by a fine not to exceed five hundred dollars. tificates, the persons to whom issued, the date of maturity, the rate of interest (m) Use of construction and demolition debris for burial. No cemetery corporation and the purpose for which the same were issued. Each cemetery corporation

74 New York State Association of Cemeteries shall file with the cemetery board a verified statement setting forth all changes in however, the exchange of such stock for certificates of indebtedness shall be such account during the previous calendar or fiscal year. (4) The directors shall authorized at a duly called meeting of such association by the affirmative vote set aside from the proceeds of sales of lots, plots and parts thereof such sums to of at least two-thirds of the stock issued and outstanding and of at least two- pay such certificates at maturity as they deem necessary. Until the certificates thirds of all votes cast at such meeting in favor of such exchange. Any holder of are paid the holders thereof shall be entitled at all meetings of the corporation, to such stock not voting in favor of the exchange of such stock for certificates of one vote for each one hundred dollars of indebtedness remaining unpaid, except indebtedness may at any time prior to the vote upon such exchange, or if notice that those certificates of indebtedness issued for moneys borrowed exclusively of the meeting to vote upon such exchange was not mailed to him at least twenty for payment of services or materials shall have no voting power. The certificates days prior to the taking of such vote, then within twenty days after the mailing shall not be a lien upon any lot, plot or part thereof belonging to a lot owner. of such notice, object to such exchange and demand payment for his stock and (b) Application of proceeds of sales of lots. (1) At least one-half of the proceeds thereupon such stockholder or the corporation shall have the right, subject to the of sales of lots or the use thereof remaining after the deductions for the portion same conditions and provisions contained in section six hundred twenty-three thereof required to be deposited in the permanent maintenance fund and cur- of the business corporation law, to have such stock appraised and paid for as rent maintenance fund together with the expenses of sale shall be applied by a provided in such section. Such objection and demand must be in writing and cemetery corporation to the payment of the purchase price of the real property filed with the corporation. The provisions of this section relating to certificates acquired by it. The remainder of such proceeds shall be applied by the corporation of indebtedness and the rights of the holders thereof shall apply to certificates of to preserving, improving and embellishing the cemetery grounds and the avenues indebtedness issued as provided in this subdivision. The stocks so retired shall and roads leading thereto, and to defraying its expenses and discharging its li- not be reissued by such association and it shall have no right thereafter to issue abilities. After the payment of such purchase price, and the expense of surveying any certificates of stock. and laying out the cemetery, all the proceeds of such sales shall be applied to (e) Purchase, retirement and exchange of stock. the improvement, preservation and embellishment of the cemetery and to such (1) A cemetery corporation which has issued certificates of stock, pursuant to expenses and liabilities. (2) Where a corporation has agreed with a person from chapter one hundred seven of the laws of eighteen hundred seventy-nine, or whom any such lands were purchased to pay there for a specified share not ex- chapter two hundred sixty-seven of the laws of eighteen hundred ninety-four, ceeding one-half of the proceeds of sales of lots therein or the use thereof, such may purchase such certificates of stock with its surplus or reserve funds, and corporation may continue to make payments as so agreed, provided however that hold such certificates for the benefit of its surplus or reserve funds, but such there be first deducted from said proceeds of sales the amount required to be certificates of stock so purchased may not thereafter be sold or reissued. deposited in the permanent maintenance fund and current maintenance fund as (2) A cemetery corporation which has issued certificates of stock may also effect aforesaid together with the expenses of sale. The balance of such proceeds shall the retirement of such stock as follows: The board of directors of such corporation continue to be applied by the corporation to the preservation, improvement and shall adopt by vote of a majority of the entire number of such directors a plan embellishment of the cemetery, and the expenses and liabilities of the corpora- for such retirement which shall include the fixing of a price which the corporation. Where the corporation has heretofore agreed to pay a specified share of tion will pay for all shares of stock then outstanding, which price shall, in the the proceeds as aforesaid in payment of the purchase price of land, the prices opinion of such directors, represent the fair value of such stock. The said plan of lots or the use thereof in force when such purchase was made, shall not be shall be submitted to a duly called meeting of the members of such corporation changed, while the purchase price remains unpaid, without the written consent and, if approved by the affirmative vote of at least two-thirds of all votes cast of a majority in interest of the persons from whom the lands were purchased at such meeting, including the affirmative vote of the holders of record of at or their legal representatives. (3) A corporation which has heretofore issued least two-thirds of all shares of stock issued and then outstanding exclusive certificates of land shares which entitle the owner to a specified share in the of any shares of stock held by the corporation, shall become binding upon all proceeds of the sale of lots, may purchase such certificates with its surplus or stockholders, and they shall proceed to transfer and surrender to the corporation reserve funds and hold such certificates for the benefit of its surplus or reserve their certificates of stock and to receive payment therefor in accordance with funds, but such certificates may not thereafter be sold or reissued. the terms of such plan. Any holder of shares of such stock not voting in favor of (c) Certificates of stock formerly issued. If a cemetery corporation, incorporated such plan may at any time prior to the vote approving such plan, or if notice of under a law repealed by the membership corporations law, prior to September the meeting to vote upon such plan was not mailed to him at least twenty days first, eighteen hundred ninety-five, converted its outstanding indebtedness or prior to the taking of such vote, then within twenty days after the mailing of such certificates of indebtedness into certificates of stock, in pursuance of law, no notice, but in any event within ten days after the taking of such vote, by written interest shall accrue to the holders of such stock, but they shall receive annu- notice filed with such corporation, object to such plan and demand appraisal of ally or semi-annually a dividend thereon for their proportional part of the entire his shares. Thereupon, such stockholder or the corporation shall have the right, surplus or net receipts of the corporation over and above current expenses; or if subject to the same conditions and provisions contained in section six hundred the proportion of the net receipts or surplus which stockholders shall be entitled twenty-three of the business corporation law, to have such stock appraised and to receive shall have been fixed by agreement at the time of issuing such stock, paid for as provided in such section. such stockholders shall be entitled to receive dividends in accordance with such (3) A cemetery corporation which has issued certificates of stock may also effect agreement. Such certificates of stock shall be transferable only on the books of the exchange of such stock as follows: The board of directors of such corpora- the corporation on the surrender of the certificate, unless otherwise provided tion shall adopt by a vote of a majority of the entire number of such directors a on the face thereof, and on every such surrender a new certificate of stock shall plan for the exchange of all shares of stock then outstanding for a like number be issued to the person to whom the same has been transferred; and the holders of participating certificates. Such participating certificates shall entitle the own- of such stock shall be entitled, in person or by proxy, to one vote for every share ers to a specified share not exceeding, collectively, one-half of the proceeds of thereof, at each meeting of the corporation. A register of the stock issued by the sales of lots therein or the use thereof after first deducting from such proceeds corporation shall be kept by its directors showing the date of issue, the number of sale the amount required to be deposited in the permanent maintenance fund of shares, the par value thereof, the name of each person to whom issued, the and current maintenance fund as provided in and pursuant to subdivision (a) of number of the certificates therefor; and all transfers of such stock shall be noted section fifteen hundred seven of this article, together with the expenses of sale. and entered in such register, and the certificates surrendered shall be deemed Such plan shall then be submitted to the cemetery board for its approval. In canceled by the issue of a new certificate, and the surrendered certificate shall making its determination the cemetery board shall consider and may condition be destroyed. Any director may become the holder or transferee of such stock for its approval on the purposes of this section. Thereafter, if the cemetery board his own individual use or benefit. No such stock shall be a lien on the lot of any approves such plan, or in the event the cemetery board conditioned its approval individual lot owner within the cemetery limits; and no other or greater liability of and the conditions imposed have been accepted by a vote of a majority of the the corporation issuing such stock shall be created or deemed to exist than may entire board of directors of the corporation, such plan shall be submitted to a be necessary to enforce the faithful application of the surplus or net receipts of duly called meeting of the members of such corporation, and, if approved by the the corporation to and among the holders of the stock in the manner hereinbefore affirmative vote of at least two-thirds of all votes cast at such meeting, including specified. A cemetery which has heretofore issued such certificates of stock is the affirmative vote of the holders of record of at least ninety per centum of all a membership corporation and not a stock corporation. shares of stock issued and then outstanding exclusive of any shares of stock held (d) Retirement of certificates of stock of certain cemetery corporations. If a cem- by the corporation, shall become binding upon all stockholders. The stockholders etery association, incorporated under a law repealed by chapter five hundred shall then proceed to transfer and surrender to the corporation their shares of fifty-nine of the laws of eighteen hundred ninety-five has changed certificates stock and to receive in exchange therefor participating certificates in accordance of indebtedness into certificates of stock, pursuant to chapter one hundred with the terms of such plan. Any holder of shares of such stock not voting in favor seven of the laws of eighteen hundred seventy-nine, and such stock remains of such plan may at any time prior to the vote approving such plan, or if notice of unimpaired, such association may retire such stock and issue in exchange the meeting to vote upon such plan was not mailed to him at least twenty days therefor certificates of indebtedness representing the par value of such stock, prior to the taking of such vote, then within twenty days after the mailing of such such certificates of indebtedness to bear interest at a rate not exceeding six per notice, but in any event within ten days after the taking of such vote, by written centum per annum from the date of the last preceding dividend payment; provided, notice filed with such corporation, object to such plan and demand appraisal of

75 2018 - 2019 MEMBERSHIP DIRECTORY 75 his shares. Thereupon, such stockholder or the corporation shall have the right, chargeable to the decedent’s estate, if any. (D) This section shall not permit a burial subject to the same conditions and provisions contained in section six hundred in any ground or place contrary to or in violation of any precept, rule, regulation twenty-three of the business corporation law, to have such stock appraised and or usage of any church or religious society, association or corporation restricting paid for as provided in such section. Each such participating certificate issued burial therein. This subdivision shall not limit any existing right of burial under in exchange for a share of stock shall entitle the holder thereof to one vote for other provisions of law, nor shall it limit or curtail the right of alienation, under the each certificate at all meetings of the corporation. The prices of lots or the use rules of the cemetery corporation wherein such lot is situated, by the owner of a thereof at the time when such exchange is made shall not be changed, while such lot before the death of the person for whose remains the right of burial is provided participating certificates remain outstanding, without the written consent of a herein, and there shall be no right of burial in any lot sold by its owner, before majority in interest of the holders thereof except as now or hereafter authorized by the death of the person for whose remains the right of burial is provided herein. law. The shares of stock so exchanged shall not be reissued by such corporation (e) More than one person entitled to possession and control. (1) At any time when and it shall have no right thereafter to issue any shares of stock. more than one person is entitled to the possession, care and control of such lot, (f) Exchange of certificates for shares. The directors of a cemetery corporation, any of the persons so entitled thereto may file with the corporation an affidavit which has issued certificates for shares, from time to time by resolution, may fix setting forth the names and places of residence of all the persons entitled to the the value of each of such shares and authorize the acceptance by the corporation possession, care and control of such lot, and the corporation shall be entitled to of such certificates at the value so fixed in payment for land. All certificates so rely upon the truth of the statements contained in such affidavit. The corporation accepted shall be immediately cancelled and shall not be again issued. shall be entitled to collect a reasonable fee for filing and recording such affidavit and other documents filed in its office. (2) At any time when more than one per- § 1512. Rights of lot owners. son is entitled to the possession, care or control of such lot, plot or part thereof, (a) Lots; indivisible and inalienable. All lots, plots or parts thereof, the use of which the persons so entitled thereto shall file with the corporation a designation of a has been conveyed as a separate lot, shall be indivisible, except with the consent person who shall represent the lot, plot or part thereof, and so long as they shall of the lot owner or lot owners and the corporation, or as in this section provided. fail to designate, the corporation may make such designation. A distributee may After a burial therein, the same shall be inalienable, except as otherwise provided. release his or her interest in a lot, plot or part thereof, to the other distributees, (b) Interest of deceased lot owner. Upon the death of an owner or co-owner and a joint owner may release or devise to the other joint owners, his or her right of any lot, plot or part thereof, unless the same shall be held in joint tenancy, in the lot, plot or part thereof, on conditions specified in the release or will, the or tenancy by the entirety, the interest of the deceased lot owner shall pass to original or certified copy of which shall be filed in the office of the corporation. the devises of such lot owner, but, if such interest be not effectually devised, The surviving spouse not excluded from the right of burial under the provisions then to his or her descendants then surviving, and if there be none, then to the of subdivision (d) of this section, at any time may release his or her right in such surviving spouse, and if there be none, then to those entitled to take the real lot, plot or part thereof, but no conveyance or devise by any other person shall and personal property of the deceased lot owner pursuant to article four of the deprive him or her of such right. estates, powers and trust law provided, however, that no interest in any lot, plot (f) Designation of persons who may be interred. At any time all the owners of a or part thereof shall pass by any residuary or other general clause in a will and lot, and any surviving spouse having a right of interment therein, may execute, such interest shall pass by will only if the lot, plot or part thereof sought to be acknowledge and file with the corporation an instrument, and the sole owner of devised is specifically referred to in such will. The surviving spouse of a deceased a lot may, in a testamentary instrument admitted to probate, make a provision, lot owner during his or her life and the owners from time to time of the deceased which may (A) designate the person or persons or class of persons who may lot owner’s lot, plot or part thereof, shall have in common the possession, care thereafter be interred in said lot or in a tomb in such lot and the places of their and control of such lot, plot or part thereof. interment; (B) direct that upon the interment of certain named persons, the lot or (c) Purchase for burial of decedent. Whenever a lot, plot or part thereof shall be tomb in such lot shall be closed to further interments; (C) direct that the title of the purchased by the executor, administrator or representative of a decedent from lot shall upon the death of any one or more of the owners, descend in perpetuity estate funds for the burial of the decedent, the surviving spouse of the decedent to his, her or their distributees, unaffected by any devise. In any case in which shall have the right of interment therein, and the deed shall run to the names of an irrevocable designation of a person, persons or class of persons who may the distributees, other than the surviving spouse, of the decedent, or to “The be interred in any lot or tomb has been made pursuant to this subdivision and in distributees, other than the surviving spouse, of ...... , deceased”, if there be which the designated person or persons, or all of the known class of designated such surviving spouse, otherwise to “The distributees of...... , deceased.” If persons, have died and have not been buried in the places designated in said lot the deed shall run to “The distributees, other than the surviving spouse of ...... , or tomb, or have by a written instrument duly signed and acknowledged and filed deceased,” or to “The distributees of ...... , deceased,” the executor, adminis- with the corporation, renounced the right of interment pursuant to such designa- trator or representative shall, at the time of delivery of the deed to such lot, plot tion, then, and in any such event, the then owner or owners of said lot or tomb or part thereof, file with the corporation an affidavit setting forth the names and and any surviving spouse having the right of interment therein, may designate places of residence of all the decedent’s distributees, and the corporation shall another person or persons or class of persons who may thereafter be interred be entitled to rely upon the truth of the statements contained in such affidavit. in said lot or in a tomb in said lot, and the places of their interment, unless the (d) Right of interment. A deceased person shall have the right of interment in any original designation clearly indicated not only that it was irrevocable, but also lot, plot or part thereof of which he or she was the owner or co-owner at the time that no further designations were to be made. Any designation provided for by this of his or her death, or in any tomb erected thereon. The surviving spouse shall have subdivision except a designation by testamentary instrument, shall be deemed the right of interment for his or her body in a lot or tomb in which the deceased revocable unless such instrument provides otherwise. In the event an owner or spouse was an owner or co-owner at the time of his or her death, except where co-owner of a lot is under the age of eighteen years, any designation provided all the available burial spaces in a lot or tomb have been designated for the for by this subdivision, except a designation by testamentary instrument, may be interment of persons other than the surviving spouse, pursuant to subdivision (f) executed and acknowledged by the parent or general or testamentary guardian of this section, and a right to have his or her body remain permanently interred or for and on behalf of such owner or co-owner, provided, however, that no such entombed therein, except, that such body may be removed therefrom as provided designation may be made unless a place of interment shall remain available in in subdivision (e) of section fifteen hundred ten of this article. Such right may be said lot or in a tomb in such lot for the interment of each owner or co-owner of enforced and protected by his or her personal representatives. The remains of a the lot under the age of eighteen years, and any designation so made may be spouse, parent or child of a person who is an owner or co-owner thereof may revoked by the owner or co-owner upon reaching the age of eighteen years be interred in such lot or tomb without the consent of any person claiming any except with respect to burials effected before that time. A designation made by interest therein, subject, however, to the following rules and exceptions: (A) The a parent or guardian on behalf of an infant owner or co-owner who is over the place of interment in such lot shall be subject to the reasonable determination age of fourteen years must contain the written consent of such infant owner by a majority of the co-owners or in the absence of such determination by the or co-owner. cemetery corporation or its officer or agent having immediate charge of inter- (g) Lot owner voting. Each owner of full age of a lot in the cemetery of the cor- ments. (B) Any husband or wife living separate from the other and owning a lot in poration, as shown in the records of the cemetery at the time of the purchase of which the other, but for this section, would have no right of burial, at least thirty the lot from the corporation, or if there be two or more owners, then one of them days before the death of the other, may file with the cemetery corporation a writ- designated in writing by a majority of them, may cast, in person or by proxy, one ten objection to the interment of the other, and thereupon there shall be no right vote at meetings of the corporation in respect to each such lot so owned. At such of interment under this subdivision. (C) A parent or child owning a lot in which meetings, each owner of a certificate of stock heretofore lawfully issued shall the other would have no right of burial but for this section, at least thirty days be entitled to one vote for each share of stock owned by him and each owner of before the death of the other, may file with the cemetery corporation a written a certificate of indebtedness shall be entitled to one vote for each one hundred objection to the interment of the other, and thereupon there shall be no right of dollars of such indebtedness remaining unpaid. No lot owner shall be entitled to interment under this subdivision. In such case, if the parent or child so excluded vote unless all assessments against the lot of such owner shall have been paid. from burial in such lot shall die without having any place of interment, then the A quorum for the transaction of business, unless the certificate of incorporation person filing such objection shall at once provide for the other a suitable place or by-laws otherwise provide, shall be five members entitled to vote at the meet- of burial in a convenient cemetery. The cost of such place of interment shall be ing. In the event a lot owner has executed a proxy which has been in effect for

76 New York State Association of Cemeteries five or more years, the cemetery corporation shall not honor such proxy unless be attached to a written contract. Nothing in this subdivision shall prevent the it is presented with proof that the lot owner has been sent a written notice at subsequent amendment of such rules and regulations to increase the charges the address listed in the records of the corporation at least thirty days prior to for services rendered by the corporation or in other particulars by or with the the meeting at which the proxy is to be exercised advising the lot owner that the consent of the cemetery board under section fifteen hundred nine of this article. proxy is still effective. The notice shall identify the date, time and place of such (3) A cemetery corporation that shall sell a lot, plot or part thereof, in excess of meeting, and the name of the person holding the proxy and shall state that it may, the price shown on the schedule filed in the office of the cemetery board, and any unless the proxy provides otherwise, be terminated at any time. Such notice need person acting for or on behalf of the cemetery corporation in connection with such not be mailed more frequently than every fifth year. sale, shall each forfeit to the people of the state of New York a sum equivalent to (h) Plots owned by religious corporations, unincorporated associations, or other three times the excess amount so paid. Such penalty may be recovered in a civil entities that provide burial benefits for its members. With respect to any lot, plot action by the cemetery board. (4) The instrument of conveyance of any burial lot, or part thereof owned by a membership or religious corporation or unincorpo- plot or part thereof shall include the actual amount paid therefor and a description rated association or other entity that provides burial benefits for its members, showing the dimensions of the property conveyed, and the plot number, section and requires the cemetery to obtain a burial authorization from the membership, and block number as they appear on the cemetery map. religious corporation, unincorporated association, or other entity, the following (c) Resale by lot owner. Before any burial shall have been made in any such lot, rules shall apply: plot or part thereof, or, if all the bodies therein have been lawfully removed, the (1) If a cemetery receives a request to bury an individual who was a member of lot owner may sell or convey such lot, plot or part thereof upon notice to the a membership, religious corporation, unincorporated association, or other entity cemetery. Such sale shall only occur in those instances where the owner of that owns the lot, plot or part thereof in which the burial would be made, and such lot, plot or part thereof shall have offered it to the cemetery corporation despite reasonable efforts on the part of the family of the deceased, the funeral within one year prior to the sale, in writing by registered or certified mail, at the home, and/or the cemetery, no representative of the membership, religious price paid therefor by said lot owner, together with simple interest at the rate corporation, unincorporated association, or other entity that owns the lot, plot or of four per centum per annum, and the cemetery corporation shall have failed part thereof in which the burial would be made can be located to authorize the to accept such offer within thirty days after the making thereof. Subsequent to burial, the cemetery may, at its discretion, proceed with the interment provided the receipt of notice of sale of such lot, plot or part thereof, the secretary of the that documentary evidence indicating a specific grave reservation in the lot, plot cemetery corporation shall file and record in its books all instruments of transfer. or part thereof, for the deceased individual is provided to the cemetery and further An owner may convey or devise to the corporation his right and title in and to that the cemetery has recorded such reservation on its books and in its records; any such lot, plot or part thereof. (2) If the decedent is within the first degree of consanguinity to an individual (d) Lots held in inalienable form. (1) No portion of the cemetery of a cemetery already interred in the lot, plot or part thereof, or the spouse of the decedent is corporation which any person other than the corporation is entitled to use for already interred in the lot, plot or part thereof, the cemetery may, at its discre- burial purposes, or in which bodies have been buried and not removed, shall tion, proceed with the interment, provided some form of documentary evidence be sold, mortgaged or leased by the corporation. A cemetery corporation may is provided to the cemetery as to the decedent’s right of burial in the lot, plot convey any lot so that upon such conveyance, or after an interment therein, such or part thereof; (3) The right of memorialization shall, under the circumstances lot shall be forever inalienable, and upon the death of the lot owner shall pass to described in this paragraph, pass to the person with the right of possession such person or persons as may be designated in the conveyance or if no such of the body at the time of burial; and (4) Neither the cemetery nor the funeral designation be made, shall descend as provided in section fifteen hundred twelve director shall be liable for any claims, in law or equity, relating to the failure to of this article. Any one or more of the owners of such a lot may release or devise obtain authorization from the membership, religious corporation, unincorporated to any other owner of the lot his interest therein on such conditions as shall be association, or other entity for the use of the plot, lot, or portion thereof provided specified in the release or will. (2) Any person who is the sole owner of the burial that the requirements of this paragraph have been met. rights in a cemetery lot, plot or any part thereof, in which a burial has been made, may give his entire interest, or, if not prohibited by the rules and regulations of the § 1513. Sale of burial rights. cemetery corporation, any portion thereof to any person within the third degree of (a) Conveyance of lots. (1) Except as otherwise provided in this subdivision the consanguinity to the owner, or, in the event that no such person exists, within the right to use any lot, plot or part thereof may be sold or conveyed only by the fourth degree of consanguinity to such owner. Such conveyance shall be made cemetery corporation. (2) It shall be unlawful for any person, firm or corporation subject to the right of interment of the spouse of any deceased owner, which right to purchase or for a cemetery corporation to sell a lot, plot or part thereof for said spouse may release at any time, but no conveyance or devise by any other the purpose of resale. This provision, however, shall not prohibit the sale to its person shall deprive the surviving spouse of such right. Burial rights shall not be members of lots, plots or parts thereof, or the right to use any lot, plot or part conveyed pursuant to the provisions of this subparagraph more frequently than thereof, by a membership or religious corporation or unincorporated association once in any ten-year period. (3) A cemetery corporation may take and hold any lot or society which provides burial benefits for its members. (3) It shall be unlawful conveyed or devised to it by the lot owner so that thereafter it will be inalienable, for a cemetery corporation to pay or offer to pay, or for any person, firm or cor- and the interments therein shall be restricted to such person or class of persons poration to receive, directly or indirectly, a commission, bonus, rebate or other as may be designated in the conveyance or devise. (4) The title of a lot owner shall things of value for, or in connection with, the sale of any lot, plot or part thereof, not be affected by the dissolution of the corporation, by non-user of its corporate or the sale of space in a public mausoleum, or the furnishing by or through the rights and franchises by any act of forfeiture on its part, by any alienation of its cemetery corporation of any service, merchandise, wares, goods or articles. The property or by incumbrance thereon made or suffered by it. provisions of this paragraph shall not apply to a person regularly employed and supervised by the cemetery corporation. (4) A violation of this subdivision shall § 1513-a. Reacquisition of a lot, plot or part thereof by a cemetery corporation. constitute a misdemeanor and shall be punishable by a fine of not more than five A cemetery corporation may, upon application and approval by the cemetery hundred dollars or not more than six months imprisonment or both. Each violation board, reacquire, resubdivide, and resell a lot, plot or part thereof under the shall constitute a separate offense. following circumstances: (b) Prices for burial rights and instruments of conveyance. (1) The directors must (a)(i) If the records of the corporation demonstrate that the lot, plot or part fix and determine the prices of the burial lots, plots or parts thereof, and keep a thereof was purchased more than seventy-five years prior to the application plainly printed copy of the schedules of such prices conspicuously posted in each of the corporation; and (ii) if no burials have been made in the lot, plot or part of the offices of the corporation, open at all reasonable times to inspection, and thereof or all the bodies therein have been lawfully removed; and (iii) if neither shall file a schedule of such prices in the office of the cemetery board. (2) Unless the owner or owners of the lot, plot or part thereof nor any person having a its certificate of incorporation or by-laws otherwise provide, and subject to its credible claim to ownership who has visited, made payments in respect of or rules and regulations, the corporation shall sell and convey to any person the use engaged in any other proprietary activities with respect to the lot, plot or part of the lots, plots or parts thereof designated on the map filed in the office of the thereof can be identified after a reasonable search conducted by the cemetery corporation, on payment of the prices so fixed and determined, but need not sell corporation, it shall be conclusively presumed that the owner or owners of the and convey more than one lot, plot or part thereof to any one person. Conveyances lot, plot or part thereof have abandoned their burial rights. A reasonable search of lots, plots and parts thereof shall be signed by the president or vice-president consists of a search of: (1) all cemetery records to determine the name of the and treasurer or assistant treasurer of the corporation. A written contract for the owner or owners of the lot, plot or part thereof, their last known addresses and sale or use of a lot, plot or part thereof shall have attached thereto and made a all information available to the cemetery relating to any person buried in the lot, part thereof a copy of the rules and regulations of the cemetery corporation or plot or part thereof and the names and last known addresses of any persons such parts of such rules and regulations as relate to the size and placement of making inquiry about or visiting the lot, plot or part thereof; (2) a search for the monuments, restrictions on plot usage, warranties, obligations of the cemetery death certificates and the probated wills of the owner or owners of the lot, plot corporation and financial obligations and duties of the lot owner. If a lot, plot or or part thereof; (3) the posting of notice by the cemetery at the entrance to the part thereof is sold without a written contract, the corporation shall, before any cemetery and in the cemetery office, if any, of its intention to declare the lot, plot part of the purchase price is paid by the purchaser, deliver to the purchaser a or part thereof abandoned; (4) the mailing of such notice certified mail with return copy of the rules and regulations or such parts thereof as would be required to receipt requested to the owner or owners of the lot, plot or part thereof and each

2018 - 2019 MEMBERSHIP DIRECTORY 77 person identified during the reasonable search at their last known addresses; (5) (h) Monuments to be erected on a lot, plot or parts thereof, following the resale publication of such notice once in each week for three successive weeks, in two of a lot, plot or part thereof, shall conform to the rules and regulations or other newspapers of regular commercial circulation by subscription and/or newsstand requirements of the cemetery corporation and shall conform to the size, style sale, to be designated by the county clerk of the county where the cemetery is and type of monuments in the section of the cemetery where such resale occurs. located which in his or her judgement, given the ethnic, religious, geographic or (i) A cemetery corporation may, upon application and approval by the cemetery other related demographic characteristics of the owner or owners of the lot, plot board, reacquire, resubdivide, and resell a lot, plot or part thereof formerly or part thereof and each person identified through the reasonable search and owned by a nonsectarian burial society under the following circumstances: the predominant readership of such newspapers are best calculated to inform (1) If the cemetery corporation has received a request to make a burial on the owner or owners of the lot, plot or part thereof and each person identified the grounds of a nonsectarian burial society and the provisions of paragraph (h) through the reasonable search of any application pursuant to the provisions of of section fifteen hundred twelve of this article had to be invoked to make this section; and (6) the preparation of an affidavit describing the steps taken the burial then the cemetery corporation may, at its discretion, commence the by the cemetery corporation to ascertain the identity of and to contact the process of reacquiring the unused graves on the grounds of the nonsectarian current owner or owners of the lot, plot or part thereof or next-of-kin thereof or burial society, except that any graves that have been reserved for individuals any other persons identified in the course of the reasonable search who might where such reservations have been recorded on the books and records of the have relevant information and the results of such steps. After the filing with the cemetery corporation shall be exempt from reclamation; or cemetery board of proof of compliance with the above requirements in form (2) If routine mailings or proxy mailings are sent to the officers of record of a and substance reasonably satisfactory to such board and upon approval by the nonsectarian burial society and such mailings are returned by the post office, the cemetery board, the lot, plot or part thereof may be resold by the cemetery to any cemetery corporation may, at its discretion, make a second mailing by certi- party in compliance with the cemetery rules and regulations provided, however, fied mail return receipt requested to each officer of record of the nonsectarian that any monument subsequently placed on such lot, plot or part thereof shall burial society as recorded on the cemetery’s books and records and, if each of conform to the general appearance of any existing monuments in said section these mailings is returned by the post office, the cemetery corporation may, at of lots, plots or parts thereof, if any. its discretion, commence the process of reacquiring the unused graves on the (b) If (i) the circumstances described in paragraph (a) of this section exist except grounds of the nonsectarian burial society, except that any graves that have that one or more burials have been made in a lot, and the last burial was made been reserved for individuals where such reservations have been recorded on the more than seventy-five years prior to the application, (ii) the lot, plot or part thereof books and records of the cemetery corporation shall be exempt from reacquisition. can be subdivided to create new graves, (iii) the bodies have not been lawfully (j) If a cemetery corporation has decided to commence the process of reacquiring removed, and (iv) the cemetery submits an application to the cemetery board graves owned by a nonsectarian burial society it shall: which complies with the requirements set forth in paragraph (a) of this section, (1) send by certified mail return receipt requested to each individual who has it shall be conclusively presumed that the lot owner has abandoned the right to engaged in proprietary activities in connection with graves on the grounds of make further burials in the lot, the lot may be subdivided, and the resubdivided lot, a nonsectarian burial society, seeking the names and addresses of any current plot or parts thereof which do not contain the remains of the deceased persons officers of the nonsectarian burial society and informing those individuals of may be resold by the cemetery corporation as provided in this section. Nothing the cemetery corporation’s intentions of reacquiring the unused graves on the in this section shall permit a cemetery corporation to declare abandoned a lot, grounds of the nonsectarian burial society; plot or part thereof, where such lot, plot or part thereof was purchased for mul- (2) send by certified mail return receipt requested to each individual who has tiple depth burials and where one or more burials has occurred or authorized a a grave reserved or deeded to them a letter seeking the names and addresses cemetery corporation to remove a monument or other embellishment to facilitate of any current officers of the nonsectarian burial society and informing such the resale of such lot, plot or part thereof, except as provided by section fifteen individuals of the cemetery corporation’s intentions or reacquiring the unused hundred ten of this article. graves on the grounds of the nonsectarian burial society; (c) If the owner or owners of a lot, plot or part thereof can be identified, the cem- (3) post a notice as provided in clause three of subparagraph (iii) of paragraph etery corporation, with the consent of the owner or owners of the lot, plot or part (a) of this section; thereof, the lot, plot or part thereof may be resubdivided, and the resubdivided (4) publish a notice as provided in clause five of subparagraph (iii) of paragraph lot, plot or part thereof which does not contain the remains of deceased persons (a) of this section; may be resold by the cemetery corporation, provided, however, if no burial has (5) prepare and submit an affidavit as provided in clause six of subparagraph been made in the lot, plot or part thereof, in the twenty-five year period preced- (iii) of paragraph (a) of this section; and ing such application, the owner of a lot, plot or part thereof has notified his or (6) upon the sale of any grave or graves on the grounds of the nonsectarian her parents, spouse, issue, brothers, sisters, grandparents, and grandchildren, burial society which have been reacquired by the cemetery corporation, the if any, of the application to the cemetery board, and provided further, however, cemetery corporation shall distribute the net proceeds of the sale as provided if a burial has been made in this lot, plot or part thereof during such twenty-five in paragraph (d) of this section. year period, the spouse and issue of such deceased person are also notified, and (k) The cemetery corporation shall delay the sale of ten percent of the graves it provided further, in either case the owner of the lot, plot or part thereof satisfies reacquires from the nonsectarian burial society for twenty years as a reserve in the cemetery board that none of the persons notified have agreed within forty-five the event an individual or individuals are identified who have a valid claim days of notification to purchase the lot, plot or part thereof at the price provided for burial on the grounds of the nonsectarian burial society. under paragraph (c) of section fifteen hundred thirteen of this article. (l) At the time the graves that have been reacquired by a cemetery corporation (d) Upon the sale of a lot, plot or part thereof reacquired by the corporation under from a nonsectarian burial society are sold, the contract of sale shall contain a the provisions of paragraph (a), (b), or (c) of this section, thirty-five percent of the clause in bold type which specifies that the monuments to be erected on such net proceeds shall be placed in the permanent maintenance fund and sixty-five lot, plot or part thereof, shall conform to the size, style and type of monuments percent shall be placed in the current maintenance fund. Provided, however, that in the section of the cemetery where such graves are located. if their property was reacquired under paragraph (i) of this section, thirty-five percent of the net proceeds shall be placed in the permanent maintenance fund, § 1514. Misdemeanor; general penalty. fifty percent shall be placed in the current maintenance fund and fifteen percent Wherever under the provisions of this article a person violating any part thereof shall be placed in a perpetual care fund which the cemetery shall establish is deemed to be guilty of a misdemeanor and no specific penalty is provided, the in the name of the defunct society for the exclusive purpose of maintenance of penalty for each separate violation shall be imprisonment for not more than six the grounds on which the graves were reacquired. months or a fine of not more than five hundred dollars, or both. (e) If the owner of the lot, plot or part thereof is subsequently identified, the cemetery corporation shall: (i) return all unsold lots, plots or parts thereof if any, § 1515. Actions affecting cemetery corporations. to the owner if so requested; and (ii) with respect to any lots, plots or parts thereof In any action or proceeding affecting or instituted by any cemetery corporation that have been sold pursuant to this section, at the option of the owner of the lot, the cemetery board shall be served with notice thereof in the same manner as plot or part thereof; either (1) provide the owner, at no cost to the owner, with a any necessary party and shall take such steps in the action or proceeding as it lot, plot or part thereof comparable to any lot, plot or part thereof that was sold may deem necessary to protect the public interest. by the cemetery corporation or (2) provide the owner with the proceeds from the sale of the lot, plot or part thereof reacquired under this section with interest § 1516. Sale of monuments. thereon from the date of the sale at six percent per annum. (a) No cemetery corporation shall engage in the sale of monuments, not includ- (f) The provisions of this section shall not apply to a lot, plot or part thereof whose ing flush bronze markers, nor shall such monuments be displayed for sale on the record owner is a religious burial society. property of a cemetery corporation. (g) The provisions of this section shall not violate the burial requirements of (b) No cemetery corporation shall authorize or permit any employee or director sectarian sections of cemetery corporations. thereof to advertise or make known his or her relationship to such corporation while engaged in the sale of monuments outside of his or her employment by the cemetery corporation.

78 New York State Association of Cemeteries (c) With regard to the sale of flush granite markers, the cemetery board shall made by the person making the funeral arrangements to the crematory that prior adopt reasonable rules and regulations to exempt cemetery corporations from to cremation the remains of the deceased human being shall be transferred to an the provisions of paragraph (a) of this section where a practice for the sale of alternative container. Such signed acknowledgement of the authorizing person, such flush granite markers was established with the knowledge and approval of that the timely disclosure has been made, shall be retained by the crematory in the cemetery board prior to the effective date of this section. its permanent records. (f) Transferring remains. (1) The remains of a deceased human being shall not be § 1517. Crematory operations. removed from the casket, alternative container, or external wrappings in which it Cemetery corporations that operate a crematory shall have the following duties is delivered to the crematory unless explicit, signed authorization is provided by and obligations: the person making funeral arrangements or by a public officer discharging his or (a) Maintenance and privacy. (1) A crematory facility shall be maintained in a her statutory duty, which signed authorization shall be retained by the crematory clean, orderly, and sanitary manner, with adequate ventilation and shall have a in its permanent records. (2) When the remains of a deceased human being are temporary storage area available to store the remains of deceased human beings to be transferred to an alternative container, the transfer shall be conducted in pending disposition by cremation, the interior of which shall not be accessible privacy with dignity and respect and by the licensed funeral director or registered to the general public. (2) Entrances and windows of the crematory facility shall resident who delivered those remains and if necessary, with the assistance of be maintained at all times to secure privacy, including (i) doors shall be tightly crematory personnel. The transferring operation shall comply with all rules and closed and rigid; (ii) windows shall be covered; and (iii) entrances shall be locked regulations intended to protect the health and safety of crematory personnel. and secured when not actively attended by authorized crematory personnel. (g) Commingling human remains. The cremation of remains of more than one (b) Cremation process. (1) The cremation process shall be conducted in privacy. deceased human being in a retort at any one time is unlawful, except upon the No person except authorized persons shall be admitted into the retort area, hold- explicit, signed authorization provided by the persons making funeral arrange- ing facility, or the temporary storage facility while the remains of deceased human ments and the signed approval of the crematory, which shall be retained by the beings are being cremated. Authorized persons, on admittance, shall comply with crematory in its permanent records. all rules of the crematory corporation and not infringe upon the privacy of the (h) Processing of cremains. (1) Upon the completion of the cremation of the remains of deceased human beings. (2) The following are authorized persons: (i) remains of a deceased human being, the interior of the retort shall be thoroughly licensed, registered funeral directors, registered residents, and enrolled students swept so as to render the retort reasonably free of all matter. The contents thereof of mortuary science; (ii) officers and trustees of the cemetery corporation; (iii) shall be placed into an individual container and not commingled with other cre- authorized employees or their authorized agents of the cemetery corporation; mains. The cremation permit shall be attached to the individual container prepara- (iv) public officers acting in the discharge of their duties; (v) authorized instruc- tory to final processing. (2) A magnet and sieve, or other appropriate method of tors of funeral directing schools; (vi) licensed physicians or nurses; and (vii) separation, may be used to divide the cremains from unrecognizable incidental or members of the immediate family of the deceased and their authorized agents foreign material. (3) The incidental and foreign material of the cremation process and designated representatives. shall be disposed of in a safe manner in compliance with all sanitary rules and (c) Identification of deceased human beings. (1) No crematory shall cremate regulations as byproducts. (4) The cremains shall be pulverized until no single the remains of any deceased human being without the accompanying crema- fragment is recognizable as skeletal tissue. (5) The pulverized cremains shall be tion permit, required pursuant to section four thousand one hundred forty-five transferred to a sealable container or containers whose inside dimension shall be of the public health law which permit shall constitute presumptive evidence of of suitable size to contain the entire cremains of the person who was cremated. the identity of the said remains. In addition, all crematories situated outside the (6) The prescribed sealable container or containers shall be accurately and legibly city of New York, must comply with paragraph (b) of subdivision two of section labeled with the identification of the human being whose cremains are contained four thousand one hundred forty-five of the public health law pertaining to the therein, in a manner acceptable to the division of cemeteries. receipt for the deceased human being. From the time of such delivery to the (i) Disposition of cremains. The authorizing agent shall be responsible for the final crematory, until the time the crematory delivers the cremains as directed, the disposition of the cremains. Cremains must be disposed of by placing them in a crematory shall be responsible for the remains of the deceased human being. grave, crypt, or niche, by scattering them in a designated scattering garden or Further, a cremation authorization form must accompany the permit required in area, or in any manner whatever on the private property of a consenting owner section four thousand one hundred forty-five of the public health law. This form, or by delivery to the authorizing agent or a person specifically designated by the provided or approved by the crematory, must be signed by the next of kin or authorizing agent. Upon completion of the cremation process, if the cemetery authorizing agent attesting to the permission for the cremation of the deceased, corporation has not been instructed to arrange for the interment, entombment, and disclosing to the crematory that such body does not contain a battery, bat- inurnment or scattering of the cremains, the cemetery corporation shall deliver tery pack, power cell, radioactive implant, or radioactive device, if any, and that the cremains to the individual specified on the cremation authorization form or these materials were removed prior to the cremation process. (2) Upon good the funeral firm of record. The delivery may be made in person or by registered cause being shown rebutting the presumption of the identity of such remains, mail. Upon receipt of the cremains, the individual receiving them may transport the cremation shall not commence until reasonable confirmation of the identity them in any manner in the state without a permit, and may dispose of them in of the deceased human being is made. This proof may be in the form of, but not accordance with this section. After delivery, the cemetery corporation shall be limited to, a signed affidavit from a licensed physician, a member of the family of discharged from any legal obligation or liability concerning the cremains. If, the deceased human being, the authorizing agent or a court order from the state after a period of one hundred twenty days from the date of the cremation, the supreme court within the county of the cemetery corporation. Such proof shall be authorizing agent has not instructed the cemetery corporation to arrange for the provided by the authorizing agent. (3) The crematory shall have a written plan to final disposition of the cremains or claimed the cremains, the cemetery corpora- assure that the identification established by the cremation permit accompanies tion may dispose of the cremains in any manner permitted by this section. The the remains of the deceased human being through the cremation process and until cemetery corporation, however, shall keep a permanent record identifying the the identity of the deceased is accurately and legibly inscribed on the container site of final disposition. The authorizing agent shall be responsible for reimbursing in which the cremains are placed. the cemetery corporation for all reasonable expenses incurred in disposing of (d) Opening of container holding the remains of the deceased human being. (1) the cremains. Upon disposing of the cremains, the cemetery corporation shall The casket, alternative container, or external wrappings holding the remains of be discharged from any legal obligation or liability concerning the cremains. the deceased human being shall not be opened after delivery to the crematory Except with the express written permission of the authorizing agent, no person unless there exists good cause to confirm the identity of the deceased, or to assure shall: (1) dispose of cremains in a manner or in a location so that the cremains that no material is enclosed which might cause injury to employees or damage are commingled with those of another person. This prohibition shall not apply to to crematory property, or upon reasonable demand by members of the immedi- the scattering of cremains at sea, by air, or in an area located in a cemetery and ate family or the authorized agent. (2) In such instances in which the casket, used exclusively for those purposes; and (2) place cremains of more than one alternative container, or wrappings are opened after delivery to the crematory, person in the same temporary container or urn. such action shall only be conducted by the licensed funeral director or registered (j) Crematory operation certification. Any employee of a crematory whose function resident delivering the remains of the deceased human being and if necessary, is to conduct the daily operations of the cremation process shall be certified by with the assistance of crematory personnel and a record shall be made, which an organization approved by the division of cemeteries. Proof of such certification shall include the reason for such action, the signature of the person authorizing must be posted in the crematory and available for inspection at any time. Any the opening thereof, and the names of the person opening the container and the new employees of a crematory required to be certified under this section shall witness thereto, which shall be retained in the permanent file of the crematory. be certified within one year of their employment. Any employees of a crematory The opening of the container shall be conducted in the presence of the witness required to be certified under this section and retained prior to the effective and shall comply with all rules and regulations intended to protect the health and date of this paragraph shall be certified within one year of such effective date. safety of crematory personnel. Renewal of such certification shall be completed every five years from the date (e) Ceremonial casket cremation disclosure. In those instances in which the of certification. remains of deceased human beings are to be delivered to a crematory in a casket that is not to be cremated with the deceased, timely disclosure thereof must be

2018 - 2019 MEMBERSHIP DIRECTORY 79 NOT FOR PROFIT CORPORATION LAW- OTHER PROVISIONS take and subscribe the oath of office prescribed in the thirteenth article of the § 202. General and special powers. constitution of the state of New York, which oath shall be filed in the office of (a) Each corporation, subject to any limitations provided in this chapter or any the county clerk of the county where such grounds are situated. A policeman other statute of this state or its certificate of incorporation, shall have power in appointed under this section when on duty shall wear conspicuously a metallic furtherance of its corporate purposes: shield with the name of the corporation which appointed him inscribed thereon. (1) To have perpetual duration. The compensation of policemen appointed under this section shall be paid by (2) To sue and be sued in all courts and to participate in actions and proceed- the corporation by which they are appointed. ings, whether judicial, administrative, arbitrative or otherwise, in like cases as (e) Any wilful trespass in or upon any of the parks, playgrounds, buildings or natural persons. grounds provided for the purposes mentioned in the preceding paragraph, or (3) To have a corporate seal, and to alter such seal at pleasure, and to use it by upon the approaches thereto, and any wilful injury to any of the said parks, causing it or a facsimile to be affixed or impressed or reproduced in any other playgrounds, buildings or grounds, or to any trees, shrubbery, fences, fixtures manner. or other property thereon or pertaining thereto, and any wilful disturbance of the (4) To purchase, receive, take by grant, gift, devise, bequest or otherwise, lease, peace thereon by intentional breach of the rules and regulations of the corpora- or otherwise acquire, own, hold, improve, employ, use and otherwise deal in tion, is a misdemeanor. and with, real or personal property, or any interest therein, wherever situated. (f) No corporation shall conduct activities in New York state under any name, (5) To sell, convey, lease, exchange, transfer or otherwise dispose of, or mortgage other than that appearing in its certificate of incorporation, without compliance or pledge, or create a security interest in, all or any of its property, or any interest with the filing provisions of section one hundred thirty of the general business therein, wherever situated. law governing the conduct of business under an assumed name. (6) To purchase, take, receive, subscribe for, or otherwise acquire, own, hold, vote, (g) Every corporation receiving any kind of state funding shall ensure the provi- employ, sell, lend, lease, exchange, transfer, or otherwise dispose of, mortgage, sion on any form required to be completed at application or recertification for the pledge, use and otherwise deal in and with, bonds and other obligations, shares, purpose of obtaining financial assistance pursuant to this chapter, that the ap- or other securities or interests issued by others, whether engaged in similar or plication form shall contain a check-off question asking whether the applicant or different business, governmental, or other activities. recipient or a member of his or her family served in the United States military, and (7) To make capital contributions or subventions to other not-for-profit corpora- an option to answer in the affirmative. Where the applicant or recipient answers tions. in the affirmative to such question, the not-for-profit corporation shall ensure that (8) To accept subventions from other persons or any unit of government. contact information for the state division of veterans’ affairs is provided to such (9) To make contracts, give guarantees and incur liabilities, borrow money at applicant or recipient in addition to any other materials provided. such rates of interest as the corporation may determine, issue its notes, bonds and other obligations, and secure any of its obligations by mortgage or pledge § 204. Limitation on activities. of all or any of its property or any interest therein, wherever situated. Notwithstanding any other provision of this chapter or any other general law, a (10) To lend money, invest and reinvest its funds, and take and hold real and corporation of any kind to which this chapter applies shall conduct no activities personal property as security for the payment of funds so loaned or invested. for pecuniary profit or financial gain, whether or not in furtherance of its corpo- (11) To conduct the activities of the corporation and have offices and exercise rate purposes, except to the extent that such activity supports its other lawful the powers granted by this chapter in any jurisdiction within or without the activities then being conducted. United States. (12) To elect or appoint officers, employees and other agents of the corporation, § 404. Approvals, notices and consents. define their duties, fix their reasonable compensation and the reasonable com- (a) Every certificate of incorporation which includes among its purposes the pensation of directors, and to indemnify corporate personnel. Such compensation formation of a trade or business association shall have endorsed thereon or shall be commensurate with services performed. annexed thereto the consent of the attorney-general. (13) To adopt, amend or repeal by-laws, including emergency by-laws made (b) (1) Every certificate of incorporation which includes among its purposes the pursuant to subdivision seventeen of section twelve of the state defense emer- care of destitute, delinquent, abandoned, neglected or dependent children; the gency act, relating to the activities of the corporation, the conduct of its affairs, establishment or operation of any adult care facility, or the establishment or its rights or powers or the rights or powers of its members, directors or officers. operation of a residential program for victims of domestic violence as defined in (14) To make donations, irrespective of corporate benefit, for the public welfare subdivision four of section four hundred fifty-nine-a of the social services law, or for community fund, hospital, charitable, educational, scientific, civic or similar or the placing-out or boarding-out of children or a home or shelter for unmarried purposes, and in time of war or other national emergency in aid thereof. mothers, excepting the establishment or maintenance of a hospital or facility pro- (15) To be a member, associate or manager of other non-profit activities or to the viding health-related services as those terms are defined in article twenty-eight of extent permitted in any other jurisdiction to be an incorporator of other corpora- the public health law and a facility for which an operating certificate is required tions, and to be a partner in a redevelopment company formed under the private by articles sixteen, nineteen, twenty-two and thirty-one of the mental hygiene housing finance law. law; or the solicitation of contributions for any such purpose or purposes, shall (16) To have and exercise all powers necessary to effect any or all of the purposes have endorsed thereon or annexed thereto the approval of the commissioner of for which the corporation is formed. the office of children and family services or with respect to any adult care facil- (b) If any general or special law heretofore passed, or any certificate of incorpo- ity, the commissioner of health. (2) A corporation whose statement of purposes ration, shall limit the amount of property a corporation may take or hold, or the specifically includes the establishment or operation of a child day care center, yearly income from the corporate assets or any part thereof, such corporation as that term is defined in section three hundred ninety of the social services law, may take and hold property of the value of fifty million dollars or less, or the shall mail a certified copy of the certificate of incorporation, each amendment yearly income derived from which shall be six million dollars or less, or may thereto, and any certificate of merger, consolidation or dissolution involving receive yearly income from such corporate assets of six million dollars or less, such corporation to the office of children and family services within thirty days notwithstanding any such limitations. In computing the value of such property, after receipt of confirmation of the filing of such certificate, amendment, merger, no increase in value arising otherwise than from improvements made thereon consolidation or dissolution with the department of state. This requirement shall shall be taken into account. also apply to any foreign corporation filing an application for authority under (c) When any corporation shall have sold or conveyed any part of its real prop- section thirteen hundred four of this chapter, any amendments thereto, and any erty, the supreme court, notwithstanding a restriction in any general or special surrender of authority or termination of authority in this state of such corporation. law, may authorize it to purchase and hold from time to time other real property, (c) Every certificate of incorporation which includes among the purposes of the upon satisfactory proof that the value of the property so purchased does not corporation, the establishment, maintenance and operation of a hospital service exceed the value of the property so sold and conveyed within the three years or a health service or a medical expense indemnity plan or a dental expense next preceding the application. indemnity plan as permitted in article forty-three of the insurance law, shall (d) A corporation formed under general or special law to provide parks, play- have endorsed thereon or annexed thereto the approval of the superintendent grounds or cemeteries, or buildings and grounds for camp or grove meetings. of financial services and the commissioner of health. Sunday school assemblies, cemetery purposes, temperance, missionary, (d) Every corporation whose certificate of incorporation includes among its educational, scientific, musical and other meetings, subject to the ordinances purposes the operation of a school; a college, university or other entity provid- and police regulations of the county, city, town, or village in which such parks, ing post secondary education; a library; or a museum or historical society shall playgrounds, cemeteries, buildings and grounds are situated, may appoint from have endorsed thereon or annexed thereto the approval of the commissioner of time to time one or more special policemen, with power to remove the same at education, or in the case of a college or a university, the written authorization of pleasure. Such special policemen shall preserve order in and about such parks, the Regents of the university of the state of New York. Any other corporation the playgrounds, cemeteries, buildings and grounds, and the approaches thereto, certificate of incorporation of which includes a purpose for which a corporation and to protect the same from injury, and shall enforce the established rules and might be chartered by the regents of the university of the State of New York shall regulations of the corporation. Every policeman so appointed shall within fifteen mail a certified copy of the certificate of incorporation to the commissioner of days after his appointment and before entering upon the duties of his office, education within thirty days after receipt of confirmation of filing.

80 New York State Association of Cemeteries (e) Every certificate of incorporation of a cemetery corporation, except those (n) Every certificate of incorporation in which the name of the proposed cor- within the exclusionary provisions of section 1503 (Cemetery corporations) shall poration includes the words “American Legion,” shall have endorsed thereon have endorsed thereon or annexed thereto the approval of the cemetery board. or annexed thereto the approval of the Department of New York, the American (f) Every certificate of incorporation of a fire corporation shall have endorsed Legion, duly acknowledged by its commander or adjutant. thereon or annexed thereto the approval, signed and acknowledged, of the au- (o) Every certificate of incorporation which includes among its corporate purposes thorities of each city, village, town or fire district in which the corporation proposes or powers the establishment or maintenance of any hospital, as defined in article to act. Such authorities shall be: in a city, the mayor; in a village, a majority of the twenty-eight of the public health law, or the solicitation of contributions for any trustees; in a town, a majority of the members of the town board; in a fire district, such purpose, or purposes, shall have endorsed thereon or annexed thereto the a majority of the fire commissioners. The members of the town board of a town, approval of the public health and health planning council. or the trustees of a village, shall not consent to the formation of a fire corpora- (p) Every certificate of incorporation of a medical corporation as defined in tion as hereinbefore provided, until such board shall have held a public hearing article forty-four of the public health law and organized pursuant thereto and on the question of whether the fire company should be incorporated. The notice pursuant to this chapter, shall have endorsed thereon or annexed thereto the shall be published at least once in each week for two successive weeks in the consent of the commissioner of health and the approval of the public health and official newspaper published in the county in which such fire corporation intends health planning council. to locate, prior to the regular meeting of such board designated by the chairman (q) Every certificate of incorporation which includes among its corporate purposes of the board to consider the matter. Such notice shall contain the name of the or powers the establishment, or operation of a facility for which an operating proposed company, the names of the persons signing the certificate of incor- certificate from the commissioner of mental health is required by article thirty- poration, a brief description of the territory to be protected by the fire company one of the mental hygiene law, or the solicitation of contributions for any such and that all persons interested shall be heard. If no newspaper is published in purpose, shall have endorsed thereon or annexed thereto the approval of the the county the publication of the notice shall be in a newspaper in an adjoining commissioner of mental health. county selected by the chairman of such board. All expenses in connection with (r) Every certificate of incorporation of a health maintenance organization as such publication shall be borne by the parties making the application and paid defined in article forty-four of the public health law and organized pursuant before the hearing. thereto and pursuant to this chapter, shall have endorsed thereon or annexed (g) Every certificate of incorporation of a corporation for prevention of cruelty thereto the consent of the commissioner of health. to animals shall have endorsed thereon or annexed thereto the approval of the (t) Every certificate of incorporation which includes among its purposes and American Society for the Prevention of Cruelty to Animals, or, if such approval powers the establishment or maintenance of a hospital or facility providing health be withheld thirty days after application therefor, a certified copy of an order of related services, as those terms are defined in article twenty-eight of the public a justice of the supreme court of the judicial district in which the office of the health law, or the solicitation of contributions for any such purpose or two or corporation is to be located, dispensing with such approval, granted upon eight more of such purposes, shall have endorsed thereon the approval of the public days’ notice to such society. health and health planning council. (h) Every certificate of incorporation of a Young Men’s Christian Association shall (u) Every certificate of incorporation which includes among the purposes of the have endorsed thereon or annexed thereto the approval of the chairman of the corporation, the establishment or operation of a substance abuse, substance de- national board of Young Men’s Christian Associations. pendence, alcohol abuse, alcoholism, or chemical abuse or dependence program, (i) Every certificate of incorporation which indicates that the proposed corpora- or the solicitation of contributions for any such purpose, shall have endorsed tion is to solicit funds for or otherwise benefit the armed forces of the United thereon or annexed thereto the consent of the commissioner of the office of States or of any foreign country, or their auxiliaries, or of this or any other state alcoholism and substance abuse services to its filing by the department of state. or any territory, shall have endorsed thereon or annexed thereto the approval (v) Every certificate of incorporation which includes among the purposes of of the adjutant general. the corporation, the establishment, maintenance and operation of a nonprofit (j) Every certificate of incorporation which includes among its purposes the property/casualty insurance company, pursuant to article sixty-seven of the organization of wage-earners for their mutual betterment, protection and ad- insurance law, shall have endorsed thereon or annexed thereto the approval of vancement; the regulation of hours of labor, working conditions, or wages; or the the superintendent of financial services. performance, rendition or sale of services as labor consultant, labor-management advisor, negotiator, arbitrator, or specialist; and every certificate of incorpora- § 508. Income from corporate activities. tion in which the name of the proposed corporation includes “union”, “labor”, A corporation whose lawful activities involve among other things the charg- “council” or “industrial organization”, or any abbreviation or derivative thereof ing of fees or prices for its services or products shall have the right to receive in a context that indicates or implies that the corporation is formed for any of such income and, in so doing, may make an incidental profit. All such incidental the above purposes, shall have endorsed thereon or annexed thereto the ap- profits shall be applied to the maintenance, expansion or operation of the lawful proval of the industrial board of appeals. The board shall make such inquiry into activities of the corporation, and in no case shall be divided or distributed in any the purposes of the proposed corporation as it shall deem advisable and shall manner whatsoever among the members, directors, or officers of the corporation. order a hearing if necessary to determine whether or not such purposes are in all respects consistent with public policy and the labor law. Notice of the time § 519. Annual report of directors. and place of hearing shall be given to the applicants and such other persons as (a) The board shall present at the annual meeting of members a report, verified the board may determine. by the president and treasurer or by a majority of the directors, or certified by an (k) Every certificate of incorporation for a corporation which has as its exclusive independent public or certified public accountant or a firm of such accountants purpose the promotion of the interests of savings bank life insurance or the selected by the board, showing in appropriate detail the following: promotion of the interests of member banks may, if the approval of the superin- (1) The assets and liabilities, including the trust funds, of the corporation as of tendent of financial services is endorsed thereon or annexed thereto, use as a the end of a twelve month fiscal period terminating not more than six months part of the corporate name any of the words or phrases, or any abbreviation or prior to said meeting. derivative thereof, set forth in subparagraph (5) of paragraph (a) of section 301 (2) The principal changes in assets and liabilities, including trust funds, during (Corporate name; general). said fiscal period. (l) Every certificate of incorporation for a corporation which has as its exclusive (3) The revenue or receipts of the corporation, both unrestricted and restricted purpose the creation of an association of licensed insurance agents, licensed to particular purposes during said fiscal period. insurance brokers, or licensed insurance underwriters and every application for (4) The expenses or disbursements of the corporation, for both general and authority of a foreign corporation which is an independent laboratory engaged in restricted purposes, during said fiscal period. testing for public safety, or which has as its purpose the advancement of corpo- (5) The number of members of the corporation as of the date of the report, together rate, governmental, and institutional risk and insurance management, or which with a statement of increase or decrease in such number during said fiscal has as its exclusive purpose the creation of an association of insurers, each of period, and a statement of the place where the names and places of residence which is duly licensed in this state or, if it does no business or is not licensed in of the current members may be found. (b) The annual report of directors shall be this state, is duly licensed in another state or foreign jurisdiction may, if the ap- filed with the records of the corporation and either a copy or an abstract thereof proval of the superintendent of financial services is endorsed thereon or annexed entered in the minutes of the proceedings of the annual meeting of members. thereto, use as a part of the corporate name any of the words or phrases, or any (c) The board of a corporation having no members shall direct the president and abbreviation or derivative thereof, set forth in subparagraph (5) of paragraph (a) treasurer to present at the annual meeting of the board a report in accordance of section 301 (Corporate name; general). with paragraph (a), but omitting the requirement of subparagraph (5). This report (m) Every certificate of incorporation in which the name of the proposed corpora- shall be filed with the minutes of the annual meeting of the board. tion includes the name of a political party shall have endorsed thereon or annexed thereto the consent of the chairman of the county committee of such political party of the county in which the office of the corporation is to be located, except in cases where the supreme court finds that the withholding of such consent of the county chairman is unreasonable.

2018 - 2019 MEMBERSHIP DIRECTORY 81 § 519A. Annual reports for certain transactions required. instrument to use only “income,” “interest,” “dividends,” or “rents, issues, or (a) Every condominium or cooperative housing corporation, incorporated pursu- profits,” or “to preserve the principal intact,” or words of similar import: (1) cre- ant to this chapter, shall, at least once each year: ate an endowment fund of permanent duration unless other language in the gift (1) require that each director, as defined in paragraph six of subdivision (a) instrument limits the duration or purpose of the fund; and (2) do not otherwise of section one hundred two of this chapter, receive a copy of section seven limit the authority to appropriate for expenditure or accumulate under paragraph hundred fifteen of this chapter; and (a) of this section. (d) A rebuttable presumption of imprudence shall apply to gift (2) provide an annual report to the members or to the governing board, if there instruments executed upon or after the effective date of this article as follows: are no members, which shall be signed by each such director, containing The appropriation for expenditure in any year of an amount greater than seven information on any contracts made, entered into, or otherwise voted on by the percent of the fair market value of an endowment fund, calculated on the basis board of directors that were considered a related party transaction pursuant to of market values determined at least quarterly and averaged over a period of not section seven hundred fifteen of this chapter. (b) The annual report required less than five years immediately preceding the year in which the appropriation by subdivision (a) of this section shall include, but not be limited to, the following: for expenditure is made, creates a rebuttable presumption of imprudence. For (1) a list of all contracts voted on by the board of directors, including information an endowment fund in existence for fewer than five years, the fair market value on the contract recipient, contract amount, and the purpose of entering into the of the endowment fund must be calculated for the period the endowment fund contract; (2) the record of each meeting including director attendance, voting has been in existence. This subsection does not: records for contracts, and how each director voted on such contracts; and (3) (1) apply to an appropriation for expenditure permitted under law other than the the date of each vote on each contract, and the date the contract would be and chapter of the laws of 2010 that enacted this article or by the gift instrument; remain valid. (c) If the annual report required by paragraph two of subdivision (a) or (2) create a presumption of prudence for an appropriation for expenditure of this section would, notwithstanding the requirements of this section, contain of an amount less than or equal to seven percent of the fair market value of the no information because of the absence of any actions taken by the board that endowment fund. (e)(1) With respect to a gift instrument executed by the donor would otherwise qualify for inclusion in such annual report, then the board shall before the effective date of this article an institution must provide ninety days instead submit to the members or to the governing board, if there are no notice to the donor, if the donor is then available, before applying paragraph members, a document, signed by each director, indicating: “No actions taken by (a) of this section for the first time, during which time the donor may clarify or the board were subject to the annual report required pursuant to section 519-a amend the gift instrument to prohibit the application of paragraph (a) of this sec- of the Not-for-Profit Corporation Law”. tion. Such notice shall include a form for use by the donor, which shall contain language substantially as follows: Attention, Donor: Please check Box #1 or #2 § 520. Reports of corporation. below and return to the address shown above. ( ) #1 The institution may spend Each domestic corporation, and each foreign corporation authorized to conduct as much of my gift as may be prudent. ( ) #2 The institution may not spend below activities in this state, shall from time to time file such reports on its activities as the original dollar value of my gift. If you check Box #1 above, the institution may be required by the laws of this state. All registration and reporting require- may spend as much of your endowment gift (including all or part of the original ments pursuant to article seven-A of the executive law, and section 8-1.4 of the value of your gift) as may be prudent under the criteria set forth in Article 5-A estates, powers and trusts law, or related successor provisions, are, without of the Not-for-Profit Corporation Law (The Prudent Management of Institutional limitation on the foregoing, expressly included as reports required by the laws Funds Act). If you check Box #2 above, the institution may not spend below the of this state to be filed within the meaning of this section. Willful failure of a original dollar value of your endowment gift but may spend the income and the corporation to file a report as required by law shall constitute a breach of the appreciation over the original dollar value if it is prudent to do so. The criteria for directors’ duty to the corporation and shall subject the corporation, at the suit the expenditure of endowment funds set forth in Article 5-A of the Not-for-Profit of the attorney-general, to an action or special proceeding for dissolution under Corporation Law (The Prudent Management of Institutional Funds Act) will not article 11 (Judicial dissolution) in the case of a domestic corporation, or under apply to your gift. If the donor does not respond within ninety days from the date section 1303 (Violations) in the case of a foreign corporation. notice was given, paragraphs (a), (b), and (c) of this section shall be applied (2) This paragraph shall not apply if: (A) the gift instrument permits appropriation § 521. Liability for failure to disclose required information. for expenditure from the endowment fund without regard for the fund’s historic Failure of the corporation to comply in good faith with the notice or disclosure dollar value; (B) the gift instrument limits the institution’s authority to appropri- or reporting provisions of section 501 (Stock and shares prohibited; membership ate for expenditure in accordance with paragraph (b) of this section; or (C) the certificates authorized), or paragraph (c) of section 503 (Capital certificates), or gift consists of fund received as a result of an institutional solicitation without a paragraph (c) of section 505 (Subvention certificates), or paragraph (b) of sec- separate statement by the donor expressing a restriction on the use of funds. (f) tion 513 (Administration of assets received for specific purposes), or section 518 When an institution acts pursuant to paragraph (a) or (e) of this section, it shall (Reports to comptroller), or section 519 (Annual report of directors), or section keep a record of such action. 520 (Reports of corporation), shall make the corporation liable for any damage sustained by any person in consequence thereof. § 603. Meetings of members. (a) Meetings of members may be held at such place, within or without this state, § 553. Appropriation for expenditure or accumulation of endowment fund; as may be fixed by or under the by-laws or, if not so fixed, at the office of the rules of construction. corporation in this state. (a) Subject to the intent of a donor expressed in the gift instrument, an institution (b) A meeting of the members shall be held annually for the election of directors may appropriate for expenditure or accumulate so much of an endowment fund and the transaction of other business on a date fixed by or under the by-laws. as the institution determines is prudent for the uses, benefits, purposes, and Failure to hold the annual meeting on the date so fixed or to elect a sufficient duration for which the endowment fund is established. Unless stated otherwise in number of directors to conduct the business of the corporation shall not work the gift instrument, the assets in an endowment fund are donor-restricted assets a forfeiture or give cause for dissolution of the corporation, except as provided until appropriated for expenditure by the institution. In making a determination to in paragraph (a) of section 1102 (Judicial dissolution; petition by directors or appropriate or accumulate, the institution shall act in good faith, with the care members; petition in case of deadlock among directors or members). that an ordinarily prudent person in a like position would exercise under similar (c) Special meetings of the members may be called by the board and by such circumstances, and shall consider, if relevant, the following factors: person or persons as may be authorized by the certificate of incorporation or the (1) the duration and preservation of the endowment fund; (2) the purposes of by-laws. In any case, such meetings may be convened by the members entitled to the institution and the endowment fund; (3) general economic conditions; (4) the cast ten per cent of the total number of votes entitled to be cast at such meeting, possible effect of inflation or deflation; (5) the expected total return from income who may, in writing, demand the call of a special meeting specifying the date and and the appreciation of investments; (6) other resources of the institution; (7) month thereof, which shall not be less than two nor more than three months from where appropriate and circumstances would otherwise warrant, alternatives the date of such written demand. The secretary of the corporation upon receiving to expenditure of the endowment fund, giving due consideration to the effect the written demand shall promptly give notice of such meeting, or if he fails to do that such alternatives may have on the institution; and (8) the investment policy so within five business days thereafter, any member signing such demand may of the institution. For each determination to appropriate for expenditure, the give such notice. The meeting shall be held at the place fixed in the by-laws or, institution shall keep a contemporaneous record describing the consideration if not so fixed, at the office of the corporation. that was given by the governing board to each of the factors enumerated in this (d) A corporation may provide in its certificate of incorporation or by-laws adopted paragraph. (b) To limit the authority to appropriate for expenditure or accumulate by the members for the election of representatives or delegates, who, when as- under paragraph (a) of this section, a gift instrument must specifically state the sembled within or without the state as directed by the certificate of incorporation limitation. Terms in a gift instrument setting forth a specific spending level, rate, or the by-laws, shall have and may exercise all of the powers, rights and privileges or amount, or explicitly modifying or overriding the provisions of paragraph (a) of of members at an annual meeting. When so exercising the powers, rights and this section, will limit the authority of the institution to appropriate for expenditure privileges of members, such representatives or delegates shall be subject in all or accumulate under paragraph (a) of this section. (c) Terms in a gift instrument respects to the provisions of this chapter governing members. designating a gift as an endowment, or a direction or authorization in the gift

82 New York State Association of Cemeteries § 605. Notice of meeting of members. by the court, that the indemnification would be inconsistent with any condition (a) Whenever under the provisions of this chapter members are required or with respect to indemnification expressly imposed by the court in approving the permitted to take any action at a meeting, written notice shall state the place, settlement. date and hour of the meeting and, unless it is an annual meeting, indicate that it (c) If any expenses or other amounts are paid by way of indemnification, otherwise is being issued by or at the direction of the person or persons calling the meet- than by court order or action by the members, the corporation shall prepare a ing. Notice of a special meeting shall also state the purpose or purposes for statement specifying the persons paid, the amounts paid, and the nature and which the meeting is called. A copy of the notice of any meeting shall be given, status at the time of such payment of the litigation or threatened litigation, and personally, by mail, or by facsimile telecommunications or by electronic mail, to (1) Not later than the next annual meeting of members, unless such meeting each member entitled to vote at such meeting. If the notice is given personally, is held within three months from the date of such payment, and, in any event, by first class mail or by facsimile telecommunications or by electronic mail, it within fifteen months of the date of such payment, shall mail the statement to its shall be given not less than ten nor more than fifty days before the date of the members of record entitled at the time to vote for the election of directors; or (2) meeting; if mailed by any other class of mail, it shall be given not less than thirty If the corporation has no members, shall include the statement in the records of nor more than sixty days before such date. If mailed, such notice is given when the corporation open to public inspection, or (3) If the corporation is a cemetery deposited in the United States mail, with postage thereon prepaid, directed to corporation, as defined in paragraph (a) of section 1502 (Definitions), which term, the member at his address as it appears on the record of members, or, if he shall for the purposes of this section, shall include a religious corporation having have filed with the secretary of the corporation a written request that notices to members, (i) by including the statement required by this paragraph or paragraph him be mailed to some other address, then directed to him at such other address. (d) of section 726 (Insurance for indemnification of directors and officers), as If sent by facsimile telecommunication or mailed electronically, such notice is the case may be in the records of the corporation open to public inspection; (ii) given when directed to the member’s fax number or electronic mail address as by including the information required by the statement in any notice published it appears on the record of members, or, to such fax number or other electronic pursuant to the provisions of section 605 (Notice of meeting of members), except mail address as filed with the secretary of the corporation. Notwithstanding the as otherwise provided by law; (iii) by enclosing the statement with the notice of foregoing, such notice shall not be deemed to have been given electronically (1) annual meeting if such notice is in fact mailed to the members; and (iv) by raising if the corporation is unable to deliver two consecutive notices to the member by the issue for approval at the next annual meeting of the members. facsimile telecommunication or electronic mail; or (2) the corporation otherwise (d) If any action with respect to indemnification of directors and officers is taken becomes aware that notice cannot be delivered to the member by facsimile by way of amendment of the by-laws, resolution of directors, or by agreement, then telecommunication or electronic mail. An affidavit of the secretary or other the corporation shall, not later than the next annual meeting of members, unless person giving the notice or of a transfer agent of the corporation that the notice such meeting is held within three months from the date of such action, and, in required by this section has been given shall, in the absence of fraud, be prima any event, within fifteen months from the date of such action, mail to its members facie evidence of the facts therein stated. Whenever a corporation has more than of record at the time entitled to vote for the election of directors a statement five hundred members, the notice may be served by publication in a newspaper specifying the action taken. If the corporation has no members, the statement published in the county in the state in which the principal office of the corporation shall be included in the records of the corporation open to public inspection. is located, once a week for three successive weeks next preceding the date of (e) The provisions of this article relating to indemnification of directors and of- the meeting, provided that the corporation shall also prominently post notice of ficers and insurance therefor shall apply to domestic corporations and foreign such meeting on the homepage of any website maintained by the corporation corporations conducting activities in this state, except as provided in section continuously from the date of publication through the date of the meeting. A 1321 (Exemption from certain provisions). corporation shall send notice of meetings by first class mail to any member who requests in writing that such notices be delivered by such method. § 726. Insurance for indemnification of directors and officers. (b) When a meeting is adjourned to another time or place, it shall not be neces- (a) Subject to paragraph (b), a corporation shall have power to purchase and sary, unless the by-laws require otherwise, to give any notice of the adjourned maintain insurance: (1) To indemnify the corporation for any obligation which meeting if the time and place to which the meeting is adjourned are announced it incurs as a result of the indemnification of directors and officers under the at the meeting at which the adjournment is taken, and at the adjourned meeting provisions of this article, and (2) To indemnify directors and officers in instances any business may be transacted that might have been transacted on the original in which they may be indemnified by the corporation under the provisions of this date of the meeting. However, if after the adjournment the board fixes a new article, and (3) To indemnify directors and officers in instances in which they may record date for the adjourned meeting, a notice of the adjourned meeting shall not otherwise be indemnified by the corporation under the provisions of this be given to each member of record on the new record date entitled to notice article provided the contract of insurance covering such directors and officers under paragraph (a). provides, in a manner acceptable to the superintendent of financial services, for a retention amount and for co-insurance. § 607. List or record of members at meetings. (b) No insurance under paragraph (a) may provide for any payment, other than A list or record of members entitled to vote, certified by the corporate officer cost of defense, to or on behalf of any director or officer: (1) if a judgment or other responsible for its preparation or by a transfer agent, shall be produced at any final adjudication adverse to the insured director or officer establishes that his meeting of members upon the request therefor of any member who has given acts of active and deliberate dishonesty were material to the cause of action written notice to the corporation that such request will be made at least ten days so adjudicated, or that he personally gained in fact a financial profit or other prior to such meeting. If the right to vote at any meeting is challenged, the inspec- advantage to which he was not legally entitled, or (2) in relation to any risk the tors of election, or the person presiding thereat, shall require such list or record insurance of which is prohibited under the insurance law of this state. of members to be produced as evidence of the right of the persons challenged (c) Insurance under any or all subparagraphs of paragraph (a) may be included to vote at such meeting, and all persons who appear from such list or record to in a single contract or supplement thereto. Retrospective rated contracts are be members entitled to vote thereat may vote at such meeting. prohibited. (d) The corporation shall, within the time and to the persons provided in paragraph § 725. Other provisions affecting indemnification of directors and officers. (c) of section 725 (Other provisions affecting indemnification of directors and of- (a) All expenses incurred in defending a civil or criminal action or proceeding ficers), mail a statement in respect to any insurance it has purchased or renewed which are advanced by the corporation under paragraph (c) of section 723 under this section, specifying the insurance carrier, date of the contract, cost of (Payment of indemnification other than by court award) or allowed by a court the insurance, corporate positions insured, and a statement explaining all sums, under paragraph (c) of section 724 (Indemnification of directors and officers by not previously reported in a statement to members, paid under any indemnifica- a court) shall be repaid in case the person receiving such advancement or al- tion insurance contract. Notwithstanding any other provision of law, a cemetery lowance is ultimately found, under the procedure set forth in this article, not to corporation or a religious corporation having members which purchases or be entitled to indemnification or, where indemnification is granted, to the extent renews any insurance under this section after the effective date of the act which the expenses so advanced by the corporation or allowed by the court exceed added this sentence to this paragraph, which corporation had two hundred fifty the indemnification to which he is entitled. or more interments in the calendar year preceding such purchase or renewal, (b) No indemnification, advancement or allowance shall be made under this shall mail the statement required by this section to every person to whom a care article in any circumstance where it appears: (1) That the indemnification would notice or solicitation for services has been sent during such calendar year and be inconsistent with the law of the jurisdiction of incorporation of a foreign to every person to whom a notice of annual meeting was mailed during such corporation which prohibits or otherwise limits such indemnification; or (2) That calendar year, but in no event to less than ten per centum of the lot owners of the indemnification would be inconsistent with a provision of the certificate of record during such calendar year. Such corporation shall not be required to mail incorporation, a by-law, a resolution of the board or of the members, an agreement such statement during any subsequent year, unless such corporation elects to or other proper corporate action, in effect at the time of the accrual of the alleged mail notices of annual meeting to its members in which event the statement shall cause of action asserted in the threatened or pending action or proceeding in be enclosed as provided in clause (iii) of paragraph (c) (3) of section 725 (Other which the expenses were incurred or other amounts were paid, which prohibits provisions affecting indemnification of directors and officers). A corporation hav- or otherwise limits indemnification; or (3) If there has been a settlement approved ing less than two hundred fifty interments in the calendar year preceding such

2018 - 2019 MEMBERSHIP DIRECTORY 83 purchase or renewal shall not be required to mail such statement unless such for such time and upon such terms and conditions, if any, as to the application, corporation elects to mail notices of annual meeting to its members in which event investment and reinvestment of the principal and income and otherwise as shall the statement shall be enclosed as provided in clause (iii) of paragraph (c) (3) of be stated in the instrument creating the trust as agreed upon, but no such trust section 725 (Other provisions affecting indemnification of directors and officers). fund created by will shall exceed ten per centum of the net value of the estate of (e) This section is the public policy of this state to spread the risk of corporate the testator. The corporation shall give security and account for such money or management, notwithstanding any other general or special law of this state or personal property as hereinbefore provided. If security is furnished by a surety of any other jurisdiction, including the federal government. company bond, the reasonable expense thereof shall be a charge against the funds of the corporation. § 1401. Private and family cemetery corporations. (d) Type of corporation. A family or private cemetery corporation is a charitable (a) Private cemetery corporation. Seven or more persons may become a private corporation under this chapter. cemetery corporation by setting off for a private cemetery enclosed real property, (e) Private and family cemetery corporations; prohibitions. (1) No private or to the extent of not more than three acres, and by electing at a meeting of the family cemetery corporation shall, directly or indirectly: (i) sell, or have, enter owners of the property so set off, at which not less than seven shall be present, into or perform a lease of any of its real property to a funeral entity, or use any three of their number to be directors, to hold office for five years. The chairman of its property for location of a funeral entity; (ii) commingle its funds with a and secretary of such meeting shall make, sign and acknowledge, and file in the funeral entity; (iii) direct or carry on its business or affairs with a funeral entity; office of the clerk of the county in which such real property is situated, a certificate (iv) authorize control of its business or affairs by a funeral entity; (v) engage in containing the name of the corporation, a description of the lands so purchased any sale or cross-marketing of goods or services with a funeral entity; (vi) have, or set apart, and the names of the directors. No such cemetery shall be located enter into or perform a management or service contract for cemetery operations within one hundred rods of any dwelling-house without the written consent of the with a funeral entity; or (vii) have, enter into or perform a management contract owner thereof. Additional lands not exceeding three acres may be acquired by a with any entity, other than a not-for-profit cemetery corporation. (2) Only the private cemetery corporation; but no additional lands so purchased or otherwise provisions of subparagraphs (i) and (ii) of subdivision one of this paragraph acquired shall be used for the purpose of burial within three hundred feet of any shall apply to cemetery corporations with thirty acres or less of real property dwelling without the written consent of the owner thereof. dedicated to cemetery purposes, and only to the extent the sale or lease is of (b) Removal of remains from private cemeteries to other cemeteries. The super- real property dedicated to cemetery purposes, and such cemeteries shall not visor of any town containing a private cemetery may remove any body interred engage in the sale of funeral home goods or services, except if such goods and in such cemetery to any other cemetery within the town, if the owners of such services are otherwise permitted to be sold by cemeteries. (3) For the purposes of cemeteries and the next of kin of the deceased consent to such removal. The this paragraph, “funeral entity” means a person, partnership, corporation, limited owners of a private cemetery may remove the bodies interred therein to any other liability company or other form of business organization providing funeral home cemetery within such town, or to any cemetery designated by the next of kin of services, or owning, controlling, conducting or affiliated with a funeral home, any the deceased. Notice of such removal shall be given within twenty days before subsidiary thereof or an officer, director or stockholder having a ten per centum such removal personally or by certified mail to the next of kin of the deceased if or greater proprietary, beneficial, equitable or credit interest in a funeral home. known and to the clerk and historian of the county in which such real property is situated and notice shall be given to the New York state department of state, PUBLIC HEALTH LAW division of cemeteries. If any of the deceased are known to be veterans, the § 3441. Funeral firms; operation by licensed persons. owners shall also notify the division of veterans’ affairs. In the absence of the 1. No funeral firm shall be operated within the state unless: next of kin, the county clerk, county historian or the division of veterans’ affairs (a) if the owner is an individual, he shall be a duly licensed funeral director or may act as a guardian to ensure proper reburial. undertaker; if the owner is a partnership organized at any time after the seventh (c) Family cemetery corporations. Any person, by deed or devise, may dedicate day of April in the year nineteen hundred forty-four and first registered with the land to be used exclusively for a family cemetery. The executors, administrators department after that date all partners shall be duly licensed funeral directors or trustees of a deceased person, with the written authority of all of his surviving or undertakers; if the owner is a corporation, or is a partnership organized and heirs, next of kin, devisees and legatees, executed in person or by an attorney, registered with the department before the seventh day of April in the year nineteen or if infants, by legal guardian, may dedicate lands of such deceased person hundred forty-four and having any unlicensed partners, or is the legal representa- exclusively for a family cemetery, or may purchase with the funds of the estate, tive of a deceased funeral director or undertaker, the manager registered with suitable lands therefor. The land so dedicated shall not exceed three acres, not the department shall be a duly licensed funeral director or undertaker; be located within one hundred rods of a dwelling-house, without the consent of (b) the owner shall biennially register with the department in accordance with the owner, unless such land, at the time of dedication, is in actual use for burial the provisions of this article; or cemetery purposes within the limits of a city. The instrument dedicating such (c) the certificate of registration issued by the department to a funeral firm shall land shall describe the same, may appoint directors to manage such cemetery, be conspicuously displayed at the funeral establishment for which the registra- prescribe, or provide for making rules, directions or by-laws for such management, tion was issued; direct the manner of choosing successors to the directors, specify their qualifica- (d) the license of the registered manager of a registered firm, shall be conspicu- tions, and grant to them and their successors money or personal property as a ously displayed at the establishment for which the firm registration was issued; fund for maintaining, improving and embellishing the cemetery, in accordance (e) it shall be under the immediate and personal supervision, direction, manage- with the deed or will, or the written authority of the heirs, next of kin, devisees ment, and control of a licensed funeral director or undertaker, registered with and legatees. The instrument dedicating land for a family cemetery, together the department, who shall not serve as the manager at more than one funeral with the authority, if any, of the heirs, next of kin, devisees and legatees of the establishment for more than one firm; deceased person, shall be filed in the office of the county clerk of each county (f) all funeral directing, undertaking, and embalming shall be under the immediate in which the cemetery is to be situated. The directors before entering on their and personal supervision, direction, management, and control of a duly licensed duties, shall file in the office of the county clerk of each such county, a written funeral director, undertaker and embalmer, respectively; and, acceptance of their appointment; and thereupon they and their successors (g) the operation thereof and the maintenance of the establishment shall conform shall constitute a corporation under the name designated in such instrument. A to the rules and regulations of the department. fund created by will for the purpose of maintaining, improving and embellishing 2. A license or registration certificate granted or issued by the department shall such a cemetery shall not exceed ten per centum of the net value of the estate not be assignable or transferable. of the testator. Such corporation before receiving any property, money or funds 3. No funeral firm shall be operated or located on real property owned, leased for improving, maintaining and embellishing the cemetery, shall execute to the or under the control of a cemetery corporation, a family cemetery corporation surrogate of the county in which such real property is situated, a bond with sure- or a private cemetery corporation; or on real property dedicated for cemetery ties, or the bond of a surety company, approved by him, in a penalty of twice the purposes or land adjacent thereto, which is owned, leased or under the control principal sum of the fund placed in charge of the corporation, conditioned for the of a religious corporation, county, town, village or municipal corporation. faithful preservation and application thereof according to the rules, directions 4. No funeral firm shall engage in the sale or cross-marketing of goods or services or by-laws prescribed in the instrument under which the appointment of such with any cemetery corporation. Such prohibition shall apply to any financial rela- directors was made, and renew such bond or execute a new bond whenever tionship and co-management between a funeral firm and cemetery corporation. required so to do by such surrogate. At least once in each year and oftener if For the purposes of this subdivision, “cross-marketing” shall include, but not be required by the surrogate the corporation shall file with him a verified account limited to, solicitation, provider discounts (except as authorized by the regulations of its receipts and expenditures on account of the funds in its hands, or under its of the commissioner), or carrying on business or affairs between a funeral firm control, together with vouchers for all disbursements. Any person may bequeath and cemetery corporation. or transfer to, and any such corporation may take, money or personal property by will, deed or other transfer, upon trust, to hold and apply to dispose of the same for the purpose of maintaining, improving and embellishing any lot, plot or portion of such cemetery, either according to the discretion of the directors, or

84 New York State Association of Cemeteries § 3441A. Funeral arrangements; use of flag. less than four years, and shall be made available for inspection by the division Upon the request of the person responsible for the payment for funeral arrange- of cemeteries during normal business hours. The original copy of every such ments made for the care and disposition of the body of a deceased veteran, receipt shall be retained by the licensed funeral firm for a period of not less than eligible under federal law or regulations or section two hundred fifty-a of four years pursuant to the rules and regulations of the department governing the the military law for the use of a United States flag for burial purposes, every maintenance of records. person licensed pursuant to this article, including funeral directors and funeral 3. The person in charge of the place of burial or other disposition shall endorse firms, shall furnish a United States flag for the covering of the casket at the time upon the permit, the date of interment, or cremation or other disposition over his of the funeral free of charge. Notice of the availability of such flag shall be given signature, and shall return all permits so endorsed to the registrar of his district at the time the itemized list of services is furnished. within seven days after the date of interment, cremation or other disposition. 4. When burying or otherwise disposing of the body of a deceased person in § 4144. Deaths; burial and removal permits; transportation of remains. a cemetery or burial place having no person in charge, the funeral director or 1. The body of any person whose death occurs in this state, or which shall be undertaker shall (a) sign the burial or removal permit, giving the date of burial; found dead herein shall not be interred, deposited in a vault or tomb, cremated or (b) write across the face of the permit the words “No person in charge; “ and (c) otherwise disposed of, or removed from this state, or be temporarily held pending file the burial or removal permit within three days with the registrar of the district further disposition more than seventy-two hours after death, unless a permit for in which the cemetery is located. burial, removal, or other disposition thereof shall have been properly issued by 5. The person in charge of the place of burial, cremation, or other disposition shall the registrar of vital statistics of the registration district in which the death oc- keep a record of all bodies interred or otherwise disposed of on the premises curred or the body was found; provided, however, that a license funeral director under his charge, in each case stating the name of each deceased person, place may apply for and receive such permit on behalf of any person or institution of death, date of burial or disposal, and name and address of the funeral direc- authorized by article forty-two or forty-three of this chapter to receive unclaimed tor or undertaker, which record shall at all time be open to official inspection. cadavers or anatomical gifts. 2. (a) No burial or removal permit shall be issued by any registrar until, wherever § 4146. Deaths; burial permits; interments in certain cemeteries prohibited. practicable, a complete and satisfactory certificate of death has been filed with 1. Whenever the legislative authority of any municipality shall deem that him as provided in this article. (b) The funeral director or undertaker who shall further interments in any cemetery in such municipality would be detrimental to make any removal before a permit is issued by the registrar, shall return the body the public health, it may by resolution direct its clerk to cause a notice to be to the registration district where death occurred, whenever the coroner, medical served upon the person or corporation owning or controlling such cemetery, and examiner, or district attorney shall request such return of the body for investigation to publish said notice once a week for three successive weeks in two papers or post-mortem examination. (c) Except as specifically provided in this section, published in such city, stating a time and place not less than thirty days after the existing general duties of, and remuneration received by, local registrars in service and first publication of such notice, at which any person interested accepting and filing certificates of death and issuing burial and removal permits may show cause to the legislative authority why further interments in such pursuant to any statute or regulation shall be maintained, and not altered or cemetery should not be prohibited. abridged in any way by this section 3. No registrar of vital statistics shall receive 2. At the time and place specified in such notice the legislative authority of any fee for the issuance of burial or removal permits under this chapter except such municipality shall hear all persons desiring to be heard, and if upon such as referenced by section forty-one hundred forty-eight of this title and other than hearing it appears that further interments in such cemetery will be detrimental to the compensation provided in this article. 4. When the body of a deceased person public health, it may by resolution prohibit further interments therein. is transported from outside of the state into a registration district in this state for 3. If such resolution is adopted a certified copy thereof shall be filed with the burial or other disposition, the transit or removal permit issued in accordance board of health of the municipality in which the cemetery is located, and thereafter with the law and health regulations of the place where the death occurred shall permits for interments in such cemetery shall not be issued. The action of the leg- be given the same force and effect as the burial permit herein provide for. 5. If the islative authority in passing such resolution may be reviewed within thirty days interment, or other disposition of the body of a deceased person is to be made thereafter under and pursuant to article seventy-eight of the civil practice act. within the state, the wording of the burial or removal permit may be limited to a 4. A burial permit issued by any registrar of vital statistics authorizing burial statement by the registrar, and over his signature, that a satisfactory certificate in such cemetery shall be deemed null and void and of no legal effect after a of death, having been filed with him, as required by law, permission is granted copy of the resolution has been filed with the board of health of the municipality. to inter, remove or otherwise dispose of the body, stating the name, age, sex, cause of death, and other necessary details in a manner and format as may be § 4147. Deaths; confidentiality of records. required by the commissioner. 6. Notwithstanding any other provision of law, The death certificate, burial permit or any other record of death or interment, the commissioner shall have power to promulgate rules with reference to the as defined by article forty-one of this chapter, including but not limited to the removal of bodies of persons whose deaths occur on trains, boats or other carriers name, address or telephone number of the decedent, next of kin or surviving engaged in the transportation of persons within this state, and with reference to relatives of such decedent, shall not be sold or offered for sale for commercial, the removal of bodies as provided herein. promotional or profit-making purposes without the written consent of the next of kin or the legal representative of such decedent or next of kin. The provisions § 4145. Deaths; burial and removal permits; disposition of remains. of this section shall not apply to newspapers or newsletters providing general 1. No person in charge of any premises on which interments, cremations or other information to the public. A violation of this section shall constitute a violation disposition of the body of a deceased person are made shall inter or permit the as defined in the penal law. interment or other disposition of any body unless it is accompanied by a burial, cremation or transit permit, as provided in this article. § 4148. Electronic death registration system 2. (a) The funeral director or undertaker shall deliver the burial permit to the 1. The department is hereby authorized and directed to design, implement and person in charge of the place of burial or other disposition before interring or maintain an electronic death registration system for collecting, storing, recording, otherwise disposing of the body or shall attach the removal or transit permit to transmitting, amending, correcting and authenticating information, as neces- the box containing the body, when shipped by any transportation company, which sary and appropriate to complete a death registration, and to generate such permit shall accompany the remains to its destination, where, if within this state, it documents as determined by the department in relation to a death occurring in shall be delivered to the person in charge of the place of burial or other disposition. this state. As part of the design and implementation of the system established (b) Any person or other entity owning, operating, managing, or designated to by this section, the department shall consult with all persons authorized to use receive the body of a deceased person at a place of burial, cremation, or other such system to the extent practicable and feasible. The payment referenced in final disposition in this state, who receives the body of a deceased person, shall subdivision five of this section shall be collected for each burial or removal permit provide a receipt for the body to the funeral director, undertaker or registered issued on or after the effective date of this section from the licensed funeral direc- resident who delivered such body. Each receipt shall (i) be endorsed by both such tor or undertaker to whom such permit is issued, in the manner specified by the person and the funeral director, undertaker or registered resident, (ii) indicate department and shall be used solely for the purpose set forth in subdivision the date the body was delivered, (iii) include the name of the funeral director, five of this section. Except as specifically provided in this section, the existing undertaker or registered resident delivering the body and the registration number general duties of, and remuneration received by, local registrars in accepting of such funeral director, undertaker or registered resident, (iv) include the name and filing certificates of death and issuing burial and removal permits pursuant of the registered funeral firm the funeral director, undertaker or registered resi- to any statute or regulation shall be maintained, and not altered or abridged in dent represents, (v) include the name of the deceased person as it appears on any way by this section. the burial, cremation, or transit permit, and (vi) include the name of the owner, 2. Commencing on the implementation date, the department shall require that operator, manager, or person in charge of the place of burial, cremation, or other deaths occurring within this state must be registered using the electronic death final disposition who received the body of the deceased person. A copy of such registration system established in this section. Electronic death registration receipt shall be retained by the owner, operator, manager, or person in charge may be phased in, as determined by the commissioner, for deaths occurring in of the place of burial, cremation, or other final disposition for a period of not the state until the electronic death registration system is fully implemented

2018 - 2019 MEMBERSHIP DIRECTORY 85 in the state. As used in this section, “implementation date” means the first day to subdivision seven of this section; or (x) a chief fiscal officer of a county or a in January in the second year after this section becomes a law, or as soon public administrator appointed pursuant to article twelve or thirteen of the surro- thereafter as the commissioner reasonably determines by regulation is feasible gate’s court procedure act, or any other person acting on behalf of the decedent, in light of the intent of this section. provided that such person has executed a written statement pursuant to subdivi- 3. Commencing on the implementation date, all persons required to register sion seven of this section. (b) If a person designated to control the disposition of a death or file a certificate of death under this article, and such others as may a decedent’s remains, pursuant to this subdivision, is not reasonably available, be authorized by the commissioner, shall have access to the electronic death unwilling or not competent to serve, and such person is not expected to become registration system for the purpose of entering information required to execute, reasonably available, willing or competent, then those persons of equal priority complete and file a certificate of death or to retrieve such information or generate and, if there be none, those persons of the next succeeding priority shall have the documentation from the electronic death registration system. The confidentiality right to control the disposition of the decedent’s remains. (c) The person in control provisions in section forty-one hundred forty-seven of this title shall apply to of disposition, pursuant to this section, shall faithfully carry out the directions of information maintained in this system. the decedent to the extent lawful and practicable, including consideration of the 4. Notwithstanding any provision of law to the contrary, commencing on or after financial capacity of the decedent’s estate and other resources made available for January first, two thousand fifteen, or on such date determined by the commis- disposition of the remains. The person in control of disposition shall also dispose sioner pursuant to subdivision two of this section, any requirement of this title of the decedent in a manner appropriate to the moral and individual beliefs and for a signature of any person shall be deemed satisfied by the use by such person wishes of the decedent provided that such beliefs and wishes do not conflict with of digital signature provided such person is authorized in accordance with the directions of the decedent. The person in control of disposition may seek to this section to use the electronic death registration system. recover any costs related to the disposition from the fiduciary of the decedent’s 5. Licensed funeral directors and undertakers shall support the establish- estate in accordance with section eighteen hundred eleven of the surrogate’s ment and maintenance of the electronic death registration system through court procedure act. (d) No funeral director, undertaker, embalmer or no person a payment, tendered for each burial and removal permit issued to a licensed with an interest in, or who is an employee of any funeral firm, cemetery organiza- funeral director or undertaker, in the amount of twenty dollars, provided that tion or business operating a crematory, columbarium or any other business, who such payment shall be considered a cost of operation and the funeral director also controls the disposition of remains in accordance with this section, shall or undertaker shall not charge any additional fee related to such payment for receive compensation or otherwise receive financial benefit for disposing of the funeral or other services. remains of a decedent. (e) No person who: (1) at the time of the decedent’s death, was the subject of an order of protection protecting the decedent; or (2) has been § 4200. Cadavers; duty of burial. arrested or charged with any crime set forth in article one hundred twenty-five of 1. Except in the cases in which a right to dissect it is expressly conferred by law, the penal law as a result of any action allegedly causally related to the death of every body of a deceased person, within this state, shall be decently buried or the decedent shall have the right to control the disposition of the remains of the incinerated within a reasonable time after death. decedent. However, the application of this paragraph in a particular case may be 2. The provisions of this section shall not impair the right to carry the body of a waived or modified in the interest of justice by order of (i) the court that issued the deceased person through this state, or to remove from this state the body of a order of protection or in which the criminal action against the person is pending, person who has died within it, for the purpose of burying the same elsewhere. or a superior court in which an action or proceeding under the domestic relations law or the family court act between the person and the decedent was pending § 4201. Disposition of remains; responsibility therefor. at the time of the decedent’s death, or (ii) if proceeding in that court would cause 1. As used in this section, the following terms shall have the following meanings, inappropriate delay, a court in a special proceeding. unless the context otherwise requires: 3. The written instrument referred to in paragraph (a) of subdivision two of this (a) “Cremation” means the incineration of human remains. section may be in substantially the following form, and must be signed and dated (b) “Disposition” means the care, disposal, transportation, burial, cremation or by the decedent and the agent and properly witnessed: embalming of the body of a deceased person, and associated measures. APPOINTMENT OF AGENT TO CONTROL DISPOSITION OF REMAINS (c) “Domestic partner” means a person who, with respect to another person: (i) I, ______is formally a party in a domestic partnership or similar relationship with the other (Your name and address) being of sound mind, willfully and voluntarily make person, entered into pursuant to the laws of the United States or any state, local known my desire that, upon my death, the disposition of my remains shall be or foreign jurisdiction, or registered as the domestic partner of the person with controlled by ______any registry maintained by the employer of either party or any state, municipality, (name of agent) With respect to that subject only, I hereby appoint such person or foreign jurisdiction; or (ii) is formally recognized as a beneficiary or covered as my agent with respect to the disposition of my remains. person under the other person’s employment benefits or health insurance; or SPECIAL DIRECTIONS: (iii) is dependent or mutually interdependent on the other person for support, Set forth below are any special directions limiting the power granted to as evidenced by the totality of the circumstances indicating a mutual intent to my agent as well as any instructions or wishes desired to be followed in the disposi- be domestic partners including but not limited to: common ownership or joint tion of my remains: ______leasing of real or personal property; common house holding, shared income ______or shared expenses; children in common; signs of intent to marry or become ______domestic partners under subparagraph (i) or (ii) of this paragraph; or the length Indicate below if you have entered into a pre-funded pre-need agreement subject to of the personal relationship of the persons. Each party to a domestic partnership section four hundred fifty-three of the general business law for funeral merchandise shall be considered to be the domestic partner of the other party. “Domestic or service in advance of need: [] No, I have not entered into a pre-funded pre-need partner” shall not include a person who is related to the other person by blood in a agreement subject to section four hundred fifty-three of the general business law. manner that would bar marriage to the other person in New York state. “Domestic [ ] Yes, I have entered into a pre-funded pre-need agreement subject to section partner” shall also not include any person who is less than eighteen years of age four hundred fifty-three of the general business law. or who is the adopted child of the other person or who is related by blood in a ______manner that would bar marriage in New York state to a person who is the lawful (Name of funeral firm with which you entered into a pre-funded pre-need funeral spouse of the other person. agreement to provide merchandise and/or services) (d) “Person” means a natural person eighteen years of age or older. AGENT 2. (a) The following persons in descending priority shall have the right to control Name: ______the disposition of the remains of such decedent: (i) the person designated in a Address: ______written instrument executed pursuant to the provisions of this section; (ii) the Telephone Number: ______decedent’s surviving spouse; (ii-a) the decedent’s surviving domestic partner SUCCESSORS: (iii) any of the decedent’s surviving children eighteen years of age or older; (iv) If my agent dies, resigns, or is unable to act, I hereby appoint the following persons either of the decedent’s surviving parents; (v) any of the decedent’s surviving (each to act alone and successively, in the order named) to serve as my agent to siblings eighteen years of age or older; (vi) a guardian appointed pursuant to control the disposition of my remains as authorized by this document: article seventeen or seventeen-A of the surrogate’s court procedure act or article 1. First Successor eighty-one of the mental hygiene law; (vii) any person eighteen years of age or Name: ______older who would be entitled to share in the estate of the decedent as specified Address: ______in section 4-1.1 of the estates, powers and trusts law, with the person closest Telephone Number: ______in relationship having the highest priority; (viii) a duly appointed fiduciary of the 2. Second Successor estate of the decedent; (ix) a close friend or relative who is reasonably familiar Name: ______with the decedent’s wishes, including the decedent’s religious or moral beliefs, Address: ______when no one higher on this list is reasonably available, willing, or competent Telephone Number: ______to act, provided that such person has executed a written statement pursuant

86 New York State Association of Cemeteries DURATION: of his or her remains and that such person is the person having priority under This appointment becomes effective upon my death. subdivision two of this section. PRIOR APPOINTMENT REVOKED: 8. Every dispute relating to the disposition of the remains of a decedent shall be I hereby revoke any prior appointment of any person to control the disposition resolved by a court of competent jurisdiction pursuant to a special proceeding of my remains. under article four of the civil practice law and rules. No person providing ser- Signed this______day of______,______. vices relating to the disposition of the remains of a decedent shall be held liable (Signature of person making the appointment) for refusal to provide such services, when control of the disposition of such Statement by witness (must be 18 or older) remains is contested, until such person receives a court order or other form I declare that the person who executed this document is personally known to of notification signed by all parties or their legal representatives to the dispute me and appears to be of sound mind and acting of his or her free will. He or she establishing such control. signed (or asked another to sign for him or her) this document in my presence. 9. This section does not supersede, alter or abridge any provision of section Witness 1: ______(signature) four hundred fifty-three of the general business law. In the event of a conflict Address: ______or ambiguity, the provisions of section four hundred fifty-three of the general Witness 2: ______(signature) business law shall govern. Address: ______10. This section does not supersede, alter or abridge any provision of article forty- ACCEPTANCE AND ASSUMPTION BY AGENT: three of this chapter including, but not limited to, the persons authorized to execute 1. I have no reason to believe there has been a revocation of this appointment an anatomical gift pursuant to section forty-three hundred one of this chapter. to control disposition of remains. 11. This section does not diminish the enforceability of a contract or agreement 2. I hereby accept this appointment. in which a person controlling the disposition of the remains of a decedent agrees Signed this______day of______,______. to pay for goods or services in connection with the disposition of such remains. (Signature of agent) 4. (a) In the absence of a written instrument made pursuant to subdivision three § 4202. Cremated remains; disposition. of this section, the designation of a person for the disposition of one’s remains 1. Everybody delivered to a cemetery for cremation shall be accompanied by a or directions for the disposition of one’s remains in a will executed pursuant to statement from physician, coroner, or medical examiner certifying that such body the laws of the state of New York prior to the effective date of this section, or does not contain a battery or power cell. The person in charge of a cemetery may otherwise executed pursuant to the laws of a jurisdiction outside the state of refuse to cremate a body unless accompanied by such statement. New York, shall be: (i) considered reflective of the intent of the decedent with 2. Cremated remains means human remains after incineration in a crematory. respect to the disposition of the decedent’s remains; and (ii) superseded by a 3. An institution authorized by article forty-two or forty-three of this chapter to re- written instrument subsequently executed pursuant to subdivision three of this ceive unclaimed cadavers or anatomical gifts, notwithstanding any other provision section, or by any other subsequent act by the decedent evidencing a specific of law, may prepare or preserve cadavers in its lawful possession for purposes intent to supersede the designation or direction in such a will with respect to the of research, study or anatomical instruction and may cremate the cadavers or disposition of the decedent’s remains. All actions taken reasonably and in good dissected remains of such cadavers after the completion of such research, study faith based upon such authorizations and directions regarding the disposition of or anatomical instruction thereon; provided, however, that cremation shall be one’s remains in such a will shall be deemed valid regardless of whether such a performed only in a retort used exclusively for such purpose. For the purposes will is later probated or subsequently declared invalid. of the provisions of this subdivision, such institution shall not be subject to article (b) In the absence of a written instrument made pursuant to subdivision three fifteen of the not-for-profit corporation law. of this section, the designation of a person for the disposition of one’s remains 4. At the time of the arrangement for a funeral performed by any undertaker or or directions for the disposition of one’s remains in a will executed pursuant to funeral director, the person contracting for funeral services shall designate his the laws of the state of New York on or after the effective date of this section, intentions with respect to the disposition of the remains of the deceased in a shall be considered a reflection of the intent of the decedent with respect to the signed declaration of intent on a form as designated by the department which shall disposition of the decedent’s remains, provided that the person who represents be provided by and retained by the undertaker. Every undertaker, administrator, that he or she is entitled to control the disposition of remains of the decedent executor, authorized representative of a deceased person, corporation, company has complied with subdivision five and paragraph (a) of subdivision seven of or association, or other person having in his or its lawful possession cremated this section and signed a written statement in accordance with paragraph (b) of remains, except such remains committed to his or its care for permanent inter- subdivision seven of this section. ment, which remains shall not have been claimed by a relative or friend of the 4-a. A written instrument under this section may limit the disposition of remains deceased person within one hundred twenty days from the date of cremation, agent’s authority to consent to organ or tissue donation or designate another may dispose of such remains by placement in a tomb, mausoleum, crypt, niche person to do so, under article forty-three of this chapter. Failure to state wishes in a columbarium, burial in a cemetery, or scattering of the remains at sea or by or instructions shall not be construed to imply a wish not to donate. otherwise disposing of such remains as provided by rule of the department. A 5. A written instrument executed under this section shall be revoked upon the record of such disposition shall be made and kept by the person making such execution by the decedent of a subsequent written instrument, or by any other disposition. Upon disposing of such remains in the manner prescribed above, subsequent act by the decedent evidencing a specific intent to revoke the prior such person shall be discharged from any legal obligation or liability in relation written instrument and directions on disposition and agent designations in a to such remains. will made pursuant to subdivision three of this section shall be superseded by a subsequently executed will or written instrument made pursuant to this section, § 4203. Cremated remains of a veteran; disposition. or by any other subsequent act of the decedent evidencing a specific intent to su- 1. As used in this section, the following terms shall have the following meanings: persede the direction or designation. The designation of the decedent’s spouse or (a) “veteran” means a deceased person who: domestic partner as an agent in control of disposition of remains shall be revoked (i) served in the active military or naval service of the United States; or (ii) upon the divorce or legal separation of the decedent and spouse, or termination served in active duty in a force of any organized state militia in a full-time status; of the domestic partnership, unless the decedent specified in writing otherwise or (iii) served in the reserve armed forces of the United States in active duty; 6. A person acting reasonably and in good faith, shall not be subject to any or (iv) was a recipient of the armed forces expeditionary medal, navy expe- civil liability for: (a) representing himself or herself to be the person in control ditionary medal, marine corps expeditionary medal or global war on terrorism of decedent’s disposition; (b) disposing of a decedent’s remains if done with expeditionary medal; and (v) was released from such service otherwise than the reasonable belief that such disposal is consistent with this section; or (c) by dishonorable discharge. identifying a decedent. (b) “veterans’ service organization” means an association, corporation or other 7. No cemetery organization, business operating a crematory or columbarium, entity that qualifies under section 501(c)(3) or section 501(c)(19) of the Internal funeral director, undertaker, embalmer, or funeral firm shall be held liable for Revenue Code as a tax-exempt organization that has been organized for the actions taken reasonably and in good faith to carry out the written directions benefit of veterans and recognized or chartered by the United States Congress, of a decedent as stated in a will or in a written instrument executed pursuant including, but not limited to the Disabled American Veterans, the Veterans of to this section. No cemetery organization, business operating a crematory or Foreign Wars, the American Legion and the Vietnam Veterans of America. The columbarium, funeral director, undertaker, embalmer or funeral firm shall be held term also includes a member or employee of an eligible non-profit veterans’ liable for actions taken reasonably and in good faith to carry out the directions of corporation, association or entity, such as the Missing In America Veteran a person who represents that he or she is entitled to control of the disposition of Recovery Program, that specifically assists in facilitating the identification and remains, provided that such action is taken only after requesting and receiving internment of unclaimed remains of American veterans. written statement that such person: (a) is the designated agent of the decedent (c) “national cemetery” means any cemetery under the control of the United designated in a will or written instrument executed pursuant to this section; or States department of veterans’ affairs national cemetery administration. (b) that he or she has no knowledge that the decedent executed a written instru- (d) “interment” shall have the meaning set forth in paragraph (g) of section ment pursuant to this section or a will contain in directions for the disposition fifteen hundred two of the not-for-profit corporation law.

87 2018 - 2019 MEMBERSHIP DIRECTORY 87 (e) “disposition” means disposal of cremated remains by placement in a tomb, or for the purpose of dissection, or from malice or wantonness, or with intent to mausoleum, crypt, niche in a columbarium or burial in a cemetery. Provided, steal or remove the coffin or any part thereof, or anything attached thereto, or however, for the purpose of this section the term “disposition” shall not any vestment, or other article interred, or intended to be interred with the dead include the scattering of cremated remains. body, is guilty of a class D felony. (f) “local veterans’ service agencies” shall have the meaning set forth in section three hundred fifty-seven of the executive law. § 4219. Arresting or attaching a dead body of a human being. 2. A funeral director, undertaker or funeral firm which has held in its posses- A person who arrests or attaches the dead body of a human being upon any debt sion cremated remains for more than one hundred twenty days from the date of or demand whatever, or detains or claims to detain it for any debt or demand, or cremation may, in accordance with the provisions of this section, determine upon any pretended lien or charge, is guilty of a misdemeanor. if such cremated remains are those of a veteran, and if so, may dispose of such remains as provided in this section. § 4220. Disturbing funerals. 3. (a) Notwithstanding any law or regulation to the contrary, nothing in this sec- A person who, without authority of law, obstructs or detains any persons engaged tion shall prevent a funeral director, undertaker or funeral firm from sharing in carrying or accompanying the dead body of a human being to a place of burial, information with the United States department of veterans affairs (VA), a local is guilty of a misdemeanor. veterans’ service agency, a veterans’ service organization, a national cemetery, or county veterans cemetery for the purpose of determining whether the cremated § 4307. Prohibition of sales and purchases of human organs. remains are those of a veteran.(b) A funeral director, undertaker, or funeral 1. It shall be unlawful for any person to knowingly acquire, receive, or otherwise firm shall be discharged from any legal obligations or liability with regard to transfer for valuable consideration any human organ for use i human transplan- releasing or sharing information to the United States department of veterans tation. The term human organ means the human kidney, liver, heart, lung, bone affairs, the local veterans’ service agencies, veterans’ service organizations, marrow, and any other human organ or tissue as may be designated by the com- a national cemetery, or county veterans cemetery pursuant to this section. missioner but shall exclude blood. The term “valuable consideration” does not 4. (a) Should a funeral director, undertaker or funeral firm ascertain the cremated include the reasonable payments associated with the removal, transportation, remains in its possession are those of a veteran, and they have not been instructed implantation, processing preservation, quality control, and storage of a human by the person in control of the disposition of the decedent to arrange for the organ or the expenses of travel, housing, and lost wages incurred by the donor final disposal or delivery of the cremated remains, the funeral director, undertaker of human organ in connection with the donation of the organ. Any person who or funeral firm may dispose of the cremated remains or relinquish possession violates this section shall be guilty of a class E felony. 2. For the purposes of this of the cremated remains to a veterans’ service organization. (b) The method of section, the donation of a kidney or other organ from a live donor for transplanta- disposition shall be made pursuant to section forty-two hundred two of this title tion into an individual conditioned upon the donation and transplantation of a in a national cemetery, a county veterans cemetery, a section of a cemetery similar organ into an individual specified by the donor shall not, in and of itself, corporation where veterans are memorialized by a veteran’s marker if eligible, a be considered to be “valuable consideration” provided that such donation and veterans’ section of a cemetery corporation or a veterans’ cemetery if the transplant are performed in accordance with other applicable laws, rules and deceased veteran is eligible for interment in such a manner. regulations, including any specific rules and regulations the commissioner may 5. The funeral director, undertaker, funeral firm or veterans’ service organization adopt, with the advice and consent of the transplant council, with respect to such notwithstanding any law to the contrary, upon:(a) disposing of cremated remains conditional donations. No individual may make a donation conditioned upon the in accordance with the provisions of this section, shall be held harmless for any race, color, creed, national origin or religious affiliation of the recipient, and no costs or damages, except if there is gross negligence or willful misconduct; and hospital, organ procurement organization, tissue bank, physician or other profes- (b) shall be discharged from any legal obligation or liability concerning the sional may participate in the performance of any procedure or otherwise facilitate cremated remains. the donation and/or transfer of organs and/or tissue conditioned on such factors. 6. The estate of the decedent shall be responsible for reimbursing a funeral director, undertaker, funeral firm or veterans’ service organization for all 10 NYCRR PART 13- EXCERPT FROM STATE SANITARY CODE reasonable expenses incurred in relation to the disposition of such cremated Section 13.1 Transportation of dead human bodies by common carrier. remains. The transportation of dead bodies by common carrier, defined for the purposes 7. A funeral director, undertaker or funeral firm shall establish and maintain a of this Part as a carrier licensed or authorized to transport cargo by any of the record identifying the veterans’ service organization receiving the cremated following: New York State Department of Transportation; Interstate Commerce remains and the site designated for final disposition of the cremated remains. Commission; Federal Aviation Administration; or United States Coast Guard, shall 8. Nothing in this section shall require a funeral director, undertaker or be conducted in such manner as not to be a menace to health and shall conform funeral firm to determine or seek others to determine that an individual’s cremated to the following requirements: remains are those of a veteran if the funeral director, undertaker or funeral (a) Burial-transit permit required. A burial-transit permit issued by the local firm was informed by the person in control of disposition that such individual registrar of vital statistics must accompany each dead body transported by a was not a veteran, or to relinquish possession of such cremated remains to a common carrier. veterans’ service organization if the funeral director, undertaker or funeral firm (b) Transportation of dead human bodies by common carrier. Transportation of was instructed by such person in control, or had a reasonable belief, that the dead bodies by common carrier shall be permitted only under the following condi- decedent did not desire any funeral or burial-related services or ceremonies tions:(1) Dead bodies shall be encased in a rigid container which is so constructed recognizing such decedent’s service as a veteran. as to withstand hazards associated with the methods of transportation used. In order to prevent the leakage of body fluids either the dead body must be placed § 4210-a. Unlawful dissection of the body of a human being. in a leak-proof pouch within the container, or the container must be leak proof or A person who makes, or causes or procures to be made, any dissection of the the container must be placed in a leak-proof container; and (2) All dead bodies body of a human being, except by authority of law, or in pursuance of a permis- shall be clothed or covered by a shroud or other body covering, all external body sion given by the deceased, is guilty of a class E felony. orifices shall be closed with absorbant cotton and a name tag affixed to the dead body giving the name of the deceased as it appears on the death certificate. § 4216. Body stealing. (c) Exceptions. Notwithstanding any other provisions of this section, a permit A person who removes the dead body of a human being, or any tissue, organ or for the burial or cremation of human remains issued by the authorized agency part thereof from a grave, vault, or other place, where the same has been buried, of any municipality or county within the United States, of any State, territory or or from a place where the same has been deposited while awaiting burial, without possession of the United States, the District of Columbia, or of any foreign state authority of law, with intent to sell the same, or for the purpose of dissection, or within whose jurisdiction the death or fetal death occurred, which specifies the for the purpose of procuring a reward for the return of the same, or from malice cemetery or crematory, may be accepted by the person in charge of the cemetery or wantonness, is guilty of a class D felony. or crematory in lieu of a permit issued by a registrar of vital statistics of this State. If a permit issued in another jurisdiction does not specify the cemetery or § 4217. Receiving stolen body of a human being. crematory, or if the cemetery or crematory specified is not the actual place of A person who purchases, or receives except for the purpose of burial, the dead intended burial or cremation, it shall not be accepted by the person in charge body of a human being, or any tissue, organ, or part thereof, knowing that the of a cemetery or crematory, but shall be exchanged for a permit issued by the same has been removed contrary to section forty-two hundred sixteen of this registrar of vital statistics in the registration district where burial or cremation title, is guilty of a misdemeanor. of the remains was originally intended.

§ 4218. Opening graves. 13.2 Transportation of dead human bodies by other than common carrier. A person who opens a grave or other place of interment, temporary or otherwise, In the transportation of dead human bodies by every mode of transportation in- or a building wherein the dead body of a human being is deposited while awaiting cluding air, other than by common carrier in the State of New York, and including burial, without authority of law, with intent to remove the body, or any tissue, organ such transportation which originates outside the State of New York, the dead body or part thereof, for the purpose of selling it or demanding money for the same,

88 New York State Association of Cemeteries shall be encased in a casket or container or shall be enclosed in a waterproof levied, collected or imposed, shall thereupon forthwith, together with interest pouch and secured in a rigid litter or stretcher, and however encased or enclosed, thereon, become and be a lien and charge upon such land, and collectible out of the dead body shall be obscured from public view and: (1) The funeral director the same. The provisions of this section shall not apply to any lands held by the or his agent assuming responsibility for the transportation of the dead body must city of Rochester or to lands lying within the village of Lewiston, Niagara county. take the steps necessary to prevent leakage of body fluids from the container 2. The provisions of subdivision one of this section shall not apply to real property in which the remains are encased; and (2) The interior of the vehicle and equip- taxes and assessments levied or imposed on the land described in subdivision ment used for transportation must be maintained in a clean and sanitary manner. one of this section on or after the first day of January, nineteen hundred eighty- two, but the provisions of section four hundred forty-six of the real property tax 13.3 Disinterments. law shall be applicable to such land on or after such date. (a) No dead human bodies shall be disinterred for transportation and/or removal to another cemetery or crematory without a permit from the registrar of vital § 451. Acquisition of lands for cemetery purposes in certain counties. statistics having jurisdiction at the place of disinterment. No permit is necessary It shall not be lawful for any person to take by deed, devise or otherwise or set for removal within the same cemetery. apart or use any land or ground in any of the counties of Westchester, Kings, (b) The funeral director or undertaker shall make a request to disinter the body Queens, Richmond, Bronx, New York, Rockland, Suffolk, Putnam or Nassau, for on a form provided by the commissioner. Upon receipt of such request, the local cemetery purposes without the consent of the board of supervisors for such registrar shall issue a permit as required by section 13.1 (a) of this Part. county, or of the city council of the city of New York, as the case may be, first (c) If the original burial container has not retained its integrity, transfer to an- had and obtained in like manner as provided for in the membership corporations other container shall be required if transportation of the body is necessary. If law; and said board of supervisors or city council in granting such consent may the remains are to be transported by common carrier, the provisions of section annex thereto such conditions, regulations and restrictions as such board may 13.1 (b) shall apply. deem the public health or the public good require.

10 NYCRR PART 77 – EXCERPTS FROM PRACTICE OF FUNERAL DIRECTING REAL PROPERTY TAX LAW 77.7 Funeral directing. § 446. Cemeteries. (a) A funeral director, undertaker or embalmer shall not permit any unlicensed 1. Real property actually and exclusively used for cemetery purposes shall be person to engage in or take charge of the activities for which a license to engage exempt from taxation and exempt from special ad valorem levies and special in the business or practice of funeral directing, undertaking or embalming is assessments. required by the provisions of the Public Health Law. 2. In addition to the exemption provided in subdivision one of this section, un- (4) A licensed and registered funeral director or undertaker or a registered improved land, which is not presently used for cemetery purposes, but in which resident shall, unless prevented by the rules or documented practices of the interments are reasonably and in good faith anticipated, shall be exempt from cemetery, be present and personally supervise the interment, delivery to and taxation, special ad valorem levies and special assessments. An exemption acceptance by crematory personnel at the crematory, or the pickup from or the pursuant to this subdivision shall be granted only upon application by the owner delivery to a common carrier, of a dead human body. of the property on a form prescribed by the commissioner. The application shall (5) No person other than a duly licensed and registered funeral director or under- be filed with the assessor of the appropriate county, city, town or village on or taker shall make or be permitted to make arrangements on behalf of any funeral before the taxable status date of such county, city, town or village. director, undertaker or funeral firm with a customer or customer’s designee: 3. The term “cemetery purposes”, as used in this section shall mean land and (i) for temporary or final entombment, or cremation, disinterment, reinterment or buildings, whether privately or publicly owned or operated, used for the disposal other lawful disposition of a dead human body; or burial of deceased human beings, by cremation or in a grave, mausoleum, vault, (ii) for the care, preparation, shipment or transportation of a dead human body; or columbarium or other receptacle. Such term shall also include land and buildings (iii) for the purchase, sale or rental of funeral merchandise, services or para- actually used and essential to the providing of cemetery purposes including, but phernalia. not limited to, the onsite residence of a full-time caretaker and a storage facility The taking of preliminary information over the telephone by an unlicensed person for necessary tools and equipment. shall not be construed as the making of funeral arrangements under this section. 4. No real property shall be entitled to receive an exemption pursuant to this (b) (1) In no case shall a dead human body be released from any hospital, institu- section if the owner or operator of such real property or any officer, member or tion or other place where the death occurred or from the place where the body employee thereof, shall receive or may be lawfully entitled to receive any pecuni- is held by legal authority to any person not a duly licensed and registered funeral ary profit from the operations thereof, other than reasonable compensation for director or undertaker or a registered resident. services performed, or, if the ownership or operation is a guise or pretense for (2) Every person, including, although not limited to, a person in charge of a hospital, directly or indirectly making any other pecuniary profit for such owner or operator institution, or place where a person has died, having lawful possession, charge, or for any of its officers, members or employees. custody or control of a dead human body, shall request the person seeking to obtain the release of said body and acting as, for, or in behalf of a funeral direc- GENERAL BUSINESS LAW ARTICLE 28-A tor or funeral firm, to produce his/her current certificate of registration, showing § 450. Unlawful acts relating to sales of cemetery property. that he/she is personally entitled to practice as a funeral director, undertaker or The sale or procuring any agreement for sale of cemetery lots or plots, or of crypts registered resident. or niches in a community mausoleum, or niches in a columbarium or crematorium, (c) Every person, including a person acting lawfully in an emergency, in charge upon the promise, representation or inducement of re-sale at a financial profit is of a cemetery, crematory, vault or other place to which a dead human body is hereby prohibited. Any person or individual who shall make, or attempt to make, brought for temporary or permanent disposition shall require the person in charge either on his own behalf or on behalf of another a sale conveyance or agreement of such body to identify himself/herself as a duly licensed and registered funeral contrary to the provisions of this act shall be guilty of a misdemeanor. director or undertaker or as a registered resident and to produce his/her current certificate of registration as such. § 450-a. Unauthorized sale of cemetery markers and flag holders. (d) In the event such burial or other disposition is not in the charge of a duly Except for a veterans’ organization, those businesses which normally carry on licensed and registered funeral director or undertaker or a registered resident, such trade, or are authorized by veterans’ organizations to do so, it shall be the person in charge of the cemetery, crematory, vault or other place where unlawful for any person, firm, association or corporation to engage in the buy- dead human bodies are brought for temporary or permanent disposition shall ing or selling of metal cemetery markers and flag holders bearing the insignia immediately submit to the Department of Health the name and address of the of any veterans’ organization placed upon the graves of veterans. A violation of person who had charge of the body at the time of burial or other disposition and the provisions of this section shall constitute a violation and shall be punishable the name and address of the funeral director, undertaker, registered resident or by a fine of not more than five hundred dollars or not more than fifteen days funeral firm for which such person was acting. imprisonment or both.

REAL PROPERTY LAW § 451. Cemetery to state true location. § 450. Lands used for cemetery purposes not to be sold or mortgaged. Any cemetery corporation or employee or agent thereof that shall advertise 1. No land actually used and occupied for cemetery purposes shall be sold under in a newspaper, magazine or other publication or in the form of a book, notice, execution or for any tax or assessment, nor shall such tax or assessment be levied, circular, pamphlet, letter, poster, card, or over any radio station, or in any other collected or imposed, nor shall it be lawful to mortgage such land, or to apply it way for the purpose of selling lots, plots or parts thereof in its cemetery shall in payment of debts, so long as it shall continue to be used for such cemetery in such advertisement state the location of the cemetery grounds, including the purposes, except cemetery lands in which interments have not been made may city, town or village, and the county and state. A violation of the provisions of this be sold under execution to satisfy a valid judgment of a court of record. Whenever section shall constitute a misdemeanor and shall be punishable by a fine of not any such land shall cease to be used for cemetery purposes, any judgment, tax more than five hundred dollars or not more than six months imprisonment or both. or assessment which, but for the provisions of this section would have been

2018 - 2019 MEMBERSHIP DIRECTORY 89 § 452. Unauthorized charges in connection with permits for burials or erection or corporation to whom such payment is made and to change such selection of monuments. any time to any type of funeral or any funeral firm, funeral director, cemetery or It shall be unlawful for a society or fraternal organization or a representative any other person, firm or corporation to whom such payment is made, located in thereof to obtain, receive or exact or attempt to obtain, receive or exact, a fee the state of New York or any other state. Any such change must be carried out or thing of value in addition to the regular dues or charges required to be paid within ten business days following receipt of a request by the purchaser to the pursuant to the by-laws, constitution, or rules of such society or fraternal organiza- funeral firm, funeral director, cemetery or any other person, firm or corporation tion as a condition to granting a permit for or consent to burial in or the erection to whom such payment is made, with which such trust was established. This of a monument or memorial upon a lot or plot in a cemetery. A violation of this requirement is subject to any limits set forth in federal law or regulation pertaining section shall constitute a misdemeanor and shall be punishable by a fine of not to disregarded resources or income. more than five hundred dollars or not more than six months imprisonment or both. 2. The amount of any and all moneys paid under or in connection with such an agreement, together with interest, if any, accrued thereon while on deposit as § 453. Moneys paid in connection with agreements for funeral merchandise so required shall be repaid on demand at any time prior to the delivery of the or services in advance of need to be kept on deposit pending use or merchandise and/or the rendering of the personal services. No administrative, repayment. consultation or other fee may be assessed against the person making such pay- 1. (a) Any and all moneys paid to a funeral firm, funeral director, undertaker, ment in connection with or planning for such agreement. Provided, however, cemetery, or any other person, firm or corporation, under or in connection with an neither the applicant, recipient or other purchaser of preneed funeral goods or agreement, or any option to enter into an agreement, for the sale of merchandise services through an irrevocable trust, their legal representative nor the heirs of to be used in connection with a funeral or burial, or for the furnishing of personal such person, shall be entitled to any repayment of the moneys which created services of a funeral director or undertaker, wherein the merchandise is not to such trust. be actually physically delivered or the personal services are not to be rendered 3. Any such agreement must be in writing and must: until the occurrence of the death of the person for whose funeral or burial such (a) Identify all moneys paid or to be paid; and merchandise or services are to be furnished shall continue to be the money of (b) Identify any fees paid to the person administering such trust fund by a third the person making such payment and shall be held in trust for such person by the party, provided, however, any such fees shall not exceed seventy-five hundredths funeral firm, funeral director, undertaker, cemetery or any other person, firm or of one percent of the amount of such trust fund; and corporation to whom such payment is made and shall, within ten business days (c) Except for an irrevocable trust established pursuant to section two hundred of receipt, be deposited in an interest bearing account in a bank, national bank, nine of the social services law or paragraph (d) of subdivision one of this section, federal savings bank, federal savings and loan association, savings bank, savings notify the person making such payment of his or her right to be repaid moneys and loan association, credit union, or federal credit union within the state and paid, together with accrued interest, as described in this section and of his or duly authorized to receive deposits in the state of New York and which shall earn her right to receive an annual statement; and interest at a rate which shall be at not less than the prevailing rate of interest (d) Identify the provider of each service or item of merchandise to the extent earned by other such deposits in such banks, savings banks, savings and loan agreed upon, and fully describe the service or merchandise to the extent agreed associations, or credit unions under this section, or shall be placed in a trust upon; and company in an investment backed by the government of the United States and (e) Describe the obligations of each party: shall not be commingled with other moneys of the funeral firm, funeral director, (i) in the event the service or merchandise described in the agreement cannot, undertaker, cemetery, or other person, firm or corporation or become the funds for reasons beyond the control of the parties, be provided when needed; of the funeral firm, funeral director, undertaker, cemetery, or other person, (ii) in the event the cost of such services or merchandise, when such services firm or corporation, and shall be so held on deposit, together with any interest or merchandise is to be provided, exceeds the amount of the moneys paid and thereon, until said merchandise has been actually physically delivered and said accrued interest; and personal services have been rendered, unless sooner repaid, in whole or in part. (iii) in the event the amount of the moneys paid and accrued interest exceeds the No funeral firm, funeral director, undertaker, cemetery or any other person, firm cost of such services or merchandise when they are to be provided. If the agree- or corporation, shall discharge the obligation established under this section to ment does not provide to the contrary, the services or merchandise described deposit or place money with a bank, national bank, federal savings bank, federal in the agreement must be provided for no more than the price stated therein. savings and loan association, savings bank, savings and loan association, credit Except for an irrevocable trust established pursuant to section two hundred nine union, federal credit union or trust company within the state through a surety of the social services law or paragraph (d) of subdivision one of this section, any bond or other financial instrument unless expressly provided under this section. moneys in excess of the amount set forth in the agreement must be repaid to the (b) Such funeral firm, funeral director, undertaker, cemetery, or other person, person who made the payment or to the estate of such person. The agreement firm or corporation which received such moneys shall, within thirty business must also specify the name and address of a person not living at the address of days after the deposit or any change in the institution in which such funds are the person who made payments under or in connection with the agreement, to deposited, provide written notification to the person who made such payment whom required notices may be sent if the person who made payments under or of the institution of the deposit and, until such moneys have been repaid or the in connection with the agreement cannot be contacted. The person making such personal services and merchandise have been provided, shall annually provide payments may decline in writing to specify the name and address of a person the person who made such payment with a statement identifying the location not living at the address of the person making such payments to whom such and annual interest earned by the account. notice may be sent; and (c) Upon request of the person who made such payment, or his or her represen- (f) With respect to an agreement for an irrevocable trust fund pursuant to section tative, the funeral firm, funeral director, undertaker, cemetery or other person, two hundred nine of the social services law or paragraph (d) of subdivision one firm or corporation which received such moneys shall provide a statement within of this section, include the following statement in the agreement in conspicuous thirty days of such request identifying the location of the account, amount of print of at least twelve point type: such account and interest earned on such account. Upon the provision of any DISCLOSURE merchandise or personal services in connection with any such agreement, NEW YORK LAW REQUIRES THIS AGREEMENT TO BE IRREVOCABLE FOR AP- the funeral firm, funeral director, undertaker, cemetery or other person, firm or PLICANTS FOR AND RECIPIENTS OF SUPPLEMENTAL SECURITY BENEFITS corporation which received such moneys shall provide a statement itemizing the UNDER SECTION TWO HUNDRED NINE OF THE SOCIAL SERVICES LAW OR OF merchandise or personal services provided and the cost of such merchandise MEDICAL ASSISTANCE UNDER SECTION THREE HUNDRED SIXTY-SIX OF THE or personal services and describing the disposition of all moneys in the account. SOCIAL SERVICES LAW, AND FOR THE MONEYS PUT INTO A TRUST UNDER Copies of such statements and the records on which they are based shall be made THIS AGREEMENT TO BE USED ONLY FOR FUNERAL AND BURIAL EXPENSES. available for inspection and shall be made available during ordinary business WHETHER THE AGREEMENT IS FOR YOUR FUNERAL AND BURIAL EXPENSES hours for copying upon written request by any state agency regulating the funeral OR FOR THOSE OF A FAMILY MEMBER, IF ANY MONEY IS LEFT OVER AFTER firm, funeral director, undertaker, cemetery or other person, firm or corporation YOUR FUNERAL AND BURIAL EXPENSES HAVE BEEN PAID, IT WILL GO TO THE which received such money or enforcing the requirements of this section, pro- COUNTY. YOU MAY CHANGE YOUR CHOICE OF FUNERAL HOME AT ANY TIME. vided a complaint, either oral or written, has been received, or an inspector has IF THIS AGREEMENT IS FOR THE FUNERAL AND BURIAL EXPENSES OF A FAM- grounds to believe that serious or repeat violations of this section have occurred. ILY MEMBER, AFTER YOUR DEATH SUCH FAMILY MEMBER MAY CHANGE THE (d) Moneys paid for such an agreement for an applicant or recipient of supple- CHOICE OF FUNERAL HOME AT ANY TIME. mental security income benefits under section two hundred nine of the social (g) Any promotional literature prepared after January first, nineteen hundred services law or of medical assistance under section three hundred sixty-six of ninety-seven by a funeral firm, funeral director, undertaker, cemetery, or any such law, or moneys paid by such an applicant or recipient for such an agree- other person, firm or corporation for prearranged funeral and burial services must ment for his or her family member, shall be placed into a trust which shall be contain language disclosing the irrevocable nature of burial trusts established irrevocable but under which such applicant/recipient reserves the right to select by or for an applicant or recipient of supplemental security income benefits or any funeral firm, funeral director, undertaker, cemetery or any other person, firm medical assistance.

90 New York State Association of Cemeteries 90 4. Any provision of any such agreement whereby a person who pays money under 9. This section shall not apply to the sale of lots or graves by a cemetery. or in connection therewith waives any provision of this section shall be void. 10. For the purposes of subdivision eleven of this section, “preneed administra- 5. (a) Upon the sale or transfer of any business, firm, corporation or other entity tor” means any person, partnership, firm, limited liability company or corporation, having received moneys in connection with such agreements or the transfer of which is either domiciled in or doing business in the state of New York, and which control over such money, both the new owner and former owner or the estate has received money under or in connection with an agreement executed pursu- of the former owner, or both the persons currently and formerly having control ant to this section; and “county” shall refer only to a county located within the over such money, shall, within thirty days of such sale or transfer, notify, in writ- state of New York. For the purposes of subdivision five of this section, “preneed ing, each such person who has paid moneys of the sale or transfer, including administrator” shall also include any successor, assignee or transferee of funds the name and address of the new and former owner. Copies of such notification held pursuant to this section. shall be made available for inspection and shall be made available during ordi- 11. Notwithstanding any other provision of law to the contrary, the following nary business hours for copying upon written request by any official or agency provisions shall be applicable to each preneed administrator of written preneed having jurisdiction. accounts, both revocable and irrevocable: (b) Upon the sale or other transfer of any business, firm, corporation or other (a) The assets of such an account shall be deemed abandoned as of the later of entity having received moneys in connection with such agreements or upon any (i) three years after the date of death of the person for whose funeral or burial transfer of control over such moneys, the transferee shall be liable for compli- such assets were to be used; or (ii) one year after the preneed administrator has ance with all provisions of this section including the repayment of any moneys determined that the person for whose funeral or burial such assets were to be and provision of funeral merchandise and services, and for compliance with all used has died if such death occurred less than two years prior to such determi- other requirements of this section if the transferor or a transferor’s predecessor nation. The preneed administrator shall make reasonable attempts to determine in interest was liable for such compliance with the requirements of this section. if the person for whose funeral or burial such assets were to be used has died, Such liability shall attach whether or not the successor in interest has, upon using available information from federal and state sources. Upon the death of a conveyance of such business, firm, corporation or other entity, received such person for whose funeral or burial such merchandise or services are to be fur- moneys or has knowledge of the existence of the agreement as herein described. nished, the preneed administrator shall determine the name and address of the Such liability shall attach where there is proof of a valid agreement for providing funeral director who performed the funeral services. If the preneed administrator funeral merchandise and services, and the funeral director, undertaker, cemetery determines that the funeral director has been paid in full for the funeral services, or other person, firm or corporation has not refunded the moneys received from and if the account is irrevocable, the preneed administrator shall, on or before the customer. the tenth day of March in each year, transfer the assets of such account to the (c) Upon the sale or other transfer of any business, firm, corporation or other indigent care burial fund for the county in which the person for whose funeral or entity having received such moneys, or upon a transfer of control of such moneys, burial such assets were to be used resided at the date of his or her death. If the the transferor shall disclose a complete accounting of all moneys transferred preneed administrator determines that the funeral director has been paid in full pursuant to such agreement to the transferee, including the names and addresses for the funeral services, and if the account is revocable, the preneed administra- of all persons who deposited moneys with such business, firm, corporation or tor shall, on or before the tenth day of March in each year, pay or deliver to the other entity, the amount and location of such moneys, the names and addresses state comptroller pursuant to section one thousand three hundred fifteen of the of persons who have received refunds and the amount of such refund. abandoned property law, the assets of such account which was deemed to have (d) Upon the termination, cessation of operation or discontinuance of any busi- been abandoned as of the thirty-first day of December of such calendar year. ness, firm, corporation or other entity which has received moneys in connection (1) Upon the death of a person for whose funeral or burial such merchandise or with such agreements or is otherwise liable for compliance with the requirements services are to be furnished, if the preneed administrator determines that the of this section, such business, firm, corporation or other entity shall repay all such funeral director has not been paid in full for the funeral services, the preneed monies and accrued interest as if a demand had been made therefor within thirty administrator shall pay the funeral director for the funeral services upon receipt of days of such termination or discontinuation. Copies of records relating to the the required documentation for paying claims for funeral services. If the balance repayment of such moneys shall be available for inspection and shall be made due is more than the cost of the funeral services, the preneed administrator shall available during ordinary business hours for copying upon written request by the transfer the remaining balance, if an irrevocable account, to the indigent care appropriate official or agency having jurisdiction. burial fund as provided in this paragraph, or, if a revocable account, to the state 6. Any person, firm or corporation who or which, having received any moneys comptroller as provided in this paragraph. under or in connection with such an agreement, shall knowingly and willfully fail (2) Upon the death of a person for whose funeral or burial such merchandise or to deposit or keep such moneys on deposit shall be guilty of a misdemeanor or, services are to be furnished, and with reasonable efforts, the preneed administra- shall knowingly and willfully fail to provide the notification required pursuant to tor cannot determine the name and address of the funeral director who provided subdivision five of this section shall be guilty of a violation. Any person, firm or the funeral services, the preneed administrator, if the account was irrevocable, corporation who or which, having received any moneys under or in connection shall transfer the assets of such account to the indigent care burial fund for the with such an agreement, or who or which is deemed responsible for such moneys county in which the person for whose funeral or burial such merchandise or pursuant to subdivision five of this section shall, without lawful reason, knowingly services are to be furnished resided at the time the irrevocable account was and willfully fail to repay, upon demand, any and all such moneys as provided in established, such transfer to be made as described in this paragraph. The preneed this section, or shall knowingly and willfully misappropriate such money for a use administrator, if the account was revocable, shall pay or deliver the assets of not authorized in this section, shall, in addition to any other penalties provided such account to the state comptroller, such transfer to be made as described by law, be guilty of a misdemeanor. in this paragraph. 7. Whenever there shall be a violation of this section an application may be made (b) If the preneed administrator is not able to determine a current proper address by the attorney general in the name of the people of the state of New York to a of an account for the person for whose funeral or burial such merchandise or court or justice having jurisdiction by a special proceeding to issue an injunction, services are to be furnished such that the annual statements mailed regarding and upon notice to the defendant of not less than five days, to enjoin and restrain the account are returned to the preneed administrator as undeliverable, and the continuance of such violation; and if it shall appear to the satisfaction of the such administrator cannot, after making reasonable efforts, determine a current court or justice that the defendant has, in fact, violated this section, an injunc- and proper address for the person for whose funeral or burial such merchandise tion may be issued by the court or justice, enjoining and restraining any further or services are to be furnished, the account shall be deemed dormant if (i) the violations, without requiring proof that any person has, in fact, been injured or preneed administrator has not been able to determine a correct address for damaged thereby. In any such proceeding, the court may make allowances to the person for whose funeral or burial such merchandise or services are to the attorney general as provided in paragraph six of subdivision (a) of section be furnished for a period of fifteen consecutive years, and (ii) based upon the eighty-three hundred three of the civil practice law and rules, and direct resti- information contained in the written agreement the preneed administrator can tution. Whenever the court shall determine that a violation of this section has determine that, if the person for whose funeral or burial such merchandise or occurred, the court may impose a civil penalty of not more than one thousand services are to be furnished were then living, the person for whose funeral or dollars for each violation; provided, however, the court shall not impose a civil burial such merchandise or services are to be furnished would have reached penalty in any case where the department of health has imposed such a penalty the age of one hundred fifteen years. for an identical violation of the provisions of the public health law. In connection (1) If the account is deemed dormant as defined in this paragraph, the preneed with any such proposed application the attorney general is authorized to take administrator shall transfer the assets of such account, if it is an irrevocable ac- proof and make a determination of the relevant facts and to issue subpoenas in count, to the indigent care burial fund for the county in which the person for whose accordance with the civil practice law and rules, and direct restitution. funeral or burial such merchandise or services are to be furnished resided at the 8. Records required by this section to be maintained and true copies of agreements time the irrevocable account was established. The administrator shall transfer shall be retained for four years following the provisions of funeral merchandise the assets of such account, if it is a revocable account, to the state comptroller and services. In the event the funds are returned to the person who deposited as provided in paragraph (a) of this subdivision. the money or their representative, such records, including the record of return of (2) Nothing contained in this subdivision shall prevent a person for whose funeral funds shall be retained for a period of four years after the sale, transfer, termina- or burial such merchandise or services are to be furnished, if an irrevocable tion, cessation of operation or discontinuance of the funeral.

91 2018 - 2019 MEMBERSHIP DIRECTORY 91 account, or a funeral home which provided funeral services to the person for hundred three of the civil practice law and rules and direct restitution. In con- whose funeral or burial such merchandise or services are to be furnished, or a nection with any such proposed application, the attorney general is authorized to person who has paid for funeral services for which an irrevocable account was take proof and make a determination of the relevant facts and to issue subpoenas established, from requesting and receiving the lesser of (i) the actual cost or in accordance with the civil practice law and rules. Whenever the court shall amount paid for the funeral, or (ii) the amount transferred to the indigent burial determine that a violation of this section has occurred, the court may impose a civil fund, in the event that the person for whose funeral or burial such merchandise penalty of up to five hundred dollars for the first violation and up to one thousand or services are to be furnished is living, or that the funeral services for the person dollars for the second or subsequent violation within an eighteen month period. for whose funeral or burial such merchandise or services are to be furnished 4. The provisions of this section shall not apply to cemetery corporations as were not paid in full, or that a person has paid for funeral services for which defined and regulated by article fifteen of the not-for-profit corporation law and an irrevocable account was established. Nothing contained in this subdivision the regulations promulgated thereunder. shall prevent a person otherwise authorized by law to seek reimbursement of the funds from a revocable account pursuant to the applicable provisions of the ESTATES, POWERS AND TRUSTS LAW abandoned property law. § 1-2.10 Issue (a) Unless a contrary intention is indicated: (1) Issue are the descendants in any § 454. Sale of monuments and memorials. degree from a common ancestor. (2) The terms “issue” and “descendants”, in 1. Definitions. As used in this section, the following words shall have the fol- subparagraph (1), include adopted children. lowing meanings: (a) “Consumer” means any natural person who is solicited to purchase or who purchases a memorial. The term shall not include a person 4-1.1 Descent and distribution of a decedent’s estate making a purchase for resale (b) “Memorial” means any monument, headstone, The property of a decedent not disposed of by will shall be distributed as provided footstone, ledger stone, marker or plaque designed or intended to be erected or in this section. In computing said distribution debts, administration expenses installed in or on any cemetery, grave, mausoleum or other appropriate place and reasonable funeral expenses shall be deducted but all estate taxes shall be of burial or memorialization. (c) “Seller” means an individual, firm, corporation, disregarded, except that nothing contained herein relieves a distributee from not-for-profit corporation, religious corporation, municipal corporation, political contributing to all such taxes the amounts apportioned against him or her under subdivision, partnership, association, society or joint stock company, or any 2-1.8. Distribution shall then be as follows: agent or employee thereof (d) “Offer for sale” means any contact by a seller with (a) If a decedent is survived by: a consumer of which the subject of the sale of a memorial to a consumer is a (1) A spouse and issue, fifty thousand dollars and one-half of the residue to the part, whether such contact be in person, by telephone, mail, or other electronic spouse, and the balance thereof to the issue by representation. means, and regardless of whether or not the consumer initiates such contact. (2) A spouse and no issue, the whole to the spouse. (e) “Sale” means the sale of a memorial to or for a consumer for actual delivery (3) Issue and no spouse, the whole to the issue, by representation. prior to, or subsequent to, a death (f) “Foundation” means a poured concrete (4) One or both parents, and no spouse and no issue, the whole to the surviving or other permanent base intended to support the memorial and installed at the parent or parents. gravesite in the appropriate location. (5) Issue of parents, and no spouse, issue or parent, the whole to the issue of the 2. Each sale of a memorial shall only be evidenced by a written contract which parents, by representation. shall be signed by all the parties to the contract, which shall be dated, and which (6) One or more grandparents or the issue of grandparents (as hereinafter defined), shall be completely separate and may not be included in any other contract, agree- and no spouse, issue, parent or issue of parents, one-half to the surviving paternal ment, purchase order, price list, itemization of funeral services and merchandise grandparent or grandparents, or if neither of them survives the decedent, to selected or like document reflecting the purchase by a consumer of any other their issue, by representation, and the other one-half to the surviving maternal real or personal property or service related to the burial, cremation, or other grandparent or grandparents, or if neither of them survives the decedent, to their disposition of the remains of a deceased person. For purposes of this section, the issue, by representation; provided that if the decedent was not survived by a pourer of a foundation shall not be considered the seller of a foundation. Such grandparent or grandparents on one side or by the issue of such grandparents, separate contract shall be prepared, completed and maintained in accordance the whole to the surviving grandparent or grandparents on the other side, or if with this section for every memorial sale, including a foundation therefor, and neither of them survives the decedent, to their issue, by representation, in the shall be the only contractual document prepared in connection with such sale. same manner as the one-half. For the purposes of this subparagraph, issue of Provided however in the case of the sale of a monument or memorial made at the grandparents shall not include issue more remote than grandchildren of such same time as a preneed sale of funeral goods or services, a one page document grandparents. summarizing the transaction shall be given to the consumer in addition to, but (7) Great-grandchildren of grandparents, and no spouse, issue, parent, issue of not in lieu of, the separate contract required by this section. parents, grandparent, children of grandparents or grandchildren of grandparents, A full and complete copy of such contract shall be given to the consumer by one-half to the great-grandchildren of the paternal grandparents, per capita, and the seller at the time of purchase of such memorial, and shall be retained by the the other one-half to the great-grandchildren of the maternal grandparents, per seller for a period of at least three years from the date of sale. Said contract shall capita; provided that if the decedent was not survived by great-grandchildren of contain at least the following: grandparents on one side, the whole to the great-grandchildren of grandparents (a) the name, address and telephone number of the seller of the memorial; on the other side, in the same manner as the one-half. (b) the name, address and telephone number of the consumer (b) For all purposes of this section, decedent’s relatives of the half blood shall be (c) the full name of the individual to be memorialized and, if known, the date of treated as if they were relatives of the whole blood. such individual’s death (c) Distributees of the decedent, conceived before his or her death but born alive (d) a full description of the memorial, including the material to be provided, the thereafter, take as if they were born in his or her lifetime. dimensions of the finished memorial, a sketch or drawing of the proposed memo- (d) The right of an adopted child to take a distributive share and the right of suc- rial, the wording of any inscription on such memorial including the approximate cession to the estate of an adopted child continue as provided in the domestic layout thereof, the method of engraving of such inscription and the country or relations law. state of origin of such monument or memorial provided by the manufacturer; (e) A distributive share passing to a surviving spouse under this section is in lieu (e) the approximate date when the memorial is expected to be completed; of any right of dower to which such spouse may be entitled. (f) the name of the cemetery in which the memorial is to be placed, together with the location of the plot or grave, if known; and § 11-2.2 Power to invest (g) a full disclosure of each of the following: the price of the memorial; applicable (a) Investment of trust funds sales tax, if any; the charge made by the cemetery for the foundation; any charges (1) A fiduciary holding funds for investment may invest the same in such securi- for additional work, provided that such additional work is clearly described in ties as would be acquired by prudent men of discretion and intelligence in such the contract and such charges are itemized; the total price as contracted; and matters who are seeking a reasonable income and preservation of their capital, the schedule for payment, if any. provided, however, that nothing in this subparagraph shall limit the effect of any 3. Whenever there shall be a violation of the provisions of this section, an applica- will, agreement, court order or other instrument creating or defining the invest- tion may be made by the attorney general in the name of the people of the state ment powers of a fiduciary, or shall restrict the authority of a court of proper of New York to a court or justice having jurisdiction to issue an injunction, and jurisdiction to instruct the fiduciary in the interpretation or administration of the upon notice to the defendant of not less than five days, to enjoin and restrain the express terms of any will, agreement or other instrument or in the administra- continuance of the violation. If it shall appear to the satisfaction of the court or the tion of the property under the fiduciary’s care. This paragraph shall apply to any justice that the defendant has violated this section, an injunction may be issued investment, made on or after May first, nineteen hundred seventy, of funds held for by the court or justice, enjoining and restraining any further violation, without investment by a fiduciary, and to all estates and trusts now in existence or which requiring proof that any person has, in fact been injured or damaged thereby. In may hereafter come into existence. A bank, trust company or paid professional any such proceeding, the court may make allowances to the attorney general investment advisor (whether or not registered under any federal securities or as provided in paragraph six of subdivision (a) of section eight thousand three

92 New York State Association of Cemeteries 92 investment law) which serves as a fiduciary, and any other fiduciary representing the investment was made by the fiduciary; provided such fiduciary exercises due that it has special investment skills shall exercise such diligence in investing the care and prudence in the disposition or retention of any such ineligible investment. funds for which the fiduciary is responsible, as would customarily be exercised by (8) Investment by a fiduciary in a limited partnership or investment trust, as de- prudent men of discretion and intelligence having special investment skills. This fined in 9-1.5 of this chapter, shall not be deemed to be an improper delegation paragraph shall apply to any investment, made on or after January first, nineteen of investment authority. hundred eighty-six, of the funds held for investment by such a fiduciary and to all (9) As used in this paragraph, the phrase “person holding trust funds” and the estates and trusts now in existence or which may hereafter come into existence. terms “fiduciary” and “trustee” include a personal representative, trustee, This subparagraph shall not apply to any investment, made on or after January guardian, a donee of a power during minority, committee of the property of an first, nineteen hundred ninety-five, of funds held for investment by a fiduciary, incompetent person, and conservator of the property of a conservatee. and to all estates and trusts in existence or which may come into existence on (b) Rights of fiduciaries to invest in securities of investment companies. or after January first, nineteen hundred ninety-five. (1) A fiduciary holding funds for investment may invest the same in securities of (2) A trustee or other person holding trust funds may require such personal bonds any management type investment company or trust registered pursuant to the or guaranties of payment of principal or interest or both, or such other bonds or federal investment company act of nineteen hundred forty, as amended, in any guaranties, to accompany investments as may seem prudent, and may from time case in which a court order, the will, agreement or other instrument creating to time adjust, reduce, modify, postpone or compound the same, or any terms and or defining the investment powers of the fiduciary authorizes the investment of conditions thereof, including the rate of interest, or any installments thereof, and such funds in either of the following: (A) Such investments as the fiduciary may, may at any time release the same, and all premiums paid on such guaranties or in his discretion, select. (B) Generally in investments other than those in which fees for servicing mortgages may be charged to or paid out of income, provided fiduciaries are by law authorized to invest trust funds, notwithstanding that the that such charge or payment is not more than at the rate of one-half of one per fiduciary or an affiliate of the fiduciary acts as investment advisor, custodian, centum per annum on the par value of such investments. But no trustee shall transfer agent, registrar, sponsor, distributor, manager or provides other services purchase securities hereunder from himself. to the investment company or trust. Unless the will, lifetime trust or order appoint- (3) Whenever a trustee or other person holding trust funds has heretofore lawfully ing the fiduciary provides otherwise, the fiduciary shall elect annually either (i) invested or shall hereafter lawfully invest any trust funds in a share or part of a to receive or have its affiliate receive compensation for providing such services bond and mortgage or any part interest therein or shall hold any such share, part to such investment company or trust for the portion of the trust invested in such or part interest by apportionment, transfer, representation or otherwise, if the investment company or trust or (ii) to take annual corporate trustees’ commissions property subject to such mortgage is purchased pursuant to foreclosure sale or with respect to such portion. This subparagraph shall not apply to any invest- acquired by voluntary conveyance by or in behalf of such trustee or other person ment, made on or after January first, nineteen hundred ninety-five, of funds held holding trust funds and another person, including another such trustee, owning for investment by a fiduciary, and to all estates and trusts in existence or which another such share, part or part interest in such bond and mortgage, such trustee may come into existence on or after January first, nineteen hundred ninety-five. or other person holding trust funds or a person purchasing or acquiring title in (1-a) In any case in which a court order, will, agreement or other instrument behalf of such trustee may convey the undivided interest in such real property creating or defining the investment powers of the fiduciary directs, requires or so purchased or acquired to a corporation, formed for the purpose of acquiring authorizes that the funds held for investment be invested in United States govern- such property, in exchange for a proportionate part of the capital stock and the ment obligations, the fiduciary may invest such funds in securities of, or other bonds, if any, of such corporation; provided that the other person, by or in whose interests in, any open-end or closed-end management type investment company behalf such property has been purchased or acquired, shall exchange his undi- or investment trust registered pursuant to the federal investment company act of vided interest in such property for a proportionate part of the capital stock and nineteen hundred forty, as amended, provided that the portfolio of such investment the bonds, if any, of such corporation, issued in exchange for such real property. company or investment trust is limited to United States government obligations or (4) The corporation formed, as provided in subparagraph (3), for the acquisition of to repurchase agreements fully collateralized by such obligations and provided such real property shall be a business corporation, and shall have all the powers further that such investment company or investment trust shall take delivery of of such a corporation, and its stockholders shall have the same power to vote such collateral, either directly or through an authorized custodian. (2) As used in to authorize or confirm any sale, mortgage, lease, option or other disposition of this paragraph, the term “fiduciary” includes a personal representative, trustee, any or all of its property that is ordinarily possessed by shareholders of a busi- guardian, committee of the property of an incompetent and conservator of the ness corporation; provided, however, that the certificate of incorporation shall property of a conservatee. prohibit it from investing in any stocks, bonds or other securities, which are not under the laws of this state a proper subject for the investment of trust funds, and § 11-2.3 Prudent investor act shall provide that upon the sale of the real property acquired by the corporation (a) Prudent investor rule. such corporation shall be dissolved. Such dissolution shall be effectuated by A trustee has a duty to invest and manage property held in a fiduciary capacity in proceedings under article 10 of the business corporation law to be taken promptly accordance with the prudent investor standard defined by this section, except as after such sale; provided, however, that if any such corporation shall sell real otherwise provided by the express terms and provisions of a governing instrument property held by it for a consideration consisting in whole or in part of evidences within the limitations set forth by section 11-1.7 of this chapter. This section shall of indebtedness secured by mortgage upon such real property or shall reacquire apply to any investment made or held on or after January first, nineteen hundred such property upon foreclosure of such mortgage, in either of such events, such ninety-five by a trustee. (b) Prudent investor standard. dissolution proceedings shall not be required to be taken until final liquidation in (1) The prudent investor rule requires a standard of conduct, not outcome or cash by the corporation of its entire interest in or lien upon such real property. performance. Compliance with the prudent investor rule is determined in light (5) Nothing contained in this section, however, shall affect any lawful investments of facts and circumstances prevailing at the time of the decision or action of a in shares, parts or part interests in bonds and mortgages heretofore made by trustee. A trustee is not liable to a beneficiary to the extent that the trustee acted any trustee or other person holding trust funds for investment, nor affect any in substantial compliance with the prudent investor standard or in reasonable action heretofore taken in accordance with law with respect to such bonds and reliance on the express terms and provisions of the governing instrument. mortgages or shares, parts or part interests in such bonds and mortgages. Such (2) A trustee shall exercise reasonable care, skill and caution to make and imple- trustee or other person holding trust funds for investment shall have all the pow- ment investment and management decisions as a prudent investor would for the ers heretofore possessed under this section or any other provision of law with entire portfolio, taking into account the purposes and terms and provisions of respect to part interests in bonds and mortgages for the protection and preserva- the governing instrument. tion of the trust property. It is the intention of this section to prohibit any future (3) The prudent investor standard requires a trustee: (A) to pursue an overall investments in part interests in bonds, or notes, and mortgages for any estate investment strategy to enable the trustee to make appropriate present and future or fund, for which such trustee or other person may hold funds for investment. distributions to or for the benefit of the beneficiaries under the governing instru- (6) A fiduciary holding funds for investment who is directed or authorized by an ment, in accordance with risk and return objectives reasonably suited to the entire instrument creating the fiduciary relationship to retain the stock of a bank or trust portfolio; (B) to consider, to the extent relevant to the decision or action, the size company that is a member of a bank holding company currently fully registered of the portfolio, the nature and estimated duration of the fiduciary relationship, under an act of Congress entitled “Bank Holding Company Act of l956”, as the the liquidity and distribution requirements of the governing instrument, general same may be amended from time to time, shall be considered as being directed economic conditions, the possible effect of inflation or deflation, the expected or authorized to retain the stock of such bank holding company. Notwithstanding tax consequences of investment decisions or strategies and of distributions of any contrary provision in this section, this subdivision shall apply to any fiduciary income and principal, the role that each investment or course of action plays relationship now in existence or which may hereafter come into existence and to within the overall portfolio, the expected total return of the portfolio (including all investments now held or which may hereafter be acquired in such relationship. both income and appreciation of capital), and the needs of beneficiaries (to the (7) No fiduciary holding funds for investment shall be liable for any loss incurred extent reasonably known to the trustee) for present and future distributions with respect to any investment not eligible by law for the investment of trust funds, authorized or required by the governing instrument; (C) to diversify assets unless if such ineligible investment was received by such fiduciary pursuant to a decree the trustee reasonably determines that it is in the interests of the beneficiaries of court or the terms of the will, deed, or other instrument creating the fiduciary not to diversify, taking into account the purposes and terms and provisions of the relationship, or if such ineligible investment was eligible when received or when

93 2018 - 2019 MEMBERSHIP DIRECTORY 93 governing instrument; and (D) within a reasonable time after the creation of the terms of the trust that the terms are intended to deny the trustee the power of fiduciary relationship, to determine whether to retain or dispose of initial assets. adjustment conferred by clause (b)(5)(A). (4) The prudent investor standard authorizes a trustee: (A) to invest in any type (6) Special investment skills. For a bank, trust company or paid professional of investment consistent with the requirements of this paragraph, since no par- investment advisor (whether or not registered under any federal securities or ticular investment is inherently prudent or imprudent for purposes of the prudent investment law) which serves as a trustee, and any other trustee representing that investor standard; (B) to consider related trusts, the income and resources of such trustee has special investment skills, the exercise of skill contemplated by beneficiaries to the extent reasonably known to the trustee, and also an asset’s the prudent investor standard shall require the trustee to exercise such diligence special relationship or value to some or all of the beneficiaries if consistent with in investing and managing assets as would customarily be exercised by prudent the trustee’s duty of impartiality; (C) to delegate investment and management investors of discretion and intelligence having special investment skills. (c) Del- functions if consistent with the duty to exercise skill, including special investment egation of investment or management functions. (1) Delegation of an investment skills; and (D) to incur costs only to the extent they are appropriate and reason- or management function requires a trustee to exercise care, skill and caution in: able in relation to the purposes of the governing instrument, the assets held by (A) selecting a delegee suitable to exercise the delegated function, taking into the trustee and the skills of the trustee. account the nature and value of the assets subject to such delegation and the (5) Trustee’s power to adjust. (A) Where the rules in article 11-A apply to a trust expertise of the delegee; (B) establishing the scope and terms of the delegation and the terms of the trust describe the amount that may or must be distributed to consistent with the purposes of the governing instrument; (C) periodically review- a beneficiary by referring to the trust’s income, the prudent investor standard also ing the delegee’s exercise of the delegated function and compliance with the authorizes the trustee to adjust between principal and income to the extent the scope and terms of the delegation; and (D) controlling the overall cost by reason of trustee considers advisable to enable the trustee to make appropriate present and the delegation. (2) The delegee has a duty to the trustee and to the trust to comply future distributions in accordance with clause (b)(3)(A) if the trustee determines, in with the scope and terms of the delegation and to exercise the delegated function light of its investment decisions, the consideration factors incorporated in clause with reasonable care, skill and caution. An attempted exoneration of the delegee (b)(5)(B), and the accounting income expected to be produced by applying the from liability for failure to meet such duty is contrary to public policy and void. rules in article 11-A, that such an adjustment would be fair and reasonable to all (3) By accepting the delegation of a trustee’s function from the trustee of a trust of the beneficiaries. (B) In deciding whether and to what extent to exercise the that is subject to the law of New York, the delegee submits to the jurisdiction of power conferred by clause (b)(5)(A), a trustee may consider, in addition to the the courts of New York even if a delegation agreement provides otherwise, and factors stated in clauses (b)(3)(B) and (b)(4)(B), the following factors to the extent the delegee may be made a party to any proceeding in such courts that places relevant: (i) the intent of the settlor, as expressed in the governing instrument; in issue the decisions or actions of the delegee. (d) Investment in securities of the assets held in the trust; the extent to which they consist of financial assets, related investment companies. A trustee holding funds for investment may invest interests in closely held enterprises, tangible and intangible personal property, or the same in securities of any management type investment company or trust real property; the extent to which an asset is used by a beneficiary; and whether registered pursuant to the federal investment company act of nineteen hundred an asset was purchased by the trustee or received from the settlor; (ii) the net forty, as amended, notwithstanding that the trustee or an affiliate of the trustee amount allocated to income under article 11-A and the increase or decrease in acts as investment advisor, custodian, transfer agent, registrar, sponsor, dis- the value of the principal assets, which the trustee may estimate as to assets for tributor, manager or provides other services to the investment company or trust. which market values are not readily available; and (iii) whether and to what extent Unless the will, lifetime trust or order appointing the trustee provides otherwise, the terms of the trust give the trustee the power to invade principal or accumulate the trustee shall elect annually either (i) to receive or have its affiliate receive income or prohibit the trustee from invading principal or accumulating income, compensation for providing such services to such investment company or trust and the extent to which the trustee has exercised a power from time to time to for the portion of the trust invested in such investment company or trust or (ii) to invade principal or accumulate income. (C) A trustee may not make an adjust- take annual corporate trustees’ commissions with respect to such portion. (e) ment: (i) with respect to a charitable remainder unitrust described in section 664 As used in this section: (1) the term “trustee” includes a personal representa- of the United States internal revenue code of 1986; (ii) that changes the amount tive, trustee, guardian, donee of a power during minority, guardian under article payable to a beneficiary as a fixed annuity or a fixed fraction of the value of the eighty-one of the mental hygiene law, committee of the property of an incompetent trust’s assets; (iii) from any amount that is permanently set aside for charitable person, and conservator of the property of a conservatee, but does not include purposes under a will or the terms of a trust unless the income therefrom is also an institutional fund as defined in section 551 of the not-for-profit corporation permanently devoted to charitable purposes; (iv) if possessing or exercising the law; (2) the term “trust” includes any fiduciary entity with property owned by a power to make an adjustment causes an individual to be treated as the owner of trustee as defined in this section; (3) the term “governing instrument” includes all or part of the trust for income tax purposes, and the individual would not be a court order; and (4) the term “portfolio” includes all property of every kind and treated as the owner if the trustee did not possess the power to make an adjust- character held by a trustee as defined in this section. ment; (v) if possessing or exercising the power to make an adjustment causes all or part of the trust assets to be included for estate tax purposes in the estate § 11-2.3a Judicial control with respect to fiduciary’s power to adjust of an individual who has the power to remove a trustee or appoint a trustee, or (a) Judicial control of adjustment power. A court shall not change a fiduciary’s both, and the assets would not be included in the estate of the individual if the decision to exercise or not to exercise an adjustment power conferred by trustee did not possess the power to make an adjustment; (vi) if the trustee is a subparagraph 11-2.3(b)(5) unless it determines that the decision was an abuse current beneficiary or a presumptive remainderman of the trust; (vii) if the trustee of the fiduciary’s discretion. A court shall not determine that a fiduciary abused is not a current beneficiary or a presumptive remainderman, but the adjustment his, her or its discretion merely because the court would have exercised the would benefit the trustee directly or indirectly (which, however, shall not include discretion in a different manner or would not have exercised the discretion. the possible effect on a trustee’s commission); or (viii) if the trust is an irrevocable (b) Applicable decisions. The decisions to which paragraph (a) applies include: lifetime trust which provides income to be paid for life to the grantor, and pos- (1) A determination under subparagraph 11-2.3(b)(5) of whether and to what sessing or exercising the power to make an adjustment would cause any public extent an amount should be transferred from principal to income or from income benefit program to consider the adjusted principal or income to be an available to principal. (2) A determination of the factors that are relevant to the trust and resource or available income and the principal or income or both would in each its beneficiaries, the extent to which they are relevant, and the weight, if any, case not be considered as an available resource or income if the trustee did to be given to the relevant factors, in deciding whether and to what extent to not possess the power to make an adjustment; (D) An adjustment otherwise exercise the power conferred by subparagraph 11-2.3(b)(5). (c) Authorization for prohibited by items (b)(5)(C)(i) through (viii) may be made if the terms of the trust, court to remedy abuse of discretion. If a court determines that a fiduciary has by express reference to this section, provide otherwise. If item (b)(5)(C) (iv), (v), abused his, her or its discretion, the court may restore the income and remainder (vi) or (vii) applies to a trustee and there is more than one trustee, the trustee or beneficiaries to the positions they would have occupied if the fiduciary had not trustees to whom the provision does not apply may make the adjustment unless abused his, her or its discretion, according to the following rules: (1) To the extent the exercise of the power by the remaining trustee or trustees is prohibited by that the abuse of discretion has resulted in no distribution to a beneficiary or a the terms of the trust. If there is no trustee qualified to make the adjustment, it distribution that is too small, the court shall require the fiduciary to distribute may be made if so directed by the court upon application of the trustee or of an from the trust to the beneficiary an amount that the court determines will interested party. (E) A trustee may release the entire power conferred by clause restore the beneficiary, in whole or in part, to his or her appropriate position. (b)(5)(A) or may release only the power to adjust from income to principal or the (2) To the extent that the abuse of discretion has resulted in a distribution power to adjust from principal to income if the trustee is uncertain about whether to a beneficiary that is too large, the court shall restore the beneficiaries, the possessing or exercising the power will cause a result described in items (b)(5) trust, or both, in whole or in part, to their appropriate positions by requiring (C)(i) through (vi) or (b)(5)(C)(viii) or if the trustee determines that possessing or the fiduciary to withhold an amount from one or more future distributions to the exercising the power will or may deprive the trust of a tax benefit or impose a beneficiary who received the distribution that was too large or requiring that tax burden not described in clause (b)(5)(C). The release may be permanent or beneficiary to return some or all of the distribution to the trust. (3) To the extent for a specified period, including a period measured by the life of an individual. (F) that the court is unable, after applying subparagraphs (1) and (2), to restore Terms of a trust that limit the power of a trustee to make an adjustment between the beneficiaries, the trust, or both, to the positions they would have occupied principal and income are not contrary to this section unless it is clear from the if the fiduciary had not abused his, her or its discretion, and if the court finds

94 New York State Association of Cemeteries that the fiduciary was dishonest or arbitrary and capricious in the exercise of be administered as any other municipal cemetery of such city, town or village his, her or its discretion, the court may require the fiduciary to pay an appropri- and the said cemetery association shall be dissolved by the recording of such ate amount from his, her or its own funds to one or more of the beneficiaries conveyance and transfer. or the trust or both. (d) Petition by fiduciary. Upon a petition by a fiduciary who is authorized to § 163. Lot owners’ rights exercise an adjustment power conferred by subparagraph 11-2.3 (b)(5), the Lots in such cemeteries shall be held indivisible, and upon the decease of a court having jurisdiction over the trust or estate may determine whether a proprietor of such lot the title thereto shall descend to his or her heirs-at-law or proposed exercise or nonexercise by the fiduciary of the adjustment power devisees, subject, however to the following limitations and conditions: If survived will result in an abuse of the fiduciary’s discretion. If the petition describes the by a spouse and children, they shall have in common the possession, care and proposed exercise or nonexercise of the power and contains sufficient informa- control of such lot during the life of the surviving spouse. If survived by a spouse tion to inform the beneficiaries of the reasons for the proposal, the facts upon and no children, he or she shall have the possession, care and control of such lot which the fiduciary relies, and an explanation of how the income and remainder during his or her life. If survived by children and no spouse, they, or the survivor of beneficiaries will be affected by the proposed exercise or nonexercise of them, shall in common have the possession, care and control of such lot during the power, a beneficiary who challenges the proposed exercise or nonexercise the life of the survivor of them. The parties having such possession, care and has the burden of establishing that it will result in an abuse of discretion. control of such lot during the term thereof, may erect a monument and make other permanent improvements thereon. The surviving spouse shall have the STATE FINANCE LAW right of interment for his or her body in such lot, or in a tomb in such lot, and a § 97-r. State cemetery vandalism restoration, monument repair or removal and right to have his or her body remain permanently interred or entombed therein, administration fund. except that such body may be removed therefrom to some other family lot or 1. There is hereby established in the joint custody of the state comptroller and the tomb with the consent of the heirs. At any time when more than one person commissioner of taxation and finance a special fund to be known as the state cem- is entitled to the possession, care or control of such lot, the persons so entitled etery vandalism restoration, monument repair or removal and administration fund. thereto shall designate in writing to the clerk of the corporation which of their 2. Such fund shall consist of all revenues received from the assessment pursuant number shall represent the lot, and on their failure to designate, the board to paragraph (h) of section fifteen hundred seven of the not-for-profit corporation of trustees or directors or commissioners of the corporation or commission law and all other moneys credited or transferred thereto from any other fund or shall enter of record which of said parties shall represent the lot, while such source pursuant to law. failure continues. The surviving spouse may at any time release his or her right 3. Moneys of the fund may be expended for the purposes provided in subpara- in such lot, but no conveyance or device by any other person shall deprive the graph three of paragraph (h) of section fifteen hundred seven of the not-for-profit surviving spouse of such right. corporation law according to the requirements of such paragraph (h). Moneys shall be paid out of the fund on the audit and warrant of the state comptroller on § 164. Abandonment of cemeteries in cities of less than one million. vouchers certified or approved by the secretary of state. Upon a verified petition presented to a judge of a court of record by the common 4. The fund shall be held within the business and licensing services account as council of any city of less than one million, the judge to whom said verified petition established in section ninety-seven-y of this article. was presented shall make an order to show cause, returnable before him at a time and place within the county in not less than twenty days from the date of GENERAL MUNICIPAL LAW presentation of said petition, why the remains of any deceased person buried in § 160. Acquisition of lands for cemetery purposes potters field, or in any neglected or abandoned cemeteries in which no deceased It shall be lawful for the common council of any city, or the trustees of any incor- person shall have been interred within twenty years, should not be removed to porated village in this state, although such cemetery is disconnected from and and reinterred in a properly kept incorporated cemetery in the same city or in a out of the limits of any city or village, to acquire by deed, devise or otherwise, town or city adjoining the city in which the remains of each deceased person or such land as it may require for burial purposes and the proper ornamentation persons are buried, or in lands owned by said city for cemetery purposes, and in connection therewith, or land for such purposes, in addition to such land to fix the amount of expenses for such removal and reinterment and the order to as it may already hold, or is authorized to hold; and to hold, use and possess the show cause shall provide for its publication in a newspaper, to be designated in same in like manner with the like rights, privileges and authority, and subject to the order, which is published nearest to the cemetery from which the removal is the like duties and liabilities as apply to the other lands so held by said city or to be made, once in each week for two successive weeks. The verified petition village. The provisions of this section shall not apply to the counties of New York, presented to the judge shall show that the petitioner is the common council of the Kings, Queens and Westchester. city in which said cemetery is located and (1) the name of the deceased person or persons whose remains are sought to be removed, if known; (2) the name and § 161. Title may be acquired by condemnation location of the cemetery in which he is interred and from which removal is asked If the said common council or board of trustees shall be unable to agree with the to be made; (3) the name and the location of the incorporated cemetery to which owner of such lands for the purchase thereof, the said common council or board the remains are desired to be removed and reinterred; (4) the facts showing the of trustees may proceed to acquire the title thereto in the manner prescribed reasons for such removal. Upon the return day of the order to show cause and at by the condemnation law. The amount paid for such lands, by such common the time and place fixed in said order, upon filing proof of publication of the order council or board of trustees as aforesaid, and all the expenses attending the to show cause with the judge, if no objection is made thereto, he shall make an same, with the expenses of fencing and improving the same, shall be assessed order directing the removal of the remains of said deceased person or persons and collected by a general tax upon all the taxable property of such city or village, to the cemetery designated in the petition within the city or within a town or city in the same manner as other city or village taxes are assessed and collected. adjoining said city in which the remains are then buried and shall specify in the order the amount of the expenses of such removal, which expenses of removal § 162. Conveyance by unincorporated cemetery association to city, town or and reinterment, including the expense of the proceeding under this section, village. shall be a charge upon the city in which the cemetery is situated from which the An unincorporated cemetery association may convey and transfer its real removal is made and such expenses shall be a city charge and audited and paid property held for burial purposes, together with its other assets, to a city having in the same manner as other charges. On or after the removal and reinterment of a population of less than one million inhabitants in which such real property is the remains of any deceased person or persons, the expenses for annual care of located, or to a village, provided such real property is located within such village the grave in the cemetery to which the removal is made shall be annually provided or wholly within three miles of the boundaries thereof, or to a town, in which by the city in which the remains were originally buried at a rate not to exceed such real property is located, if all the directors and trustees of such associa- fifty cents per grave, and shall be paid annually to the incorporated cemetery tion living and residing in the state unite in the conveyance and transfer. Such association to which the remains of each deceased person may be removed or conveyance and transfer shall be subject to all agreements as to lots sold and reinterred unless said remains have been removed to lands owned by said city all trusts, restrictions and conditions upon the title or use of such real property for cemetery purposes, in which case such payment shall be made under the and assets. Lots previously sold and grants previously made for burial purposes provisions of the city ordinance providing for the care and upkeep of said cemetery shall not be affected by such conveyance, nor shall any grave, monument or other lands owned by said city. Any city owning a lot or lots in a cemetery maintained erection or any monuments be disturbed or removed except in accordance with by an incorporated cemetery association in which the remains of the deceased law. No such conveyance shall be effective unless and until the legislative body persons have been or may be buried pursuant to this section, however, may pay of such city, town or village shall by ordinance or local law or resolution accept such association an amount sufficient to provide perpetual care therefor. The the same subject to the conditions and restrictions hereinabove imposed, which petition and order shall be filed in the county clerk’s office of the county in which ordinance or local law o resolution said legislative body is hereby authorized and the remains of the deceased person were originally interred, and the service of empowered to adopt by a majority vote of such body. Upon such conveyance and a certified copy of the final order upon the cemetery association shall be made transfer such property shall be and become a municipal cemetery of such city, prior to any removal. Any relatives of the deceased person or the officer of any town or village and such property and assets so conveyed and transferred shall cemetery association in which the remains of deceased person were originally

95 2018 - 2019 MEMBERSHIP DIRECTORY 95 interred may oppose the granting of said order and the judge shall summarily persons. Such burial plots shall be under the general care and supervision of the hear the statement of the parties and make such order as the justice and equity county commissioner of public welfare. of the application shall require. Any headstone or monument which marks the 2. a. The board of supervisors or county legislature may, by the affirmative vote of grave of the deceased person shall be removed and reset at the grave in the two-thirds of the total membership of the board, acquire by condemnation, pur- cemetery to which the removal is permitted to be made and in each case the final chase, gift or devise lands outside a city or village within the county and establish order shall provide the amount of expenses of such removals and reinterment and maintain a county cemetery for the burial of members of the armed forces and resetting of the headstones or monument, including the expenses for the of the United States. Remains of the members of the armed forces of the United proceedings under this section; except that where provision is otherwise made States, heretofore or hereafter dying may be interred in such county cemetery for the purchase or erection of a new headstone, monument or marker at the or may be removed from other cemeteries or burial plots and be interred in such grave in the cemetery to which said removal is permitted, such old headstone or county cemetery as authorized by law. The county cemetery shall be under the monument need not be so removed and reset in which case the final order shall general care and supervision of such officer or employee of the county or other not provide for the expense of resetting. The order shall designate the person person as the board of supervisors may direct. or persons having charge of the removals or reinterments. Upon completion of b. Any member of the armed forces of the United States, who was a resident of the removal, reinterment or resetting the headstones or monuments, the person Rockland county at the time of his induction into the armed forces of the United or persons having charge of same shall make a verified report of the removal, States, killed in action may be buried in such county cemetery, entirely at county reinterment, and resetting of the headstone or monument and file the report in expense, at the option of the next of kin. The board of supervisors or county the clerk’s office of the proper county. After said bodies shall have been removed legislature may adopt rules or regulations governing the cost, procedure for and reinterred in the manner prescribed by said order, said lands in which such interment and rights of the next of kin. deceased persons were originally interred shall be available for and subject to 3. Any such county cemetery or burial plot may be designated by name and such uses for city purposes as the common council of such city may determine and adequate maintenance, perpetual care, ornamentation and markers provided. may be conveyed or otherwise disposed of in the same manner as other city lands. The board of supervisors may adopt rules governing interments and the rights of distributees, not inconsistent with law. § 165. Maintenance and cleanup of abandoned cemeteries. 4. A portion or block of lots may be purchased in an existing incorporated cem- 1. Any municipal corporation is hereby authorized and empowered to establish etery association within the county for such purposes and title shall be taken volunteer cemetery maintenance and cleanup programs to maintain and cleanup in the name of the county. Subject to such conditions and restrictions as may abandoned cemeteries wholly contained within such municipal corporation for be imposed by the incorporated cemetery association, adequate maintenance, which such municipal corporation has the primary responsibility to provide care. perpetual care, ornamentation and markers may be provided. 2. The cemetery division of the department of state is hereby authorized and 5. Burial plots for the indigent shall be kept separate and apart from plots for the directed to assist any municipal corporation in the organization, implementation burial of members of the armed forces of the United States; and no member of and administration of a volunteer cemetery maintenance and cleanup program the armed forces shall be interred in the same part of the cemetery as indigents. at the request of such municipal corporation. The department of state is hereby 5-a. The board of supervisors of any county may, by the affirmative vote of two- authorized and directed to promulgate rules and regulations setting forth the thirds of the total membership of the board, provide for the perpetual care, upkeep manner and form of such assistance and request. and maintenance of any cemetery located within the county if such cemetery 3. No municipal corporation which establishes a volunteer cemetery maintenance is abandoned or not controlled by an existing board or body and for the care of and cleanup program shall be liable for any damages sustained by any person which there exists no special fund or endowment and the expense thereof may participating and no cause of action for such damages shall be adjudicated by be appropriated from funds in the county treasury not otherwise appropriated. any court in this state which would otherwise have jurisdiction to adjudicate The board of supervisors may also provide that any such cemetery shall be under such claim. the general care and supervision of such officer or employee of the county as 4. Any municipal corporation which establishes a volunteer cemetery mainte- the board of supervisors may direct. nance and cleanup program shall provide written notice of the provisions of 6. Nothing herein shall be deemed to affect, impair or supersede any other gen- subdivision three of this section to each person participating in such program. eral or special law authorizing a county to establish and maintain cemeteries. 7. (a) No county shall, directly or indirectly: (i) sell, or have, enter into or perform § 165-a. Voluntary municipal assistance to public cemetery corporations. a lease of any of its real property dedicated to cemetery purposes or adjacent Any municipal corporation may appropriate and provide funding to a public cem- thereto to a funeral entity, or use any of its property for location of a funeral etery corporation as defined in article fifteen of the not-for-profit corporation law. entity; (ii) commingle funds used for cemetery purposes with a funeral entity; (iii) In lieu of or in addition to providing funding to a public cemetery corporation, any direct or carry on its cemetery related business or affairs with a funeral entity; municipal corporation may provide goods and/or services to a public cemetery (iv) authorize control of its cemetery related business or affairs by a funeral corporation as defined in article fifteen of the not-for-profit corporation law. entity; (v) engage in any sale or cross-marketing of goods or services with a funeral entity; (vi) have, enter into or perform a management or service contract § 166. Cemetery and funeral home combinations. for cemetery operations with a funeral entity; or (vii) have, enter into or perform 1. No municipal corporation shall, directly or indirectly: (a) sell, or have, enter into a management contract with any entity other than a not-for-profit or religious or perform a lease of any of its real property dedicated to cemetery purposes corporation, or governmental entity. or adjacent thereto to a funeral entity, or use any of its property for location of (b) Only the provisions of subparagraphs (i) and (ii) of paragraph (a) of this subdivi- a funeral entity; (b) commingle funds used for cemetery purposes with a funeral sion shall apply to counties with thirty acres or less of real property dedicated entity; (c) direct or carry on its cemetery related business or affairs with a funeral to cemetery purposes, and only to the extent the sale or lease is of real property entity; (d) authorize control of its cemetery related business or affairs by a funeral dedicated to cemetery purposes, and such cemeteries shall not engage in the entity; (e) engage in any sale or cross-marketing of goods or services with a sale of funeral home goods or services, except if such goods and services are funeral entity; (f) have, enter into or perform a management or service contract otherwise permitted to be sold by cemeteries. for cemetery operations with a funeral entity; or (g) have, enter into or perform (c) For the purposes of this subdivision, “funeral entity” means a person, partner- a management contract with any entity other than a not-for-profit or religious ship, corporation, limited liability company or other form of business organization corporation, or governmental entity. providing funeral home services, or owning, controlling, conducting or affiliated 2. Only the provisions of paragraphs (a) and (b) of subdivision one of this section with a funeral home, any subsidiary thereof or any officer, director or stockholder shall apply to municipal corporations with thirty acres or less of real property having a ten per centum or greater proprietary, beneficial, equitable or credit dedicated to cemetery purposes, and only to the extent the sale or lease is of interest in a funeral home. real property dedicated to cemetery purposes, and such cemeteries shall not engage in the sale of funeral home goods or services, except if such goods and TOWN LAW services are otherwise permitted to be sold by cemeteries. § 290. Duties of town board 3. For the purposes of this section, “funeral entity” means a person, partnership, The town board shall lay out into burial lots any burial grounds conveyed to them; corporation, limited liability company or other form of business organization and within one year after conveyance to them they shall cause to be recorded providing funeral home services, or owning, controlling, conducting or affiliated in the office of the clerk of the county in which they reside a plot or plots of the with a funeral home, any subsidiary thereof or any officer, director or stockholder ground so laid out by them, which shall clearly indicate the number and loca- having a ten per centum or greater proprietary, beneficial, equitable or credit tion of the several lots, which plots shall be duly certified to, under the hands interest in a funeral home. and seals of the supervisor and town clerk, and acknowledged before an officer authorized to take proof and acknowledgment of deeds. They shall COUNTY LAW designate and set aside certain lots which shall be free from the interment of § 222. Cemeteries. the remains of indigent persons, deceased, and shall sell and convey, by direc- 1. The board of supervisors may acquire by condemnation, purchase, gift or devise tion of a majority of the board, under the hands and seals of the supervisor burial plots outside a city or village within the county, for the burial of indigent and town clerk, burial lots, at such terms as may be agreed upon between

96 New York State Association of Cemeteries the parties, and expend the moneys realized from such sale in improving and § 292-a. Cemetery and funeral home combinations. preserving the particular burial ground from the sale of whose lots the moneys 1. No town shall, directly or indirectly: were received. All moneys realized from the sale of burial lots shall, upon the (a) sell, or have, enter into or perform a lease of any of its real property dedicated receipt thereof, be paid over to the supervisor of the town to be retained by him as to cemetery purposes or adjacent thereto to a funeral entity, or use any of its a separate fund and paid out only on the order of a majority of such town board. property for location of a funeral entity; (b) commingle funds used for cemetery purposes with a funeral entity; (c) direct or carry on its cemetery related busi- § 291. Burial grounds. ness or affairs with a funeral entity; (d) authorize control of its cemetery related 1. The title to every lot or piece of land which shall have been used by the inhab- business or affairs by a funeral entity; (e) engage in any sale or cross-marketing itants of any town in this state as a cemetery or burial ground for the space of of goods or services with a funeral entity; (f) have, enter into or perform a man- fourteen years shall be deemed to be vested in such town, and shall be subject agement or service contract for cemetery operations with a funeral entity; or (g) in the same manner as other corporate property of towns, to the government and have, enter into or perform a management contract with any entity other than a direction of the town board. In any town the town board may adopt regulations not-for-profit or religious corporation, or governmental entity. for the proper care of any such cemetery and burial ground and regulating the 2. Only the provisions of paragraphs (a) and (b) of subdivision one of this sec- burial of the dead therein. It shall be the duty of the town board to remove the tion shall apply to towns with thirty acres or less of real property dedicated to grass and weeds from any such cemetery or burial ground in any such town at cemetery purposes, and only to the extent the sale or lease is of real property least three times in each year, and to erect and maintain suitable fences around dedicated to cemetery purposes, and such cemeteries shall not engage in the such cemetery or burial ground. The town board of any town must also provide sale of funeral home goods or services, except if such goods and services are for the removal of grass and weeds at least twice in each year from any cemetery otherwise permitted to be sold by cemeteries. or burial ground, by whomsoever owned, in such town, where such control is not 3. For the purposes of this section, “funeral entity” means a person, partnership, vested by other provisions of law in the town or in trustees or other corporate corporation, limited liability company or other form of business organization body, and provide for the preservation, care and fencing of any such cemetery providing funeral home services, or owning, controlling, conducting or affiliated and the town board of any town must also provide for the removal of grass and with a funeral home, any subsidiary thereof or any officer, director or stockholder weeds from all cemeteries, other than private burial grounds, which are aban- having a ten per centum or greater proprietary, beneficial, equitable or credit doned or not controlled by any existing board or body and for the care of which interest in a funeral home. there exists no special fund or endowment and such duties shall be performed under the supervision of the town board, or a person whom the town board may § 293.Exception designate; provided, however, that such duties shall not be exercised in respect All provisions of the preceding sections of this article which are inconsistent to any private ground or particular lot or lots therein after the true owner or with the provisions of chapter seventy-six of the laws of eighteen hundred owners thereof file written objections thereto with the town clerk. The cost and sixty-nine, as amended by chapter four hundred thirty-two of the laws of expenses of any officer or person in performing any duties under or pursuant to eighteen hundred ninety-nine, shall not apply to Greenfield cemetery in Hemp- the provisions of this section shall be a town charge, and the town board shall stead, Nassau county, or to the trustees or management thereof. appropriate and provide annually the moneys necessary for carrying out the provisions of this section, and make the same available for the proper officer or § 294. Armed forces burial plot persons by whom the moneys are required to be expended. The town board may 1. The town board in each of the towns of this state may upon the application in also receive and execute any trust for the care of any cemetery which the town writing of any veteran armed forces’ association in the town, or upon a petition of is required to care for pursuant to the provisions of this section and to receive any writing of five or more veterans of the armed forces of the United States in and execute any trust for the care of lots in any such cemetery. towns where no veteran armed forces organization exists, purchase or provide 2. Burial grounds and cemeteries of which the title is vested in or the care or an armed forces’ plot in one or more cemeteries where no burial plots are now control is charged upon any town, by virtue of this section, shall not be taxed or owned by armed forces organizations, in which burial plots deceased members assessed for any local improvement or other purpose whatsoever by any village, of the armed forces of the United States may be interred and, except in the and no action shall be maintained against any town to recover the cost of any county of Broome, may also provide for the annual care of armed forces’ burial local improvement or municipal charge, based on town ownership or care of such plots in cemeteries, at the rate of not to exceed twenty dollars for each grave burial grounds, the provisions of any special, local or general statute whatsoever of a member of the armed forces in such burial plot or plots, and the expense to the contrary notwithstanding. shall be included in the town expenses, assessed, levied and collected in the 3. Upon the adoption of a resolution therefor, the town board may construct same manner as other town expenses are levied and collected. and maintain permanent improvements in any one or more of the classes of 2. In the county of Broome, the board of supervisors shall provide for the annual cemeteries described herein and may acquire, by purchase or condemnation, care of armed forces’ burial plots, either heretofore or hereafter established, additional lands for cemetery or burial ground purposes, whenever in the judg- in all cemeteries in such county, at the rate aforesaid, and the expense thereof ment of the town board it is necessary or advisable that such improvements be shall be a county charge audited, assessed, levied and collected in the same made or additional lands be acquired. If the expenditure for such improvements manner as are other county charges. or acquisition is in excess of one thousand five hundred dollars and is to be paid by taxes levied for the fiscal year in which such expenditure is to be made, or § 295.Removal of remains of deceased members of armed forces paid from the proceeds of town obligations, the adoption of any such resolution Upon a verified petition presented to a judge of a court of record by any armed or resolutions shall be subject to a permissive referendum. The improvements forces’ organization in any town or city in this state by a majority of its officers, so made or the lands so acquired shall be used only for the purposes authorized or a majority of any memorial committee in any town or city where there are by this article but such cemeteries or burial grounds so improved or enlarged two or more veteran armed forces’ organizations, or in towns or cities where shall not be subject to conveyance or transfer pursuant to section two hundred there are no veteran armed forces’ organizations, upon the petition of five ninety-two of this article. The expense of such improvements and/or the acquiring or more veterans of the armed forces, the judge to whom said verified petition of such lands may be financed in the manner provided in article fifteen of this is presented shall make an order to show cause, returnable before him at a time chapter for the financing of general improvements. and place within the county in not less than fourteen or more than twenty days 4. Notwithstanding any other provision of law, upon the adoption of a resolu- from the date of presentation of said petition, why the remains of any deceased tion therefor, the town board of the town of Southampton may transfer title to members of the armed forces buried in potter’s field, or in any neglected or the cemetery vested in such town, located at the corner of Madison street and abandoned cemeteries, should not be removed to and reinterred in a properly Latham street and bearing Suffolk county tax map identification number 473609- kept incorporated cemetery in the same town or city or in a town adjoining the 3-4-27, to the village of Sag Harbor, provided, however, that such transfer shall town or city in which the remains of a deceased member of the armed forces are be made only upon the adoption of a resolution by the board of trustees of the buried, and to fix the amount of the expenses for such removal and reinterment, village of Sag Harbor, requesting the town of Southampton to make such transfer. and the order to show cause shall provide for its publication in a newspaper, to be designated in the order, which is published nearest to the cemetery from which § 292. Transfer of burial grounds to cemetery corporation. the removal is sought to be made, once in each week for two successive weeks. Any town may convey and transfer its right, title and interest in any burial grounds The verified petition presented to the judge shall show that the petitioners are a within the limits of and belonging to the town, or belonging to the town and in- majority of the officers of a veteran armed forces organization, or a majority dividual lot owners, to a cemetery corporation authorized to hold and maintain of a memorial committee in towns or cities where two or more veteran armed property within the town for cemetery purposes, organized or to be organized un- forces organizations exist, or that the petitioners are honorably discharged der the membership corporations law. The deed of conveyance shall be executed veterans of the armed forces in towns or cities where no veteran armed forces by the supervisor, after the town board shall have authorized such conveyance. organization exists, and (1) the name of the deceased member or members of the armed forces, whose remains are sought to be removed, and if known the unit in which he or they served; (2) the name and location of the cemetery in which he is interred and from which removal is asked to be made; (3) the name

97 2018 - 2019 MEMBERSHIP DIRECTORY 97 and location of the incorporated cemetery to which the remains are desired to in the order the amount of the expenses of such removal, which expenses of be removed and reinterred; (4) the facts showing the reasons for such removal. removal and reinterment, including the expense of the proceeding under this Upon the return day of the order to show cause and at the time and place fixed section, shall be a charge upon the town in which the cemetery is situated in said order, upon filing proof of publication of the order to show cause with the from which the removal is made and such expenses shall be a town charge and judge, if no objection is made thereto, he shall make an order directing the audited by the town board and paid in the same manner as other town charges. removal of the remains of said deceased member or members of the armed On and after the removal and reinterment of the remains of any deceased person forces to the cemetery designated in the petition within the town or city or or persons, the expenses for annual care of the grave in the cemetery to which within a town adjoining the town or city in which the remains are then buried the removal is made shall be annually provided by the town in which the remains and shall specify in the order the amount of the expenses of such removal, which were originally buried at a rate not to exceed twenty dollars per grave, and shall expenses of removal and reinterment, including the expense of the proceeding be paid annually to the incorporated cemetery association to which the remains under this section, shall be a charge upon the county in which the town or city of each deceased person may be removed or reinterred. Any town owning a lot is situated from which the removal is made and such expenses shall be a or lots in a cemetery maintained by an incorporated cemetery association in county charge and audited by the board of supervisors of the county and paid which the remains of deceased persons have been or may be buried pursuant to in the same manner as other county charges. On and after the removal and this section, however, may pay such association an amount sufficient to provide reinterment of the remains of the deceased member or members of the armed perpetual care therefor. The petition and order shall be filed in the county clerk’s forces in the armed forces’ plot, the expenses for annual care of the grave office of the county in which the remains of the deceased person were originally in the armed forces’ burial plot to which the removal is made shall be annually interred, and the service of a certified copy of the final order upon the cemetery provided by the town or city in which the remains were originally buried, at the association shall be made prior to any removal. Any relative of the deceased rate of not to exceed twenty dollars per grave, and shall be paid annually to person or the officer of any cemetery association in which the remains of the the incorporated cemetery association to which the remains of each deceased deceased person were originally interred may oppose the granting of said order member of the armed forces may be removed and reinterred. The petition and the judge shall summarily hear the statement of the parties and make such and order shall be filed in the county clerk’s office of the county in which the order as the justice and equity of the application shall require. Any headstone remains of the deceased member of the armed forces were originally interred, or monument which marks the grave of the deceased person shall be removed and the service of a certified copy of the final order upon the cemetery associa- and reset at the grave in the cemetery in which the removal is permitted to be tion shall be made prior to any removal. Any relative of the deceased member made and in each case the final order shall provide the amount of the expenses or members of the armed forces, or the officer of any cemetery association in of such removals and reinterment and resetting of the headstone or monument, which the remains of the deceased member or members of the armed forces including the expenses of the proceedings under this section; except that where were originally interred, or the authorities of the county in which the member provision is otherwise made for the purchase or erection of a new headstone, or members of the armed forces were originally buried, may oppose the granting monument or marker at the grave in the cemetery to which such removal is of said order and the judge shall summarily hear the statement of the parties permitted, such old headstone or monument need not be so removed and reset, and make such order as the justice and equity of the application shall require. in which case such final order shall not provide for the expense of resetting. The Any headstone or monument which marks the grave of the deceased member order shall designate the person or persons having charge of the removals and of the armed forces shall be removed and reset at the grave in the cemetery reinterments. Upon completion of the removal, reinterment and resetting of the in which the removal is permitted to be made and in each case the final order headstones or monuments, the person or persons having charge of the same shall shall provide the amount of the expenses of such removals and reinterment make a verified report of the removal, reinterment and resetting of the headstone and resetting of the headstone or monument, including the expenses of the or monument and file the report in the clerk’s office of the proper county. After proceedings under this section; except that where provision is otherwise made said bodies shall have been removed and reinterred in the manner prescribed by for the purchase or erection of a new headstone, monument or marker at the said order, said lands in which such deceased persons were originally interred grave in the cemetery to which such removal is permitted, such old headstone or shall be available for and subject to such uses for town purposes as the town monument need not be so removed and reset, in which case such final order shall board of such town may determine and may be conveyed or otherwise disposed not provide for the expense of resetting. The order shall designate the person or of in the same manner as other town lands. persons having charge of the removals and reinterments. Upon completion of the removal, reinterment and resetting of the headstones or monuments, the VILLAGE LAW person or persons having charge of the same shall make a verified report of § 15-1500. Acquisition of lands for cemeteries. the removal, reinterment and resetting of the headstone or monument and file The board of cemetery commissioners of a village may, in behalf of the village, the report in the clerk’s office of the proper county. The words “member of accept by gift, grant or devise thereto, land for one or more village cemeteries the armed forces” shall be construed to mean an honorably discharged member within the village, or wholly within five miles of the boundaries thereof. The of the armed forces who served in the armed forces of the United States, and board of trustees may, by unanimous vote, adopt a resolution to purchase for the words “armed forces plot” shall be construed to mean a plot of land in any such purpose, any lands so located, which resolution must specify the maximum incorporated cemetery set apart to be exclusively used as a place for interring amount to be paid therefor and the mode of raising such amount; provided, the remains of deceased veterans of the armed forces of the United States. however, that if the lands to be purchased are within the village and are to be used for park purposes such resolution may be adopted by majority vote. If the § 296. Abandonment of cemeteries. resolution be adopted, the board of cemetery commissioners may purchase such Upon a verified petition presented to a judge of a court of record by any supervisor lands accordingly, or if unable to agree with the owners for the purchase thereof, of any town in this state, the judge to whom said verified petition is presented may acquire the title thereto pursuant to the provisions of the eminent domain shall make an order to show cause, returnable before him at a time and place procedure law. All lands acquired by gift, grant, devise or purchase for a village within the county in not less than twenty days from the date of presentation of cemetery shall be a part of the territory of the village, and upon the acquisition said petition, why the remains of any deceased person buried in potter’s field, or of same, a map and description thereof shall be filed in the office of the village in any neglected or abandoned cemeteries in which no deceased person shall clerk and if located outside of the village, in the office of the secretary of state. have been interred within twenty years, should not be removed to and reinterred in a properly kept incorporated cemetery in the same town or in a town or city § 15-1502. Division into lots; conveyance of lots adjoining the town in which the remains of each deceased person or persons are The board of cemetery commissioners shall have the supervision and control of buried, and to fix the amount of expenses for such removal and reinterment, and all village cemeteries. It shall cause the same to be divided into lots, and provide the order to show cause shall provide for its publication in a newspaper, to be for the conveyance thereof to individuals for the sole purpose of interments, designated in the order, which is published nearest to the cemetery from which the and upon the payment of the purchase-price of any lot, shall, in the name of removal is to be made, once in each week for two successive weeks. The verified the village, execute, acknowledge and deliver a conveyance to the purchaser petition presented to the judge shall show that the petitioner is a supervisor of the thereof. The clerk of the village shall keep a record of the sale of each lot, its town in which said cemetery is located and (1) the name of the deceased person number, the date of sale and the name of the purchaser; and shall record or persons whose remains are sought to be removed, if known; (2) the name and each conveyance thereof. No sale, transfer or assignment of such lot or any location of the cemetery in which he is interred and from which removal is asked interest therein subsequent to the sale by the village shall be valid, unless to be made; (3) the name and location of the incorporated cemetery to which by an instrument in writing signed and duly acknowledged and recorded in the the remains are desired to be removed and reinterred; (4) the facts showing the office of the village clerk. The clerk shall be entitled to the same fees as the reasons for such removal. Upon the return day of the order to show cause and at county clerk for the recording of each conveyance. the time and place fixed in said order, upon filing proof of publication of the order to show cause with the judge, if no objection is made thereto, he shall make an order directing the removal of the remains of said deceased person or persons to the cemetery designated in the petition within the town or city or within a town adjoining the town or city in which the remains are then buried and shall specify

98 New York State Association of Cemeteries § 15-1504. Rules and Regulations f. Order. (1) If no objection is made, and upon the filing of proof of publication The board of cemetery commissioners may adopt reasonable rules and regula- of the order to show cause, the judge shall make an order directing at village tions for: expense the removal of the remains of the deceased person or persons to the 1. The care, management and protection of the cemetery grounds. cemetery designated in the petition in which the remains are to be buried. (2) If 2. The use, care and protection of lots in such cemeteries. an objection is made, the judge shall make such order as the justice and equity 3. The conduct of persons within the cemetery grounds, and the exclusion of the application shall require. (3) The petition and order shall be filed in the of improper persons therefrom. office of the clerk of the county in which the remains of the deceased were 4. Regulating the dividing marks between the various lots and parts of lots in originally interred, and a certified copy of the final order shall be served upon cemeteries and their size, shape and location. the cemetery to which the remains are to be removed prior to any removal. 5. Preventing or regulating monuments, effigies and structures within the same. g. Removal and resetting of headstone or monument. Any headstone or monu- 6. Regulating or preventing the introduction and growth of plants, trees and ment which marks the grave of the deceased person or persons shall be removed shrubs within such grounds. and reset at the grave in the cemetery in which the removal is permitted to be 7. The prevention of the burial in any lot or part of any lot of any person not entitled made. Such headstone or monument need not be so removed and reset where to be buried therein. Such rules and regulations, when adopted, shall be printed the order provides for the purchase or erection of a new headstone or monument. and conspicuously posted in at least five places upon the cemetery grounds. h. Expenses. The order shall provide the amount of expense of all removals and reinterment and resetting of the headstone or monument, including the § 15-1506. Assessment of lots expenses of proceedings under this section. All expenses shall be paid by the 1. The board of cemetery commissioners of any village shall have, in addition to village whose mayor made the petition. i. Care of reinterred remains. The expense the powers granted by section 15-1502 of this chapter, the power to assess the for annual care of the grave in the cemetery to which the removal is made owners of lots in any cemetery in its respective village subject to its jurisdiction shall be annually provided by the village whose mayor made the petition and shall and control an amount not exceeding twelve dollars per year for the purpose of be paid annually to the cemetery to which the remains were reinterred. raising moneys to keep the lots in such cemetery in good and proper condition, Alternatively, the village may pay the cemetery to which the remains were and the trustees of each such village for that purpose shall have all the powers removed an amount sufficient to provide perpetual care. mentioned in section fourteen hundred one of the not-for-profit corporation law. j. Report. Upon completion of the removal, reinterment and resetting of the 2. If the assessments so levied remain unpaid for a period of ten years or more headstone or monuments, the person or persons designated in the order as the amount thereof with interest shall be a lien on the unused portion of the having charge of the removals and reinterments shall file a report in the office lot which is subject to such assessment, and no portion of the lot shall be used of the county clerk. k. Use of lands. After remains have been removed and by the owner thereof for burial purposes, while any such assessment remains reinterred pursuant to this section, the lands where originally interred may be unpaid. used for any village purposes and may be conveyed or disposed of in the same 3. If at the expiration of ten years from the date of the first assessment, any manner as other village lands. such assessment or interest thereon shall remain unpaid, the commission may sell the unused portion of such lot at public auction, on the cemetery grounds, § 15-1510 Cemetery and funeral home combinations. providing a written notice stating the amount of such unpaid assessment and 1. No village shall, directly or indirectly: that such unused portion of such lot will be sold at a time therein to be specified, (a) sell, or have, enter into or perform a lease of any of its real property dedicated not less than thirty days from the date of the service of such notice, shall be to cemetery purposes or adjacent thereto to a funeral entity, or use any of its personally served upon the owner of record or his successor in interest, or if property for location of a funeral entity; (b) commingle funds used for cemetery personal service on such person cannot with due diligence be made, then such purposes with a funeral entity; (c) direct or carry on its cemetery related busi- notice of sale shall be forwarded by registered mail securely wrapped and ness or affairs with a funeral entity; (d) authorize control of its cemetery related addressed to the last owner of record and also by posting such notice of sale business or affairs by a funeral entity; (e) engage in any sale or cross-marketing in three conspicuous places located within the village where the cemetery is of goods or services with a funeral entity; (f) have, enter into or perform a man- located. In the event that the village maintains a website, one of the posting agement or service contract for cemetery operations with a funeral entity; or (g) requirements may be fulfilled by posting such information on the website. Said have, enter into or perform a management contract with any entity other than a sale shall not be held within thirty days of the date of personal service or of not-for-profit or religious corporation, or governmental entity. mailing registered notice as the case may be. The surplus proceeds of sale 2. Only the provisions of paragraphs (a) and (b) of subdivision one of this sec- remaining after paying all assessments, interest, costs and charges shall be tion shall apply to villages with thirty acres or less of real property dedicated to set aside by the commissioners as a fund for the care and improvement of the cemetery purposes, and only to the extent the sale or lease is of real property portion of such lot that has been used for burial purposes. dedicated to cemetery purposes, and such cemeteries shall not engage in the sale of funeral home goods or services, except if such goods and services are § 15-1508. Abandonment of cemeteries otherwise permitted to be sold by cemeteries. a. Petition for removal of remains. The mayor of any village may submit a 3. For the purposes of this section, “funeral entity” means a person, partnership, verified petition to a judge of a court of record seeking an order directing the corporation, limited liability company or other form of business organization removal of the remains of any deceased person or persons buried in a potter’s providing funeral home services, or owning, controlling, conducting or affiliated field or any neglected or abandoned cemetery owned by the village in which no with a funeral home, any subsidiary thereof or any officer, director or stockholder deceased person shall have been interred within twenty years, and directing having a ten per centum or greater proprietary, beneficial, equitable or credit their reinterment in a properly kept cemetery in the same county. b. Contents interest in a funeral home. of petition. The verified petition shall contain the following: (1) Name of petitioner and a statement that petitioner is the mayor of the village RELIGIOUS CORPORATIONS LAW in which the cemetery is located; § 2. Definitions. (2) Name of deceased person or persons whose remains are sought to be A “Religious Corporations Law corporation” is a corporation created for religious removed, if known; purposes to which this chapter applies under section two-a of this chapter. Unless (3) Name and location of cemetery in which interred and from which removal the context otherwise requires, whenever “religious corporation” or “corpora- is asked to be made; tion” is used in this chapter, such term shall mean a “Religious Corporations (4) Name and location of cemetery to which remains are desired to be removed Law corporation”. An “incorporated church” is a religious corporation created and reinterred; and to enable its members to meet for divine worship or other religious observances. (5) Facts showing reasons for such removal. An “unincorporated church” is a congregation, society, or other assemblage of c. Order to show cause. The judge to whom such a petition is presented shall persons who are accustomed to statedly meet for divine worship or other religious make an order to show cause, returnable before such judge at a time and place observances, without having been incorporated for that purpose. within the county not less than twenty days from the date of presentation, why The term “clergyman” and the term “minister” include a duly authorized pastor, the remains should not be removed and reinterred as provided in the petition. rector, priest, rabbi, pandit, swami, guru, granthi, imam, moulvi, maulana and a d. Publication. The order to show cause shall provide for its publication in person having authority from, or in accordance with, the rules and regulations of each week for two successive weeks in a newspaper, to be designated in the the governing ecclesiastical body of the denomination or order, if any, to which order, which is published nearest to the cemetery from which removal is to be the church belongs, or otherwise from the church or synagogue to preside over made. Proof of publication shall be filed with the court. e. Hearing. Any rela- and direct the spiritual affairs of the church or synagogue. tive of the deceased person or persons or the officer of any cemetery in which The term “funeral entity” means a person, partnership, corporation, limited li- the remains of the deceased person or persons were originally interred may ability company or other form of business organization providing funeral home oppose the granting of such an order. services, or owning, controlling, conducting or affiliated with a funeral home, any subsidiary thereof or an officer, director or stockholder having a ten per centum or greater proprietary, beneficial, equitable or credit interest in a funeral home.

99 2018 - 2019 MEMBERSHIP DIRECTORY 99 § 2-a. Application burial of the dead, or for the use of the keepers or other persons employed in This chapter applies (a) to every corporation heretofore or hereafter formed connection therewith, and may sell and convey lots in such cemetery for burial under this chapter, and (b) to every corporation formed under any other statute purposes, subject to such conditions and restrictions as may be imposed by the or special act of this state which would, if it were to be formed currently under instrument by which the same was acquired, or by the rules and regulations the laws of this state, be formed under this chapter, and (c) to every corporation adopted by such corporation. Every such conveyance of a lot or plat for burial formed under laws other than the statutes of this state which is authorized to purposes, signed, sealed and acknowledged in the same manner as a deed to conduct or which conducts activities in this state and which would, if it were be recorded, may be recorded in like manner and with like effect as a deed of to be formed currently under the laws of this state, be formed under this chapter. real property. Notwithstanding the provisions of section four hundred fifty-one of the real property law or any other provision of law to the contrary, a religious § 2-b. Applicability of not-for-profit corporation law corporation that prior to January first, nineteen hundred eighty-four received 1. The not-for-profit corporation law applies to every corporation to which this a special permit from the zoning board of appeals for the use of certain real chapter applies, provided that: property as a cemetery and which actually used such real property for cemetery (a) If any provision of the not-for-profit corporation law conflicts with any provi- purposes, may use such real property for cemetery purposes without the con- sion of this chapter, the provision of this chapter shall prevail and the conflicting sent of the county legislative body for the county in which such real property is provision of the not-for-profit corporation law shall not apply in such case. If any situated. No religious corporation owning, managing or controlling a cemetery provision of this chapter relates to a matter embraced in the not-for-profit shall, directly or indirectly: corporation law but is not in conflict therewith, both provisions shall apply. (a) sell, or have, enter into or perform a lease of any of its real property dedicated (b) A corporation to which the not-for-profit corporation law is made applicable to cemetery purposes or adjacent thereto to a funeral entity, or use any of its by this section shall be treated as a “corporation”, “domestic corporation”, property for locating a funeral entity; or “foreign corporation” as such terms are used in the not-for-profit corporation (b) commingle its funds with a funeral entity; law, except that the purposes for which any such corporation has been or may (c) direct or carry on its cemetery related business or affairs with a funeral entity; be formed under this chapter shall not thereby be extended. (d) authorize control of its cemetery related business or affairs by a funeral entity; (c) The following provisions of the not-for-profit corporation law shall not apply (e) engage in any sale or cross-marketing of goods or services with a funeral to religious corporations: subparagraphs (7) and (8) of paragraph (a) of section entity; one hundred twelve, section one hundred fourteen, section two hundred one, (f) have, enter into or perform a management or service contract for cemetery section three hundred three, section three hundred four, section three hundred operations with a funeral entity; or five, section three hundred six, article four except section four hundred one, sec- (g) have, enter into or perform a management contract with any entity other than tion five hundred fourteen, that portion of section five hundred fifty-five (b) a not-for-profit cemetery or religious corporation. Only the provisions of subpara- and section five hundred fifty-five (c) which reads “The institution shall notify graphs (a) and (b) of the previous paragraph shall apply to religious corporations the donor, if available, and the attorney general of the application, and the with thirty acres or less of real property dedicated to cemetery purposes, and only attorney general and such donor must be given an opportunity to be heard”, to the extent the sale or lease is of real property dedicated to cemetery purposes, section six hundred five, section six hundred seven, section six hundred nine, and such cemeteries shall not engage in the sale of funeral home goods or ser- section eight hundred four, article nine except section nine hundred ten, article vices, except if such goods and services are otherwise permitted to be sold by ten except as provided in section eleven hundred fifteen, section eleven hundred cemeteries. No religious corporation shall approve or authorize the construction two, and article fifteen except paragraph (c) of section fifteen hundred seven. of a mausoleum or columbarium on property owned by the religious corporation (d) Any reference in the not-for-profit corporation law to the delivery of any where such mausoleum or columbarium shall be the only form of interment of- certificate or other instrument to the department of state for filing refers to the fered for cemetery purposes unless a management contract has been entered filing or recording thereof in the office of the clerk of the county in which the into with an existing cemetery corporation regulated under article fifteen of the corporation has its principal office or place of worship or otherwise as provided not-for-profit corporation law, that will provide operational management of the in this chapter. mausoleum or columbarium , and the owner of the mausoleum or columbarium (d-1) Notwithstanding any provision of this chapter or the not-for-profit has reserved interment space and secured interment services in a cemetery corporation law, any church referred to in subdivision two, three, four, five, five-a, regulated under this article, in order to assure continued perpetual care of the five-b, five-c, or six of section twelve of this chapter shall not be required to give remains contained in the mausoleum or columbarium should such mausoleum notice to the attorney general of any application required by subdivision one or columbarium become abandoned or chose to cease operations. of section twelve of this chapter or any application or petition required under section five hundred ten or section five hundred eleven of the not-for-profit § 7-a. Deeds for cemetery purposes; presumption. corporation law. Every deed of conveyance of real property to a religious corporation used for (e) No action shall be taken by the trustees of an incorporated Roman Catholic cemetery purposes, whether heretofore or hereafter recorded, shall be presump- church, or of a Ruthenian Greek Catholic church, under section five hundred tive evidence that the conveyance vested in the grantee and its successors a fee fifty-five of the not-for-profit corporation law (Release or modification of restric- simple absolute in the premises therein described, subject to the limitations and tions on management, investment, or purpose) without the consent of the conditions therein prescribed, and that all proceedings prior thereto, including archbishop or bishop of the diocese to which such church belongs or in case of the consent of the court, if required, were regular and in accordance with all their absence or inability to act, without the consent of the vicar general the provisions of law relating thereto. At the expiration of twenty years from the or administrator of such diocese. date of record of any such conveyance, heretofore or hereafter recorded, such 2. Every corporation to which the not-for-profit corporation law is made ap- presumption shall be conclusive. plicable by this section is a charitable corporation as defined in paragraph (a) of section one hundred two (Definitions) of the not-for-profit corporation law § 8. Lot owners’ rights. for all purposes of that law. Lots in such cemeteries shall be held indivisible, and upon the decease of a pro- 3. From and after the effective date of this section the general corporation law prietor of such lot the title thereto shall descend to his heirs-at-law or devisees, shall not apply to any corporation to which this chapter applies. subject, however, to the following limitations and conditions: If he leaves a widow 4. For the purpose of this section and elsewhere in this chapter the effective and children, they shall have in common the possession, care and control of date of the not-for-profit corporation law as to corporations to which the not-for- such lot during her life. If he leaves a widow and no children, she shall have the profit corporation law is made applicable by this section shall be September possession, care and control of such lot during her life. If he leaves children and first, nineteen hundred seventy-two. no widow, they, or the survivor of them, shall in common have the possession, care and control of such lot during the life of the survivor of them. The parties § 7. Acquisition of property by religious corporations for cemetery purposes; having such possession, care and control of such lot during the term thereof, management thereof. may erect a monument and make other permanent improvements thereon. The A religious corporation may take and hold, by purchase, grant, gift or devise, widow shall have the right of interment, for her own body in such lot, or in a real property for the purposes of a cemetery; or such lot or lots in any cemetery tomb in such lot and a right to have her body remain permanently interred or connected with it, as may be conveyed or devised to it, with or without provisions entombed therein, except that her body may be removed therefrom to some other limiting interments therein to particular persons or classes of persons; and may family lot or tomb with the consent of her heirs. At any time when more than one take and hold any property granted, given, devised or bequeathed to it in trust person is entitled to the possession, care or control of such lot, the persons so to apply the same or the income or proceeds thereof, under the direction of the entitled thereto shall designate in writing to the religious corporation which of trustees of the corporation, for the improvement or embellishment of such cem- their number shall represent the lot, and on their failure to designate, the board etery or any lot therein, including the erection, repair, preservation or removal of trustees or directors of the corporation shall enter of record which of said of tombs, monuments, gravestones, fences, railings or other erections, or the parties shall represent the lot, while such failure continues. The widow may at planting or cultivation of trees, shrubs, plants, or flowers in or around any such any time release her right in such lot, but no conveyance or devise by any other cemetery or cemetery lots. A religious corporation may erect upon any property person shall deprive her of such right. held by it for cemetery purposes, a suitable building for religious services for the

100 New York State Association of Cemeteries § 8-a. Reacquisition of a lot, plot or part thereof by a cemetery plot or part thereof at the price which the religious cemetery corporation A religious cemetery corporation may, upon application and approval by a su- shall certify under penalty of law shall be the price at which the lot, plot preme court, reacquire, resubdivide, and resell a lot, plot or part thereof under or part thereof shall be sold for after reacquisition. Any persons notified the following circumstances: pursuant to this subdivision by the identified owner or owners of the lot, plot or (a)(i) If the records of the corporation demonstrate that the lot, plot or part part thereof must agree to erect a monument of reasonable uniformity to thereof was purchased more than seventy-five years prior to the application of the immediately surrounding monuments as provided in subdivision (f) of this the corporation; and (ii) if no burials have been made in the lot, plot or part thereof section before the persons notified may enter into an agreement to purchase or all the bodies therein have been lawfully removed; and (iii) if neither the the lot, plot or part thereof. owner or owners of the lot, plot or part thereof nor any person having a credible (d) Upon the sale of a lot, plot or part thereof reacquired by a religious claim to ownership who has visited, made payments in respect of or engaged in cemetery corporation under the provisions of subdivision (a), (b), or (c) of this any other proprietary activities with respect to the lot, plot or part thereof can section, the net proceeds shall be placed in a trust designated to provide future be identified after a reasonable search conducted by the religious cemetery maintenance of the cemetery. corporation, it shall be conclusively presumed that the owner or owners of the (e) If the owner of the lot, plot or part thereof is subsequently identified, the lot, plot or part thereof have abandoned their burial rights. A reasonable religious cemetery corporation shall: (i) return all unsold lots, plots or parts search consists of a search of: (1) all cemetery records to determine the name thereof if any, to the owner if so requested; and (ii) with respect to any of the owner or owners of the lot, plot or part thereof, their last known ad- lots, plots or parts thereof that have been sold pursuant to this section, at the dresses and all information available to the cemetery relating to any person option of the owner of the lot, plot or part thereof, either (1) provide the owner, buried in the lot, plot or part thereof and the names and last known addresses at no cost to the owner, with a lot, plot or part thereof comparable to any lot, of any persons making inquiry about or visiting the lot, plot or part thereof; plot or part thereof that was sold by the religious cemetery corporation or (2) a search for the death certificates and the probated wills of the owner or (2) provide the owner with the proceeds from the sale of the lot, plot or part owners of the lot, plot or part thereof; (3) the posting of notice by the cemetery thereof reacquired under this section with interest thereon from the date of at the entrance to the cemetery, at the site of the lot, plot or part thereof to be the sale at six percent per annum. reacquired and in the cemetery office, if any, of its intention to declare (f) Monuments to be erected on a lot, plot or part thereof, following the resale the lot, plot or part thereof abandoned; (4) the mailing of such notice certified of a lot, plot or part thereof, shall conform to the rules and regulations or mail with return receipt requested to the owner or owners of the lot, plot or part other requirements of the religious cemetery corporation and shall conform thereof and each person identified during the reasonable search at their last to the size, style, and type of monuments in the section of the cemetery where known addresses; (5) publication of such notice once in each week for three such resale occurs. successive weeks, in two newspapers of regular commercial circulation by (g) No corporation shall utilize the reacquisition provisions of this section in subscription and/or newsstand sale, to be designated by the county clerk of the violation of such corporation’s sectarian burial requirements. county where the cemetery is located which in his or her judgment, given the ethnic, religious, geographic or other related demographic characteristics § 9. Removal of human remains from one cemetery of a religious corporation of the owner or owners of the lot, plot or part thereof and each person identi- to another cemetery owned by it. fied through the reasonable search and the predominant readership of such A religious corporation, notwithstanding the restrictions contained in any con- newspapers are best calculated to inform the owner or owners of the lot, plot veyance or devise to it, may remove the human remains buried in a cemetery or part thereof and each person identified through the reasonable search of any owned by it, or when such church corporation is situated within or outside of application pursuant to the provisions of this section; and (6) the preparation a city in the grounds surrounding the church belonging to such corporation, of an affidavit describing the steps taken by the religious cemetery corporation to another cemetery owned by it, or to a plot or lot acquired by it in any other to ascertain the identity of and to contact the current owner or owners of the cemetery located in the same county, or in any town adjoining the town or city lot, plot or part thereof or next-of-kin thereof or any other persons identified in in which the cemetery wherein such human remains are buried is located, if the the course of the reasonable search who might have relevant information and trustees thereof so determine, and if either three-fourths of the members of such the results of such steps. After the filing with the supreme court of proof of corporation, qualified to vote at its corporate meetings, sign and acknowledge compliance with the above requirements in form and substance reasonably and cause to be recorded in the office of the clerk of the county in which such satisfactory to such supreme court and upon approval by the supreme court, cemetery or a part thereof is situated, a written consent thereto, or if approval the lot, plot or part thereof may be resold by the cemetery to any party in thereof be given by the vote of three-fourths of those members of such corpo- compliance with the cemetery rules and regulations provided, however, that ration qualified to vote, who shall be present and vote thereon, at a corporate any monument subsequently placed on such lot, plot or part thereof shall meeting of such corporation, specially called for that purpose, a quorum of at conform to the general appearance of any existing monuments in said section least eight qualified voters being present. Provided, however, that in lieu of such of lots, plots or parts thereof, if any. removal by such religious corporation it shall be lawful for the surviving spouse (b) If (i) the circumstances described in subdivision (a) of this section exist or any heir of any decedent, upon obtaining permission of the county court of the except that one or more burials have been made in a lot, and the last burial county, or of the supreme court in the district, where the cemetery from which was made more than seventy-five years prior to the application, (ii) the lot, plot the removal is proposed, is situated, at his own expense to cause the removal of or part thereof can be subdivided to create new graves, (iii) the bodies have such remains and tombstones, monuments or other erections and the reinterment not been lawfully removed, and (iv) the cemetery submits an application to the of such remains and the replacement of such tombstones, monuments or other supreme court which complies with the requirements set forth in subdivision erections in some other cemetery selected by the applicant, the notice of which (a) of this section, it shall be conclusively presumed that the lot owner has application for permission to be given in the manner and to those designated by abandoned the right to make further burials in the lot, the lot may be subdi- the court. But if such corporation be a church, previous notice of the object of such vided, and the resubdivided lot, plot or parts thereof which do not contain the meeting shall be published once each week for at least four successive weeks remains of the deceased persons may be resold by the religious cemetery in a newspaper of the town, village or city in which the cemetery from which the corporation as provided in this section. Nothing in this section shall permit a removal is proposed, is situated, or if no newspaper is published therein, then in religious cemetery corporation to declare abandoned a lot, plot or part thereof, a newspaper designated by the county judge of such county. Such removal shall where such lot, plot or part thereof was purchased for multiple depth burials be made in an appropriate manner and in accordance with such directions as to and where one or more burials has occurred or authorized a religious cemetery the manner thereof, as may be given by the board of health of the town, village corporation to remove a monument or other embellishment to facilitate the or city in which the cemetery from which the removal is made, is situated. All resale of such lot, plot or part thereof. tombstones, monuments or other erections at or upon any grave from which any (c) If the owner or owners of a lot, plot or part thereof can be identified, the remains are removed, shall be properly replaced or raised at the grave where the religious cemetery corporation, with the consent of the owner or owners of the remains are reinterred. Such religious corporation may, in its discretion, erect lot, plot or part thereof, the lot, plot or part thereof may be resubdivided, and one or more tombstones, monuments or other suitable markers appropriately the resubdivided lot, plot or part thereof which does not contain the remains inscribed as a memorial for all those decedents whose remains shall not be of deceased persons may be resold by the religious cemetery corporation, found for removal or reinterment, but the said religious corporation shall make provided, however, if no burial has been made in the lot, plot or part hereof, in a certificate setting forth an exact copy of all inscriptions on each tombstone, the twenty-five year period preceding such application, the owner of a lot, plot or monument, or other erection which shall not be replaced or raised because of part thereof has notified his or her parents, spouse, issue, brothers, sisters, failure to find remains for removal and reinterment, and shall file the same in the grandparents, and grandchildren, if any, of the application to the supreme court, cemetery office or in the office of the town or city clerk of the town or city in and provided further, however, if a burial has been made in this lot, plot or which the cemetery from which removal is proposed, is situated; all tombstones, part thereof during such twenty-five year period, the spouse and issue of such monuments or other erections not so replaced or raised shall be disposed of by deceased person are also notified, and provided further, in either case the owner such religious corporation as it shall determine and such certificate, in addition of the lot, plot or part thereof satisfies the supreme court that none of the persons to such inscriptions, shall state the disposition so made. notified have agreed within forty-five days of notification to purchase the lot,

101 2018 - 2019 MEMBERSHIP DIRECTORY 101 GENERAL OBLIGATIONS LAW PENAL LAW § 3-112. Liability of parents and legal guardians having custody of an infant for § 145.22 Cemetery desecration in the second degree. certain damages caused by such infant. A person is guilty of cemetery desecration in the second degree when: 1. The parent or legal guardian, other than the state, a local social services (a) with intent to damage property of another person, and having no right to do department or a foster parent, of an infant over ten and less than eighteen years so nor any reasonable ground to believe that he has such right, he damages any of age, shall be liable to any public officer, organization or authority, having by real or personal property maintained as a cemetery plot, grave, burial place or law the care and/or custody of any public property of the state or of any political other place of interment of human remains; or subdivision thereof, or to any private individual or organization having by law the (b) with intent to steal personal property, he steals personal property which is care, custody and/or ownership of any private property, for damages caused by located at a cemetery plot, grave, burial place or other place of interment of hu- such infant, where such infant has willfully, maliciously, or unlawfully damaged, man remains and which property is owned by the person or organization which defaced or destroyed such public or private property, whether real or personal, maintains or owns such place or the estate, next-of-kin or representatives of the or, where such infant, with intent to deprive the owner and/or custodian of such deceased person interred there. Cemetery desecration in the second degree is property or to appropriate the same to himself or herself or to a third person, has a class A misdemeanor. knowingly entered or remained in a building and has wrongfully taken, obtained or withheld such public or private personal property from such building which § 145.23 Cemetery desecration in the first degree. personal property is owned or maintained by the state or any political subdivi- A person is guilty of cemetery desecration in the first degree when with intent to sion thereof or which is owned or maintained by any individual, organization or damage property of another person, and having no right to do so nor any reason- authority, or where such infant has falsely reported an incident or placed a false able ground to believe that he has such right, he: bomb as defined in section 240.50, subdivision one or two of section 240.55, sec- (a) damages any real or personal property maintained as a cemetery plot, grave, tion 240.60 or section 240.61 of the penal law. Such public officer, organization burial place or other place of interment of human remains in an amount exceeding or authority, or private individual or organization, as the case may be, may bring two hundred fifty dollars; or an action for civil damages in a court of competent jurisdiction for a judgment to (b) with intent to steal personal property, he steals personal property, the value recover such damages from such parent or legal guardian other than the state of which exceeds two hundred fifty dollars, which is located at a cemetery plot, or a local social services department or a foster parent. For the purposes of this grave, burial place or other place of interment of human remains and which subdivision, damages for falsely reporting an incident or placing a false bomb property is owned by the person or organization which maintains or owns such shall mean the funds reasonably expended by a victim in responding to such false place or the estate, next-of-kin or representatives of the deceased person report, as set forth in subdivision eleven of section 60.27 of the penal law. In no interred there; or event shall such damages portion of a judgment authorized by this section, as (c) commits the crime of cemetery desecration in the second degree as defined described in this subdivision, exceed the sum of five thousand dollars. in section 145.22 of this article and has been previously convicted of the crime 2. Notwithstanding the provisions of subdivision one of this section, prior to the of cemetery desecration in the second degree within the preceding five years. entering of a judgment under this section in the sum total of five hundred dollars Cemetery desecration in the first degree is a class E felony. or more, the court shall provide such parent or legal guardian of such infant with an opportunity to make an application to the court based upon such parent’s or § 145.26 Aggravated cemetery desecration in the second degree. legal guardian’s financial inability to pay any portion or all of the amount of such A person is guilty of aggravated cemetery desecration in the second degree sum total which is in excess of five hundred dollars, and upon the return date when, having no right to do so nor any reasonable ground to believe that he or of such application, or any adjournment thereof, the court shall, in summary she has such right, he or she opens a casket, crypt, or similar vessel containing fashion, hear and consider all evidence of financial hardship presented tending a human body or human remains which has been buried or otherwise interred to establish the inability of such parent or legal guardian to pay any or all of the in a cemetery and unlawfully removes therefrom a body, bodily part, any human amount of the sum total in excess of five hundred dollars, and the court shall remains or any object contained in such casket, crypt or similar vessel for the pur- render its decision as to such party’s inability to make such payment based upon pose of obtaining unlawful possession of such body, bodily part, human remains a preponderance of the evidence presented. Upon a decision that such party has or object for such person or a third person. Aggravated cemetery desecration established his or her inability to make such payment, the court shall enter the in the second degree is a class E felony. judgment authorized by this section but in an amount within the financial capacity of such parent or legal guardian, provided, however, that since the original of the § 145.27 Aggravated cemetery desecration in the first degree. sum total exceeded five hundred dollars, no such judgment shall be entered for A person is guilty of aggravated cemetery desecration in the first degree when an amount which is less than five hundred dollars. such person commits the crime of aggravated cemetery desecration in the 3. It shall be a defense to an action brought under this section that restitution second degree and has been previously convicted within the past five years of has been paid pursuant to section seven hundred fifty-eight-a or 353.6 of the the crime of cemetery desecration in the second degree as defined in section family court act, or paragraph (g) of subdivision two of section 65.10 of the penal 145.22 of this article, cemetery desecration in the first degree as defined in section law. It shall also be a defense to an action brought under this section that such 145.23 of this article or aggravated cemetery desecration in the second degree infant had voluntarily and without good cause abandoned the home of the par- as defined in section 145.26 of this article. Aggravated cemetery desecration in ent or guardian and without good cause refused to submit to the guidance and the first degree is a class D felony. control of the parent or guardian prior to and at the time of the occurrence of such damages or destruction. In no event shall it be a defense that the parent or § 80.00 Fine for felony. legal guardian has exercised due diligent supervision over the activities of such 1. A sentence to pay a fine for a felony shall be a sentence to pay an amount, fixed infant, provided, however, that in the interests of justice, the court may consider by the court, not exceeding the higher of a. five thousand dollars; or mitigating circumstances that bear directly upon the actions of the parent or b. double the amount of the defendant’s gain from the commission of the crime or, legal guardian in supervising such unemancipated infant. if the defendant is convicted of a crime defined in article four hundred ninety-six 4. For the purposes of this section the following definitions shall apply: of this chapter, any higher amount not exceeding three times the amount of the a. The terms “enters or remains unlawfully” and “building” shall have the same defendant’s gain from the commission of such offense; or meaning as ascribed to such terms in section 140.00 of the penal law. b. “Public c. if the conviction is for any felony defined in article two hundred twenty or two officer, organization or authority” shall include but not be limited to: those having hundred twenty-one of this chapter, according to the following schedule: by law the care and custody of a municipal district or corporation; those having (i) for A-I felonies, one hundred thousand dollars; by law the care and custody of the public property of the state or of any agency, (ii) for A-II felonies, fifty thousand dollars; department, board, bureau, commission, division, office, council, committee of (iii) for B felonies, thirty thousand dollars; the state, or of a public benefit corporation or public authority; and the board of (iv) for C felonies, fifteen thousand dollars. education or trustees of any city, union free or common school district or the city When imposing a fine pursuant to the provisions of this paragraph, the court shall board of any New York City community school district. c. “Private individual or consider the profit gained by defendant’s conduct, whether the amount of the organization” shall include, but not be limited to: any individual, private or public fine is disproportionate to the conduct in which defendant engaged, its impact on corporation or partnership or sole proprietorship, organized church, synagogue or any victims, and defendant’s economic circumstances, including the defendant’s temple, not-for-profit organization or corporation, cemetery corporation, or, if such ability to pay, the effect of the fine upon his or her immediate family or any other liability is as a result of damage upon any cemetery plot or mausoleum, the next persons to whom the defendant owes an obligation of support. of kin of a person upon whose gravesite such damage or destruction occurred. 2. As used in this section the term “gain” means the amount of money or the value of property derived from the commission of the crime, less the amount of money or the value of property returned to the victim of the crime or seized by or surrendered to lawful authority prior to the time sentence is imposed.

102 New York State Association of Cemeteries 3. When the court imposes a fine for a felony pursuant to paragraph b of sub- the underlying offense, or services for the maintenance and repair of real or division one of this section, the court shall make a finding as to the amount of personal property maintained as a cemetery plot, grave, burial place or other the defendant’s gain from the crime. If the record does not contain sufficient place of interment of human remains. Provided however, that the performance evidence to support such a finding or to permit adequate consideration of the of any such services shall not result in the displacement of employed workers matters specified in paragraph c of subdivision one of this section, the court may or in the impairment of existing contracts for services, nor shall the performance conduct a hearing upon such issues. of any such services be required or permitted in any establishment involved 4. Exception. The provisions of this section shall not apply to a corporation. in any labor strike or lockout. The court may establish provisions for the early 5. All moneys in excess of five thousand dollars received or collected in payment termination of a sentence of probation or conditional discharge pursuant to the of a fine imposed pursuant to paragraph c of subdivision one of this section are provisions of subdivision three of section 410.90 of the criminal procedure law the property of the state and the state comptroller shall deposit all such fines to after such services have been completed. Such sentence may only be imposed the rehabilitative alcohol and substance treatment fund established pursuant to upon conviction of a misdemeanor, violation, or class D or class E felony, or a section ninety-seven-cc of the state finance law. youthful offender finding replacing any such conviction, where the defendant 6. Notwithstanding any inconsistent provision of subdivision one of this section a has consented to the amount and conditions of such service; sentence to pay a fine for a felony set forth in the vehicle and traffic law shall be (i) If a person under the age of twenty-one years, (i) resides with his parents or in a sentence to pay an amount fixed by the court in accordance with the provisions a suitable foster home or hostel as referred to in section two hundred forty-four of the law that defines the crime. of the executive law, (ii) attends school, (iii) spends such part of the period of 7. When the court imposes a fine pursuant to section 145.22 or 145.23 of this the sentence as the court may direct, but not exceeding two years, in a facility chapter, the court shall direct that no less than ten percent of such fine be cred- made available by the division for youth pursuant to article nineteen-G of the ited to the state cemetery vandalism restoration and administration fund created executive law, provided that admission to such facility may be made only with pursuant to section ninety-seven-r of the state finance law. the prior consent of the division for youth, (iv) attend a non-residential program for such hours and pursuant to a schedule prescribed by the court as suitable § 60.29 Authorized disposition; cemetery desecration. for a program of rehabilitation of youth, (v) contribute to his own support in any When a person is convicted of an offense defined in section 145.22 or 145.23 home, foster home or hostel; of this chapter or of an attempt to commit such an offense, and the sentence (j) Post a bond or other security for the performance of any or all conditions imposed by the court for such conviction includes a sentence of probation or imposed; conditional discharge, such sentence shall, where appropriate, be in accordance (k) Observe certain specified conditions of conduct as set forth in an order of pro- with paragraph (h) of subdivision two of section 65.10 of this article as such sec- tection issued pursuant to section 530.12 or 530.13 of the criminal procedure law. tion relates to cemetery crime. (k-1) Install and maintain a functioning ignition interlock device, as that term is defined in section one hundred nineteen-a of the vehicle and traffic law, in § 65.10 Conditions of probation and of conditional discharge. any vehicle owned or operated by the defendant if the court in its discretion 1. In general. The conditions of probation and of conditional discharge shall be determines that such a condition is necessary to ensure the public safety. The such as the court, in its discretion, deems reasonably necessary to insure that court may require such condition only where a person has been convicted of a the defendant will lead a law-abiding life or to assist him to do so. violation of subdivision two, two-a or three of section eleven hundred ninety-two 2. Conditions relating to conduct and rehabilitation. When imposing a sentence of the vehicle and traffic law, or any crime defined by the vehicle and traffic law of probation or of conditional discharge, the court shall, as a condition of the or this chapter of which an alcohol-related violation of any provision of section sentence, consider restitution or reparation and may, as a condition of the sen- eleven hundred ninety-two of the vehicle and traffic law is an essential element. tence, require that the defendant: The offender shall be required to install and operate the ignition interlock device (a) Avoid injurious or vicious habits; only in accordance with section eleven hundred ninety-eight of the vehicle and (b) Refrain from frequenting unlawful or disreputable places or consorting with traffic law. disreputable persons; (l) Satisfy any other conditions reasonably related to his rehabilitation. (c) Work faithfully at a suitable employment or faithfully pursue a course of study 3. Conditions relating to supervision. When imposing a sentence of probation the or of vocational training that will equip him for suitable employment; court, in addition to any conditions imposed pursuant to subdivision two of this (d) Undergo available medical or psychiatric treatment and remain in a specified section, shall require as conditions of the sentence, that the defendant: institution, when required for that purpose; (a) Report to a probation officer as directed by the court or the probation officer (e) Participate in an alcohol or substance abuse program or an intervention and permit the probation officer to visit him at his place of abode or elsewhere; program approved by the court after consultation with the local probation de- (b) Remain within the jurisdiction of the court unless granted permission to leave partment having jurisdiction, or such other public or private agency as the court by the court or the probation officer. Where a defendant is granted permission determines to be appropriate; to move or travel outside the jurisdiction of the court, the defendant shall sign a (e-1) Participate in a motor vehicle accident prevention course. The court may written waiver of extradition agreeing to waive extradition proceedings where require such condition where a person has been convicted of a traffic infrac- such proceedings are the result of the issuance of a warrant by the court pursuant tion for a violation of article twenty-six of the vehicle and traffic law where the to subdivision two of section 410.40 of the criminal procedure law based on an commission of such violation caused the serious physical injury or death of alleged violation of probation. Where any county or the city of New York incurs another person. For purposes of this paragraph, the term “motor vehicle accident costs associated with the return of any probationer based on the issuance of a prevention course” shall mean a motor vehicle accident prevention course ap- warrant by the court pursuant to subdivision two of section 410.40 of the crimi- proved by the department of motor vehicles pursuant to article twelve-B of the nal procedure law, the jurisdiction may collect the reasonable and necessary vehicle and traffic law; expenses involved in connection with his or her transport, from the probationer; (f) Support his dependents and meet other family responsibilities; provided that where the sentence of probation is not revoked pursuant to sec- (g) Make restitution of the fruits of his or her offense or make reparation, in an tion 410.70 of the criminal procedure law no such expenses may be collected. amount he can afford to pay, for the actual out-of-pocket loss caused thereby. (c) Answer all reasonable inquiries by the probation officer and notify the proba- When restitution or reparation is a condition of the sentence, the court shall fix tion officer prior to any change in address or employment. the amount thereof, the manner of performance, specifically state the date when 4. Electronic monitoring. When imposing a sentence of probation the court may, restitution is to be paid in full prior to the expiration of the sentence of probation in addition to any conditions imposed pursuant to subdivisions two and three of and may establish provisions for the early termination of a sentence of probation this section, require the defendant to submit to the use of an electronic monitoring or conditional discharge pursuant to the provisions of subdivision three of section device and/or to follow a schedule that governs the defendant’s daily movement. 410.90 of the criminal procedure law after the restitution and reparation part of Such condition may be imposed only where the court, in its discretion, determines a sentence of probation or conditional discharge has been satisfied. The court that requiring the defendant to comply with such condition will advance public shall provide that in the event the person to whom restitution or reparation is to be safety, probationer control or probationer surveillance. Electronic monitoring made dies prior to the completion of said restitution or reparation, the remaining shall be used in accordance with uniform procedures developed by the office of payments shall be made to the estate of the deceased. probation and correctional alternatives. (g-1) Reimburse a consumer credit reporting agency for the amount of the fee 4-a. Mandatory conditions for sex offenders. (a) When imposing a sentence or fees that could have been charged by such agency to a domestic violence of probation or conditional discharge upon a person convicted of an offense victim, as defined in section three hundred eighty-t of the general business law, defined in article one hundred thirty, two hundred thirty-five or two hundred had such victim not been eligible to receive security freeze services without sixty-three of this chapter, or section 255.25, 255.26 or 255.27 of this chapter, and charge pursuant to subdivision (n) of such section; the victim of such offense was under the age of eighteen at the time of such of- (h) Perform services for a public or not-for-profit corporation, association, institu- fense or such person has been designated a level three sex offender pursuant tion or agency, including but not limited to services for the division of substance to subdivision six of section 168-l of the correction law, the court shall require, abuse services, services in an appropriate community program for removal as a mandatory condition of such sentence, that such sentenced offender shall of graffiti from public or private property, including any property damaged in refrain from knowingly entering into or upon any school grounds, as that term

103 2018 - 2019 MEMBERSHIP DIRECTORY 103 is defined in subdivision fourteen of section 220.00 of this chapter, or any other which had, at the end of the preceding calendar year, $10,000,000 or more in total facility or institution primarily used for the care or treatment of persons under financial assets; or ii) any cemetery corporation which had $1,000,000 or more in the age of eighteen while one or more of such persons under the age of eigh- total receipts in the preceding calendar year. teen are present, provided however, that when such sentenced offender is a (4) The term non-traditional cemetery corporation means any cemetery corpora- registered student or participant or an employee of such facility or institution or tion which does not offer and has not in the past offered full body ground burials. entity contracting therewith or has a family member enrolled in such facility or A non-traditional cemetery corporation is excluded from the terms small, medium institution, such sentenced offender may, with the written authorization of his or and large cemetery corporation. her probation officer or the court and the superintendent or chief administrator (e) The term total financial assets includes all general funds, permanent main- of such facility, institution or grounds, enter such facility, institution or upon such tenance funds, perpetual care funds, special trust funds and other funds under grounds for the limited purposes authorized by the probation officer or the court the control of the cemetery, including both restricted and unrestricted funds, and superintendent or chief officer. Nothing in this subdivision shall be construed regardless of the form in which they are held. as restricting any lawful condition of supervision that may be imposed on such sentenced offender. 200.2 Applications for orders or determinations. (b) When imposing a sentence of probation or conditional discharge upon a per- (a) All applications required to be made to the Cemetery Board for orders or son convicted of an offense for which registration as a sex offender is required determinations, except applications for approval of rates and charges or for pursuant to subdivision two or three of section one hundred sixty-eight-a of the authority to issue certificates of indebtedness, pursuant to sections 1509(a)-(e) correction law, and the victim of such offense was under the age of eighteen and 1511(a) of the Not-for-Profit Corporation Law, shall be determined and the at the time of such offense or such person has been designated a level three orders made by the director in the first instance. sex offender pursuant to subdivision six of section one hundred sixty-eight-l of (b) A party aggrieved, by an order or determination so made by the director, may the correction law or the internet was used to facilitate the commission of the file a protest with the Cemetery Board within 30 days after the effective date of crime, the court shall require, as mandatory conditions of such sentence, that such order or determination. such sentenced offender be prohibited from using the internet to access porno- (c) If a protest be not filed with the Cemetery Board within 30 days after the graphic material, access a commercial social networking website, communicate effective date of the order or determination made by the director, said order or with other individuals or groups for the purpose of promoting sexual relations determination shall be considered the final order or determination of the Cem- with persons under the age of eighteen, and communicate with a person under etery Board unless (1) the time to file a protest is, for good cause, extended by the age of eighteen when such offender is over the age of eighteen, provided the Cemetery Board, or (2) the Cemetery Board, within 60 days after the effec- that the court may permit an offender to use the internet to communicate with tive date of the order or determination made by the director, shall upon its own a person under the age of eighteen when such offender is the parent of a minor action make an order or determination modifying, amending, supplementing or child and is not otherwise prohibited from communicating with such child. Nothing rescinding the order or determination of the director. in this subdivision shall be construed as restricting any other lawful condition (d) The protest shall specify the objections to the subject order or determination. of supervision that may be imposed on such sentenced offender. As used in this The board, in passing upon the protest, will consider only those objections so subdivision, a “commercial social networking website” shall mean any business, specified and may afford a hearing or limit the protestant to the filing of affidavits organization or other entity operating a website that permits persons under eigh- or memoranda. teen years of age to be registered users for the purpose of establishing personal (e) The filing and determination of a protest to the Cemetery Board shall be a relationships with other users, where such persons under eighteen years of age prerequisite to obtaining judicial review of any order or determination made by may: (i) create web pages or profiles that provide information about themselves the director under section 200.1 of this Part. where such web pages or profiles are available to the public or to other users; (f) Any protest not acted upon by the Cemetery Board within 60 days after the (ii) engage in direct or real time communication with other users, such as a chat filing thereof shall be deemed to be denied in all respects. room or instant messenger; and (iii) communicate with persons over eighteen (g) The director shall make a determination in respect of such matters as are years of age; provided, however, that, for purposes of this subdivision, a com- authorized to be made by him under subdivision (a) of this section, within six mercial social networking website shall not include a website that permits users months after the application is submitted to him in complete form. Should the to engage in such other activities as are not enumerated herein. director require additional information, time to render his decision is extended 5. Other conditions. When imposing a sentence of probation the court may, in by the time required for the cemetery to comply with such request. addition to any conditions imposed pursuant to subdivisions two, three and four (h) (1) A party aggrieved by an order or determination of the Cemetery Board, of this section, require that the defendant comply with any other reasonable made pursuant to sections 1509(a)-(e) and 1511(a) of the Not-for- Profit Corpora- condition as the court shall determine to be necessary or appropriate to amelio- tion Law, may file a protest with the Cemetery Board within 30 days after the rate the conduct which gave rise to the offense or to prevent the incarceration effective date of such order or determination. (2) The time to file a protest may of the defendant. be extended by the Cemetery Board for good cause shown, but solely in the 5-a. Other conditions for sex offenders. When imposing a sentence of probation discretion of the board. upon a person convicted of an offense for which registration as a sex offender is (3) The protest shall specify the objections to the order or determination. The required pursuant to subdivision two or three of section one hundred sixty-eight-a protest may include a request for a hearing, in which event the board shall grant of the correction law, in addition to any conditions required under subdivisions a hearing to be held within a reasonable time thereafter. two, three, four, four-a and five of this section, the court may require that the de- (4) After formal proof is introduced at such a hearing by the party aggrieved, fendant comply with a reasonable limitation on his or her use of the internet that then at the request of such party, the official data and calculations on which the the court determines to be necessary or appropriate to ameliorate the conduct board’s order or determination was based shall be made available to the applicant. which gave rise to the offense or to protect public safety, provided that the court (5) At least 10 days’ written notice of the time and place of a hearing shall be shall not prohibit such sentenced offender from using the internet in connection given by the Cemetery Board to the applicant requesting the same at its principal with education, lawful employment or search for lawful employment. place of business. Such applicant may be represented by counsel at such hearing. The Cemetery Board or any member of the board, or deputy or other person duly 19 NYCRR PART 200 authorized by the board, may RULES OF PROCEDURE OF STATE CEMETERY BOARDS hold and conduct such hearing, and shall have the power to administer oaths and take testimony. Section 200.1 Administration. (6) Hearings shall be held at such place or places as the board may designate. (a) The Not-for-Profit Corporation Law may be cited herein as “N-PCL”. (7) A full record of the proceedings of every hearing shall be taken. Such record, (b) The Division of Cemeteries of the Department of State may be referred to as together with the recommendations of the hearing officer, if the hearing is not the “Division.” conducted by the board, shall be referred as soon as practicable to the board (c) The Director of the Division of Cemeteries of the Department of State may be for review and decision, all of which shall be deemed a part of such record. The referred to as the “Director.” cost of the stenographic record of such hearing shall be borne by the applicant. (d) For purposes of administration and reporting requirements, cemeteries shall (8) Within a reasonable time after the conclusion of a hearing held ry to comply be classified as follows: with such request. (1) The term small cemetery corporation means any cemetery corporation which had, at the end of the preceding calendar year, less than $1,000,000 in 200.3 Filing of financial reports by cemeteries. total financial assets. (a) Every cemetery corporation shall file an annual financial report with the (2) The term medium cemetery corporation means any cemetery corporation division within 90 days following the close of the cemetery’s fiscal year. The an- which had, at the end of the preceding calendar year, at least $1,000,000 but less nual report shall be filed or submitted in the form and manner prescribed by the than $10,000,000 in total financial assets and which had under $1,000,000 in total division, whether by mail, electronically, or otherwise. receipts in the preceding calendar year. (b) The annual report shall be signed by at least two officers or directors of (3) The term large cemetery corporation means: i) any cemetery corporation the cemetery corporation, shall include a completed division financial report, DOS-415, and shall include any Federal Form 990 filed by the cemetery for the

104 New York State Association of Cemeteries preceding calendar or fiscal year. The Form 990 shall be filed or submitted in the (b) The annual financial report filed with the division shall set forth the amount manner prescribed by the division, whether by mail, electronically or otherwise. of commercial crime coverage, the classes of persons included, the name of the (c) In addition, every medium, large and non-traditional cemetery corporation carrier/issuer, the policy number, and the expiration date of coverage. and any cemetery directed to do so pursuant to § 200.4(d) of this section shall (c) The amount of coverage required is $15,000 or 10% of total financial assets, also file a CPA financial report. whichever is greater, up to a maximum of $500,000. Notwithstanding the foregoing: (1) the division may, at its discretion, order a cemetery to obtain commercial 200.4 CPA financial reports. crime coverage in excess of $500,000 if it determines that an increase in coverage (a) Every medium cemetery corporation shall file a CPA financial review with the is appropriate and that such coverage is readily available in the marketplace. division within 90 days following the close of the cemetery’s fiscal year. The review A cemetery subject to such order may file a protest with the Cemetery Board shall be conducted by an independent certified public accountant or an indepen- pursuant to section 200.2(b); and dent enrolled public accountant. It shall be supplemented by the following data: (2) upon application as prescribed by the division showing good cause for such (1) a description of the extent of the physical examination of the cash and relief, a cemetery may request that the division reduce, waive or modify the re- investments; quirements under this section. Good cause may include proof that the cemetery is (2) a statement concerning the internal controls for safeguarding the cash and unable to obtain commercial crime insurance or similar coverage despite diligent investments; effort, or that the cost of such coverage at the level required by this section is (3) a statement concerning compliance with N-PCL section 1507(c) and (d) onerous and unreasonable. indicating whether separate accounts are maintained for each perpetual care endowment reflecting the principal amount, the income apportioned for the year, 200.7 Location of offices. the cost of care charged for the year, and the excess of income credited to such (a) The principal office of the State Cemetery Board is located at 123 William account to be used in future years; Street, New York, NY 10038-3804. (b) All communications, papers, maps or cop- (4) a statement concerning the accountability for the permanent maintenance ies thereof, reports or documents shall be addressed to or filed in the principal fund, indicating whether the cemetery’s records separately identify cumulative office of the State Cemetery Board unless otherwise directed by the division. principal reflecting allocations from the proceeds of the sales of lots and from (c) Orders by the State Cemetery Board may be filed in its principal office or its supplemental sources, cumulative capital gains or losses from investments, Albany, New York branch. (d) There are branch offices at One Commerce Plaza, and the retained income available for the maintenance and preservation of the 99 Washington Avenue, Albany, NY 12231-0001; State Office Building, 207 Genesee cemetery; and Street, Utica, NY 13501-3744; Hughes State Office Building, 333 E. Washington (5) a statement concerning the accountability for the perpetual care fund, indi- Street, Syracuse, NY 13202-1418; 44 Hawley Street, Binghamton, NY 13901 and cating whether the cemetery’s records separately identify cumulative principal 65 Court Street, Buffalo, NY 14202-3471. for endowment, cumulative capital gains or losses, and the cumulative income retained for use in future years. 200.8 (Reserved) (b) Every large and non-traditional cemetery corporation shall file a CPA financial audit with the division within 90 days following the close of the cemetery’s 200.9 Application for extension of time. fiscal year. The audit shall be conducted by an independent certified public ac- An application for extension of time within which to file any annual or periodic countant or an independent enrolled public accountant expressing an opinion in report with the State Cemetery Board or the Division shall be filed before the connection with the financial statement filed with the division. The opinion shall expiration of the period prescribed and shall set forth in detail: be supplemented by the following data if applicable to the filing cemetery: (1) a (1) The effort made by the applicant to prepare such report; and description of the extent of the physical examination of the cash and investments; (2) The further period of time required to file such report. (2) a statement concerning the internal controls for safeguarding the cash and investments; (3) a statement concerning compliance with N-PCL section 1507(c) 200.10 Serving of notices by Cemetery Board or Division. and (d) indicating whether separate accounts are maintained for each perpetual Unless otherwise specified by statute, all notices or other papers shall be served care endowment, reflecting the principal amount, the income apportioned for the by the State Cemetery Board or the Division upon a cemetery corporation in year, the cost of care charged for the year, and the excess of income credited to person or by mail. When any party is represented by an attorney, service upon such account to be used in future years; such attorney shall be deemed service upon the party. (4) a statement concerning the accountability for the permanent maintenance fund, indicating whether the cemetery’s records separately identify cumulative 200.11 State cemetery vandalism restoration, monument repair or removal and principal reflecting allocations from the proceeds of the sales of lots and from administration fund. supplemental sources, cumulative capital gains or losses from investments, (a) Definitions. and the retained income available for the maintenance and preservation of the (1) “Vandalism” means the willful or malicious destruction or defacement of prop- cemetery; and erty in a cemetery, including, but not limited to, the toppling of memorial stones, (5) a statement concerning the accountability for the perpetual care fund, indi- damage to crypts, niches, grave sites, monuments and memorials. cating whether the cemetery’s records separately identify cumulative principal (2) “Abandoned cemetery” means a cemetery maintained by a municipality pursu- for endowment, cumulative capital gains or losses, and the cumulative income ant to law, including but not limited to one maintained by a town pursuant to Town retained for use in future years. Law § 291 or by a county pursuant to County Law § 222(5-a), which cemetery was (c) For any non-traditional cemetery, the opinion shall also be supplemented by previously owned by a cemetery corporation organized pursuant to the Not-for- the following data if applicable to the filing cemetery: Profit Corporation Law or existing by virtue of the Membership Corporation Law, (1) a statement indicating whether funds, accounts, assets, and liabilities of the for which there no longer exists any corporate board or body to maintain it, and cemetery corporation are kept separate and distinct from the funds, accounts, for which there is no sufficient trust fund or endowment to provide ordinary and assets, and liabilities of any related for- profit entity; necessary care and maintenance. (2) a statement indicating whether the income and expenses of the cemetery (3) “Municipality” means a city, county, town or village. corporation are kept separate and distinct from the income and expenses of any (4) “Maintenance” means the ordinary and necessary care of a cemetery, includ- related for-profit entity; and ing the removal of grass and weeds, and the preservation, care and fencing of a (3) a statement indicating whether any transaction between the cemetery cor- cemetery, and also including the care of crypts, niches, grave sites and monu- poration and any related for-profit entity are arm’s length, fair and reasonable. ments and memorials paid for by means of the general fund or special fund or (d) The division may, upon application by a medium or large cemetery, modify the the income applied from the permanent maintenance fund, perpetual care fund, reporting requirements for such cemetery if the cemetery demonstrates to the monument maintenance fund, general fund, or a special fund. satisfaction of the division that the requirements of this section and the cost of (5) “Qualifying damage” means damage caused by an act or acts of vandalism compliance are onerous and unreasonable and may, upon evidence of possible that cannot be repaired by means of regular maintenance. financial irregularity or non-compliance, order a small or medium cemetery to (6) “Fund” means the fund created by Not-for-Profit Corporation Law § 1507(h) comply with the requirements of paragraph (b) of this section. and State Finance Law § 97-r. (b) Payment of contributions. On or before March 15th of each year, every cem- 200.5 Additional information and reports. etery or crematory that has performed an interment or cremation during the Nothing herein limits or impairs the power and authority of the cemetery board preceding calendar year shall submit a check drawn to the order of the Depart- pursuant to N-PCL section 1508(b) and other provisions of Article 15 of the N-PCL. ment of State in the total amount of monies collected during said period toward payment to the Fund. Such check shall be accompanied by a statement signed 200.6 Commercial crime insurance coverage. by a cemetery officer certifying the number of interments or cremations and the (a) Every cemetery corporation shall carry commercial crime insurance or similar amount transmitted. The contribution shall be five dollars ($5.00) per interment or insurance coverage for the acts or omissions of cemetery directors, officers, cremation. No contribution shall be collected upon the interment of the cremains and employees as well as volunteers who handle money, accounts or securities of a deceased person where a contribution was collected upon cremation. for the cemetery.

105 2018 - 2019 MEMBERSHIP DIRECTORY 105 (c) Initial report of vandalism. Within 30 days of the discovery of a qualifying act (2) Any funds remaining after the maintenance has been performed must be of vandalism, the cemetery shall: returned to the Cemetery Board for redeposit into the Fund. (3) Within 90 days of (1) Report such act to the Division of Cemeteries either verbally or in writing, and its receipt of disbursements, the municipality shall make a report to the Cemetery (2) In the event that damage was done to a crypt, niche, grave site, monument or Board setting forth details of the maintenance and clean-up undertaken, equip- memorial, provide written notice to the lot owner or next of kin, if the identity and ment purchased, and the amount of funds, if any, to be redeposited in the Fund. whereabouts of such individual is reasonably ascertainable. Such notice shall If the maintenance and clean-up have not been completed, or the equipment include a brief description of the damaged property and a request for funds for its requested has not been purchased, the reasons therefor shall be set forth, and repair. The notice shall also advise the lot owner or next of kin to seek insurance the anticipated date for a subsequent, final report shall be disclosed. benefits that may be available pursuant to a homeowner’s insurance policy. A (i) Application for repair or removal of dilapidated or disrepaired monuments that copy of such notice shall be maintained by the cemetery. create a dangerous condition. (d) Application for payment for repair of vandalism damage. (1) An application for payment by the Fund for the repair or removal of monu- (1) The completed application shall be submitted within six months of the date of ments or other markers not owned by the cemetery corporation that have be- discovery of the act of vandalism. come dilapidated or are in disrepair so as to create a dangerous condition shall (2) A cemetery may, for good cause and within the above-described time period, include the following: (A) A description of the damaged monuments or markers, request a definite extension of time to file a vandalism application. Such request including photographs, and a statement that the monuments or markers are so shall be in writing and state the reasons therefor, including the date by which it badly out of repair or dilapidated as to create a dangerous condition; (B) A copy is anticipated that the application will be filed. of bids submitted by at least two contractors for the cost of repairs, or removal (3) The application shall include the following: (i) A description of the qualifying and replacement; (C) Proof that the cemetery corporation has given not less than damage, photographs, and the date that the report of damage was filed with sixty days notice to the last known owner to repair or remove the monument or the Division of Cemeteries; (ii) A copy of such other reports filed in accordance other marker and that said owner has failed to do so within the time prescribed with law; (iii) A copy of bids submitted by at least two contractors for the cost in said notice. Such notice shall be addressed to the last known owner or owners of repairs; and (iv) A notarized statement signed by a cemetery officer that the and to all persons having or claiming an interest in or to the burial lot on which cemetery has no available funds which it is authorized to use for the purpose of the monument or marker is located. In the event that the last known owner or the repair; that it has not been able to obtain sufficient funds from the family of owners cannot be found, proof that notice was given by publishing the same the deceased (include copies of letters or newspaper advertisements); and that once each week for three consecutive weeks in a newspaper published or the proposed costs of the repairs are fair and reasonable. circulated in the county in which the cemetery is located. The notice shall be (4) Within 90 days of receipt of a complete application, the Cemetery Board effective on the date of mailing such notice by registered or certified mail, or the shall make a determination, based upon the following factors: (i) whether there date of the third publication in the newspaper. (D) A notarized statement signed is qualifying damage; (ii) severity of the damage; (iii) whether the vandalism is by a cemetery corporation officer that the cemetery corporation has not been part of a wave of vandalism; (iv) emotional distress to visiting families; (v) ap- able to obtain sufficient funds from the family of the deceased (include copies of propriateness of prior use of payments from the fund; (vi) compliance with Not- letters or newspaper advertisements); and that the proposed costs of the repairs for-Profit Corporation Law Article 15 and Cemetery Board rules and regulations; or removals and replacements are fair and reasonable. (vii) priority of application based upon previous allocations; and (viii) availability (2) Within 90 days of receipt of a complete application, the Cemetery Board of monies within the Fund. shall make a determination, based upon the following factors: (A) whether the (e) Use of disbursements for vandalism. (1) The cemetery must apply all disburse- monuments or markers are so badly out of repair or dilapidated as to create a ments made by the Cemetery Board to the repair of the vandalized property dangerous condition; (B) whether due notice has been given to the last known described in the vandalism application. (2) Any funds remaining after the repairs owner to repair or remove the monument or other marker and the said owner have been performed must be returned to the Cemetery Board for redeposit into has failed to do so within the time prescribed in said notice; (C) danger to visiting the Vandalism Fund. families; (D) appropriateness of prior use of payments from the fund; (E) compli- (f) Final report. Within 90 days of its receipt of disbursements, the cemetery ance with Not-for-Profit Corporation Law Article 15 and Cemetery Board rules shall make a report to the Cemetery Board setting forth the repairs made and by and regulations; (F) priority of application based upon previous allocations; and whom, the amount of funds expended, and the amount of funds to be returned (G) availability of monies within the Fund. to the Cemetery Board, if any. If the repairs have not been completed, the rea- (j) Use of disbursements for repair or removal of dilapidated or disrepaired monu- son therefor shall be set forth, and the anticipated date for a subsequent, final ments that create a dangerous condition. (1) The cemetery corporation must report shall be disclosed. Such report and any additional report shall be sworn apply all disbursements made by the Cemetery Board to the repair or removal and by a cemetery officer. replacement of monuments or other markers as described in the application. (2) (g) Application for maintenance of abandoned cemeteries. (1) An application for Any funds remaining after the repairs or removals and replacements have been reimbursement for the fair and reasonable expenses for maintenance may be performed must be returned to the Cemetery Board for redeposit into the Fund. made on behalf of an abandoned cemetery by the municipality in charge of the (k) Final report. Within 90 days of its receipt of disbursements, the cemetery maintenance of such cemetery. Such application shall include: (i) A certifica- corporation shall make a report to the Cemetery Board setting forth the repairs or tion from the municipality of the current status of the cemetery with respect to removals and replacements made and by whom, the amount of funds expended, abandonment; the funds of the cemetery and the investment income therefrom; and the amount of funds to be returned to the Cemetery Board, if any. If any monu- donations, if any; whether the cemetery currently sells lots or graves or performs ments or other markers have been removed, the report shall include a statement interments or cremations, and if so, the annual number and the total revenue; (ii) that they have been replaced with a flush bronze or granite marker suitably The proposed amount and purpose of the disbursement; and (iii) The contribution inscribed if replacement is appropriate for identification purposes. If the repairs of the municipality and others, if any, with respect to the maintenance of the and removals have not been completed, the reason therefor shall be set forth, cemetery. (2) Within 60 days of receipt of a complete application, the Cemetery and the anticipated date for a subsequent, final report shall be disclosed. Such Board shall make a determination, based upon the following: (i) severity of con- report and any additional report shall be sworn by a cemetery corporation officer. ditions; (ii) when applicable, appropriateness of use of prior payments from the Fund; (iii) compliance with New York State Law affecting cemeteries; (iv) priority PART 201 of application based upon previous applications; and (v) availability of monies CEMETERY OPERATIONS within the Fund. (3) The Cemetery Board shall apply the following guidelines in Section 201.1 Offer of resale of cemetery lots to cemetery corporations. authorizing a disbursement for the maintenance of an abandoned cemetery: (A) (a) Where the lot sought to be sold is improved, as by a mausoleum, the Cemetery Moneys disbursed shall be used exclusively for the purpose of maintenance of an Board will, there being no objectionable factors, grant approval of the resale abandoned cemetery; (B) The costs of labor and equipment rental or lease for a upon proof that the cemetery corporation has refused to repurchase the lot, in one time clean-up may be authorized; (C) Equipment purchases that are essential accordance with the provisions of section 1513(c) of the Not-for-Profit Corporation for the maintenance of an abandoned cemetery may be authorized, provided Law together with the sound value of the improvement thereon. that disbursements for equipment purchases may not exceed the price offered by the Office of General Services for the same or similar equipment pursuant to 201.2 Sale of lots or graves purchased prior to September 1, 1949 for purpose Section 163 of the State Finance Law; (D) Where equipment is purchased by a of resale. municipality for episodic maintenance of an abandoned cemetery, the pro-rated (a) The Cemetery Board will approve resale of a lot or grave owned by persons, share of the purchase costs attributable to cemetery use may be considered for firms or corporations engaged in the business or practice of funeral directing reimbursement; (E) Labor costs associated with future cemetery care, preser- pursuant to article 34 of the Public Health Law prior to September 1, 1949, there vation and maintenance that are the legal obligation of a municipality may not being no objectionable factors, upon proof that the cemetery corporation has be reimbursed; (F) Moneys disbursed may not be used to pay for the cost of the refused to repurchase the same as provided in section 1513(c) of the Not-for-Profit ongoing operation of an abandoned cemetery. Corporation Law provided that: (h) Use of disbursements by a municipality. (1) The municipality must apply all disbursements made by the Cemetery Board to the maintenance of the cemetery as described in the order of the Cemetery Board authorizing a disbursement.

106 New York State Association of Cemeteries (1) the resale be made only for immediate use and not in advance of need, except 201.8 Availability for interment on six-day basis. for the sale of a reserve grave for a spouse if purchased at the same time as the Every cemetery corporation shall be available for interments at least six days per grave purchased for immediate use; week (legal holidays excluded) as set forth in the cemetery’s regulations or in ac- (2) the price shall be as closely equivalent as possible to the price posted and cordance with its practices, except as otherwise ordered by the Cemetery Board. filed by the cemetery corporation for a comparable lot or grave; Any cemetery which maintains and designates a burial section for persons of a (3) the seller shall pay to the cemetery corporation wherein the lot or grave is particular religious belief must remain available for grave openings and interments located within five days of the signed agreement, a sum equivalent to 25 percent Sunday through Friday or other six-day period in accordance with the religious of the gross resale price, which sum shall thereupon be deposited by the cemetery and/or ethnic traditions of the persons interred in said religious section. Nothing corporation into its permanent and current maintenance funds as established by herein shall require a cemetery to provide grave openings and/or interments if and subject to the provisions of section 1507(a) of the Not-for-Profit Corporation they are otherwise unable to do so as to direct consequence of severe weather Law, as follows: not less than 25 percent into the statutory funds. conditions or other similar conditions.

201.3 Burial in a path or walk. 201.9 Maintenance of maps and directional signs. The cemetery board authorizes the Director to approve an interment in a path, (a) Every cemetery shall erect, exhibit, keep and maintain maps delineating alley, avenue or walk, under a conveyance made prior to September 1, 1949, lots, plots, roads, avenues, paths, alleys, and walks by their respective names where, in the opinion of the Director, there will remain reasonable access to or designations. other lots, plots and graves. (b) Every cemetery shall supply readable copies of such maps, or pertinent sections thereof without charge, to all interested persons. Plot owners shall be 201.4 Foreign cemetery corporations. advised, in writing, of the availability of the maps. The certificate of authority for a foreign corporation to do business in this State (c) Every cemetery shall maintain appropriate identifying and directional signs in the selling or offering for sale of cemetery lots, plots or parts thereof, located at each and every intersection of the roads, avenues, paths, alleys and walks in within this State, cannot be issued without the prior approval of the Cemetery the cemetery; said signs shall be made of weatherproof material and be unob- Board. The Cemetery Board will approve a certificate of authority of a foreign structed, clear and legible. Where a cemetery has denominated subdivisions or corporation only upon condition that the foreign corporation is and shall be in sections by name, letter or other convenient identification, the boundaries of each compliance with the provisions of N-PCL Article 15. said section or subdivision shall be likewise so identified. This subdivision shall not apply to cemeteries at which a full view of the whole area of its developed 201.6 Sales of outer containers. grounds is within sight of the main entrance. A cemetery corporation may not compel the use of any particular outer enclosure, except that a cemetery may require the use of a concrete burial vault, or, at the 201.10 Community or public mausoleums and columbariums. option of the customer, a concrete grave liner under the following conditions A cemetery may not sell or assign burial rights, crypts or niches to a person or and restrictions: persons who will not use these plots or crypts directly. A group of persons not (1) the customer must have purchased a lot after January 1, 1985; related by family ties may not purchase land from the cemetery for the purpose (2) the requirement must be stated prominently in writing and a written state- of erecting a public mausoleum or columbarium under contract with an opera- ment must be given to the customer in advance of the signing of the agreement tor. Only a cemetery may undertake to construct and own a public mausoleum to purchase a grave or lot; or columbarium. (3) only a concrete grave liner or a concrete burial vault of the type and grade which conforms to the following minimum specifications may be required: 201.11 Procedure for approval for construction of a mausoleum or columbarium. (i) concrete burial vault (a) A cemetery corporation planning construction of a mausoleum or columbarium, -- 1 1/2” average sidewall at least 60 days prior to the actual commitment for construction, shall submit to -- 2” top the Cemetery Board the following information: -- 2” bottom (whether top seal or plate of air seal) 1. Whether the proposed construction has the approval of the corporation’s lot -- 4,500 pounds per square inch owners, obtained at a special or regular meeting. If not, a description of the -- Sealed authorization or approval obtained. A copy of the minutes of the meeting of the (ii) concrete grave liner lot owners or board of trustees, or of the resolution, shall be included. -- 1 1/2” average top and bottom 2. (A) The name of the licensed architect or engineer and the estimated total costs -- 1” sidewall of construction, including land to be appropriated, landscaping, embellishments -- minimum of two holes in or near bottom to allow discharge of water and other features. -- 4,500 pounds per square inch (B) A map or sketch indicating the location of the building, together with a general -- not sealed description including the number of crypts and niches. (4) should a lot owner, a person with burial rights or a representative of one about (C) Whether the proposed construction is the complete structure or whether to be interred express objection to the use of the required concrete burial vault units are to be added later. If future units are contemplated, the extent of such or grave liner at the time of interment based upon a religious belief, the cemetery commitment or plan. must, without question, cancel the requirement that a concrete vault or concrete 3. The source of funds to pay for the construction and the terms of payment. grave liner be used; provided, however, that the cemetery may impose at the time 4. An estimate of the trust funds and the current maintenance funds required to of interment a reasonable fee for the periodic refilling of the grave after receiving maintain and preserve the facility, covering the year-to-year maintenance and approval of the Cemetery Board for that fee; long-term preservation. (5) a plot owner may purchase the prescribed grave liner from any source includ- 5. An estimate of the cumulative total revenues from sales based on the projected ing the cemetery; and selling prices. (6) a cemetery may not sell burial vaults. 6. A full disclosure to the extent outstanding certificates of indebtedness or land shares are to participate in the sales proceeds. 201.7 Posting of Sign at Cemetery. 7. The projected disposition of the total estimated sales revenues, including but (a) Every cemetery corporation shall post in its main office a notice that provides not limited to the amounts to be allocated for: the following in no less than 20 point type: (A) permanent maintenance and current maintenance funds; (Name of Cemetery) is regulated by the New York State Cemetery Board (Phone (B) supplemental trust or special funds; number of the nearest office of NYS Division of Cemeteries, or hotline) If the (C) estimated selling expenses, including disclosure of promotional plans; cemetery corporation does not have a main office on or adjacent to the cemetery (D) recovery of construction costs; premises that is open during regular business hours at least five (5) days per week, (E) general fund use or retention; and it shall post such notice at the main entrance to the cemetery in no less than 40 (F) building operation. point type. Such notice shall also include the name, title and office telephone 8. (A) A copy of the drawing required by paragraph (B) of this subdivision along number of the superintendent or other person with primary responsibility for the with an indication of the location of the proposed building, and a statement that operation of the cemetery. the notices required by such paragraph have been posted in accordance with (b) The sign shall be legible, in the English language and in any other language its provisions. deemed appropriate by the cemetery corporation, and posted in a conspicuous, unobstructed location that is readily visible to a visitor to the cemetery corporation’s main office or to a person who approaches the cemetery’s main entrance.

2018 - 2019 MEMBERSHIP DIRECTORY 107 (B) In addition to its submission to the Cemetery Board, the cemetery corporation (b) The right of memorialization may be restricted to the number, size, shape, shall, no earlier than 10 days prior to such submission, post mausoleum construc- material, color, inscription or reasonable placement of monuments, according tion notices in the immediate proximity of the proposed mausoleum, the cemetery to the generally accepted plan of the cemetery and the rules and regulations of office and, in a manner so as not to violate local zoning ordinances or to create a the cemetery corporation or association duly approved by the Cemetery Board; traffic hazard, all entrances. Each mausoleum construction notice shall provide and, where the lot is owned by a membership corporation, association or society information written in plain English concerning the mausoleum proposed and which provides burial benefits for its members, according to the rules, regulations include a drawing, which shall be an appropriately apt rendition designed to give or established practices of such corporation, association or society. a fair impression of the construction. In addition, such notices shall reveal the telephone number and address where comments may be received and the last 201.16 Cemetery renovation. date on which such comments will be accepted, which shall be no earlier than 60 (a) A major alteration to a cemetery shall not be commenced without the approval days following the date the notices are posted. The provisions of this paragraph of the Cemetery Board. Such approval shall be conditioned upon the submission shall not apply to the construction of an addition to an existing mausoleum if the of a report by the cemetery in accord with this section. Such report shall be number of crypts to be added does not exceed 250 spaces. submitted to the Cemetery Board at least three months prior to the anticipated (b) Prior to offering sale of space to the public, the cemetery corporation shall commencement date of any work on the project. The report shall describe the file with the Cemetery Board the prices for each type of category of entomb- method and purpose of such alteration, the proposed cost thereof, and include ment unit pursuant to N-PCL § 1513 (b). A copy of the rules and regulations, filed further information as required by this section. and approved pursuant to N-PCL § 1509, setting forth the cemetery’s and the lot (b) Definitions. owner’s obligations and responsibilities, shall be furnished to a purchaser at the (1) Major alteration means: a project for which an environmental assessment time the sales contract is signed. form (EAF) is prepared or required; an activity which can reasonably be expected (c) All charges for services to be rendered and the basis for such charges must to have a substantial and adverse impact on the adjacent community, the lots or be approved by the Cemetery Board, before implementation, pursuant to N-PCL the lot owners of the cemetery, including: demolition; stockpiling materials; grad- § 1509 (c)(1). If existing service charges are intended to be applied to mausoleum ing and other forms of earthwork; dumping, filling or depositing of any material; entombments, specific approval will be required prior to their becoming effective excavation or trenching; dredging; removal of soil; flooding or draining; or paving for such new services. or construction of buildings, structures or facilities. The term major alteration 201.12 Holiday burials. shall not include those activities commenced with respect to the construction of (a) In the case of requests for burial on those days which by union contract, or a mausoleum or lawn crypt. by established operating policy, are decreed “holidays”, each request for burial Such activities are subject to the requirements of section 201.10 and 210.11 or on such days which is received at the office of the cemetery by 9 a.m. of said 201.17 of this Part. holiday shall be complied with by such cemetery, except as may be impossible (2) Applicant means a cemetery which submits a report as required by this section. by reason of the physical condition of the gravesite or the unavailability of grave (c) Report. An applicant shall include in its report information in response to the digging personnel. following: (b) The cemetery shall make any and all arrangements necessary to receive said (1) whether the alteration will result in or avoid the destruction, damage to, modi- requests and, upon receipt of such request, the cemetery shall immediately make fication or interference with existing graves and markers, crypts, mausoleums, any and all necessary arrangements to comply therewith. It shall, no later than roadways, and pathways; 10:30 a.m. of said holiday, advise the funeral director, the family of the deceased (2) the location, design and duration of the major alteration; and the person who made such request (if neither a member of the family nor (3) the financial impact on the applicant; the funeral director of its ability to comply therewith and fixing the time of burial. (4) whether the alteration will interfere with the lots or the interests of the lot In the event that the cemetery is unable to comply with said request, it shall so owners; advise said persons orally and by letter setting forth the reason for such inability (5 whether the alteration will be appropriate for cemetery purposes; to comply with said request; a copy of said writing shall be also sent to the Divi- (6) whether the alteration will have an adverse impact on the surrounding com- sion as required by paragraph (d) of this section. munity; (c) In addition to the regular approved charge, identifiable extra costs incurred (7) whether the alteration will have the potential to adversely affect the public may be charged to the burial, consistent with N-PCL §1509(d), provided that the health and safety, the environment or natural resources; and total amount to be paid is stated in writing to the family of the deceased at the (8) the degree to which measures will be taken to minimize or eliminate these time of the request for burial and, further, provided that a copy of such statement impacts. shall be simultaneously filed with the Cemetery Board at its office in New York City. (d) Approvals and permits. An applicant shall include in its report a description of (d) Each cemetery shall make every effort, in good faith, to comply with such any approvals or permits required by state or local law. No cemetery shall com- requests. In the event of its inability to comply therewith, said cemetery shall mence a major alteration which requires a state or local government approval or furnish to the Cemetery Board reasons for its inability, in each instance, to provide permit until such approval or permit has been obtained. Any board approval of a for the aforesaid burial. major alteration shall be so conditioned. (e) Certification. A report submitted for a major alteration expected to cost in 201.13 Liquidation of burial societies within an incorporated cemetery. excess of $25,000 shall be certified by a licensed engineer. (a) Certain incorporated cemeteries maintain sections devoted exclusively to (f) Further information. Within 35 days following receipt of the report, the board or the burial of persons who are members of particular burial societies. Many of the division may request from the cemetery corporation any additional information these societies have become dormant and no longer hold meetings. Some have or documentation and technical assistance deemed necessary to review such attempted distribution and liquidation of all of their assets, coupled with attempts report. Such report shall not be deemed complete until the requested information to sell cemetery plots back to the cemetery at the statutory rate or in exchange has been received. If no such request is made, the submission shall be deemed for a care arrangement for occupied plots in such society section. The liquida- complete on the 35th day after its receipt by the division. tion and distribution of such societies falls within the jurisdiction of the New York (g) Determination. The board shall approve or deny the proposed major alteration State Insurance Department, Liquidation Bureau. The Division of Cemeteries is within the following time periods: directly concerned with the disposition of unused graves. (1) for a cemetery corporation holding less than $400,000 in cash and investments, (b) Accordingly, when cemeteries and burial societies attempt to negotiate the including restricted funds, within 60 days of the completed submission; and liquidation of the society assets and the buy-back of unused graves, the cemetery (2) for a cemetery corporation holding $400,000 or more in cash and investments, shall give written notice thereof to the director of the Division of Cemeteries, and including restricted funds, within 90 days of the completed submission. may not repurchase such graves so offered without the written consent of the (h) Notification. The board shall provide written notice of its determination to the director. Such written notice shall also be given to the New York State Insurance cemetery corporation. If a negative determination, such notice shall state the Department, Liquidation Bureau. The Division of Cemeteries shall also notify the reasons therefor. Notice shall be made by registered or certified mail addressed Liquidation Bureau. to the corporation at its principal office.

201.14 Repair or notice as to nondangerous damage or defacement. 201.17 Lawn crypts. Small cemetery corporations shall be exempt from the provisions of N-PCL § (a) A lawn crypt is a single or double receptacle designed for encasement of 1510(h). casketed human remains set into a recess in the earth. No cemetery may install a lawn crypt except in accordance with a plan submitted to the Cemetery Board 201.15 Authorization to inter. and acted upon in accordance with the provisions of this directive. A lawn crypt (a) An authorization to inter a body is a written statement subscribed by the lot may be installed anywhere in the cemetery provided that its location adheres to owner in accordance with the rules and regulations of the cemetery corpora- such plan and it is installed in conformity with such plan. tion. Such authorization when signed by the lot owner shall include the right to (b) Every application and proposed lawn crypt plan shall be submitted to the director memorialize, which right shall belong to the person having the right to posses- of the Division of Cemeteries. All such plans shall meet the design and performance sion of the body. standards set forth in subdivision (c) of this section. The application shall specify:

108 New York State Association of Cemeteries (1) The means of financing the purchase and installation of the lawn crypt to be when a person with custody or control over cremains makes arrangements for employed by the cemetery. the disposition of the cremains at the pet cemetery, but before such arrange- (2) The method of drainage to be used by the cemetery, including the results of ments are finalized. The printed notice must be in fourteen point bold font and percolation tests performed by an engineer licensed by the State of New York. must be contained in a document separate from all other forms and documents (3) A statement from the company and/or the organization manufacturing and/ provided to the customer or the person making arrangements: “This property is or installing the lawn crypts stating that the lawn crypts meet the design and not a cemetery for human cremains. Cremains disposed of on this property WILL performance standards of subdivision (c) of this section. NOT be covered by the protections and legal rights granted by New York State (4) Any additional information specifically relating to items in paragraphs (1), (2) Law to cremains disposed of in a cemetery. The family and descendants of the and (3) deemed by the director to be necessary to make a determination. deceased WILL NOT be covered by the protections and legal rights granted by (c) Design and performance standards. New York State Law to the family and descendants of deceased persons whose (1) General. (i) The earth cover above the units shall be a minimum of 18” of fill cremains are disposed of in a cemetery such as mandatory records of burials, as specified by the engineer and a maximum of 48”. rights of memorialization and restrictions on removals. There is NO ASSURANCE (ii) Crypts shall, at a minimum, be 6’ distant from the edge of the road. under New York State Law that this property will be maintained in its current condi- (iii) Crypts shall be set on a base of 12” of compacted select granular fill or as tion and for its current purpose. There is NO ASSURANCE under New York State recommended by a soil evaluation conducted by a professional engineer licensed Law that this property will not be sold or transferred to another owner, or that by the State of New York. access to this property will remain open to you, the family or the descendants (iv) Positive drainage beneath the crypts shall be designed by a competent of the deceased. There is NO ASSURANCE under New York State Law that any engineer using appropriate soil and survey data as specified in this directive. burial plots or memorials for cremains on this property will be maintained (v) Area between crypts shall be filled and compacted with sand or fine stone fill or preserved for any period of time. There is NO ASSURANCE under New York to prevent settlement of top soil. State Law that any cremains disposed of on this property will remain for any (2) Concrete. (i) The concrete cylinder compressive strength must test 4,500 psi period of time in the location they were disposed, or on this property at all.” plus or minus 10 percent at the end of 28 days after manufacture thereof. (ii) Entrained air shall be 5 percent to 9 percent by volume. § 201.20 Permanent maintenance fund collections and contributions (3) Design notes. (i) The manufacturer of the reinforced concrete design must (a) All permanent maintenance fund deposits required by N-PCL section 1507 provide a certificate signed by a professional engineer licensed by the State of shall be made at least quarterly. New York that the lawn crypt will perform to withstand a dead load specified in (b) A cemetery that receives payment in installments or over time for a lot, subparagraph (ii) of this paragraph and a live load specified in subparagraph (iii) plot or part thereof, shall deposit to the permanent maintenance fund the full of this paragraph, which will permit it to function for the purpose of a lawn crypt. amount required by N-PCL section 1507 on the entire sale either: (1) in lump sum (ii) Dead loads will consist of the weight of structure, earth fill, snow loads and at the time the contract is signed and any initial payment is received; or (2) by any other material that may produce a static load. depositing at least ten percent (10%) of any initial payment and each installment (iii) Live loads will consist of vehicle and pedestrian loads normally encountered payment to the permanent maintenance fund as such payments are received in a cemetery and the minimum design wheel load shall be 4,000 lbs. until the full amount required by N-PCL section 1507 on the entire sale has been (iv) Lateral earth pressure loads shall be computed by the Rankine Method using deposited to the fund. the appropriate soil parameters; the minimum equivalent pressure used shall be 36 psf per foot depth. Lateral pressure induced by live loads on the ground surface PART 202 shall be considered to be equivalent to a 2’ depth of earth. VOLUNTEER CEMETERY MAINTENANCE (4) Other materials. (i) Crypts may be constructed of material other than concrete Section 202.1 Volunteer cemetery maintenance and cleanup programs. provided the above standards are met. (a) Upon the request of a municipal corporation, the Division of Cemeteries (d) Procedures for applications. shall assist a municipal corporation in the organization, implementation and (1) The director shall within 30 days of receipt of the application notify the cem- administration of a volunteer cemetery maintenance and cleanup program in an etery of any additional information required by the Division. The application shall abandoned cemetery wholly contained within such municipal corporation for be deemed complete on the 60th day after the Division receives the application, which such municipal corporation has the primary responsibility to provide care. unless such a letter is issued. If additional information is requested, the application (b) Assistance provided by the Division shall include, but shall not be limited to, shall be complete upon the submission of the requested information. the following: (2) The Cemetery Board shall have ninety (90) days from the date on which the (1) provide professional and technical guidance; application is deemed complete within which to object to the application. Failure to (2) provide a listing of service providers, such as historical monument restor- so object shall mean that the Cemetery Board has no objection to the application. ers; and (3) If the Cemetery Board shall object to the application, it shall notify the Cemetery (3) provide written guidelines for general maintenance. of its reasons in writing. The cemetery may not install any lawn crypts until such objection has been withdrawn. PART 203 CREMATORIES 201.18 Management services contracts. Section 203.1 Definitions. A management services contract means any agreement whereby one cemetery (a) The term “cremation” means the technical process, using heat and flame, that corporation undertakes responsibility for the sale of lots or promotion thereof, the reduces human remains to ashes and other residue. Cremation shall include the maintenance of grounds or property, or the performance of interments for another processing, and may include the pulverization, of such ashes and other residue. cemetery corporation. No cemetery corporation shall enter into a management (b) The term “cremains” means ashes and other residue recovered after the services contract without notification to the board at least 60 days in advance completion of cremation, which may include residue of foreign matter that may of its commencement date. have been cremated with the human remains. (c) The term “casket” includes coffin and means a rigid container that is designed § 201.19 Disposition of cremains at pet cemeteries for the encasement of human remains and customarily ornamented and lined The owner of private property on which a pet cemetery licensed pursuant to with fabric. General Business Law Article 35-C is located and operated, and the operator (d) The term “unfinished wooden box” means an unornamented casket made of of such pet cemetery may permit the disposition of cremains, as defined in wood which does not have a fixed interior lining. N-PCL section 1502(i), in such pet cemetery without acting as a cemetery and (e) The term “alternative container” means a nonmetal receptacle or enclosure, without violating N-PCL Article 15 and 19 NYCRR Parts 200 and 201 if: typically without ornamentation or a fixed interior lining, which is designed for (a) neither the property owner nor the pet cemetery identifies, advertises, or the encasement of human remains and which is made of cardboard, pressed otherwise promotes the pet cemetery or the property as a place for disposition wood, composition materials (with or without an outside covering) or pouches of cremains; of canvas or other material. (b) neither the property owner nor the pet cemetery solicits, encourages or (f) The term “cremation container” means an unfinished wooden box, wooden entices customers of the pet cemetery to dispose of cremains in the pet cemetery; casket, or alternative container which is rigid on all sides, which can be closed to (c) neither the property owner nor the pet cemetery charges a fee in relation completely cover the remains of the deceased human being, which is sufficiently to the disposition of cremains; sturdy to lift and handle with ease and to support the weight of the deceased and (d) customers seeking to dispose of cremains in the pet cemetery are charged which is fully combustible and intended to be incinerated with the human remains. the same amounts for lots and for the disposition of pet remains as are charged (g) The term “ceremonial casket”, also known as a rental casket, means a casket to customers who do not seek to dispose of cremains in the pet cemetery; which is not intended to be incinerated with the human remains. (e) the pet cemetery provides the following printed notice: (1) when a customer (h) The term “crematory” means a facility in which the remains of deceased inquires about disposing of cremains in the pet cemetery, but before the customer human beings are processed by cremation, the business or entity operating the commits to purchasing a lot with the right to dispose of cremains; and (2) facility, or both, as the context requires.

2018 - 2019 MEMBERSHIP DIRECTORY 109 (i) The term “retort” means the crematory furnace and chamber(s) by which and 203.3 Crematory access. in which cremation occurs. (a) No persons except authorized persons shall be admitted into the temporary (j) The term “temporary storage facility” means an area that: storage facility while human remains are being stored and no persons except (1) is a separately enclosed room or a separately enclosed area within a room; authorized persons shall be admitted into the retort area while the remains of (2) is designated for and used exclusively for the retention of human remains deceased human beings are being cremated. Authorized persons shall enter and prior to cremation; remain in the temporary storage facility or retort area only as necessary to perform (3) is adequately ventilated; or assist with the performance of crematory business and operations. On admit- (4) complies with all applicable public health laws regarding the proper handling tance, authorized persons shall comply with all rules of the crematory and not and storage of human remains and body fluids; infringe upon the privacy and dignity of the remains of deceased human beings. (5) is operated and maintained in a manner which protects the health and safety (b) The following are authorized persons: of crematory personnel; (1) licensed, registered funeral directors, undertakers, registered residents, and (6) is secure from access by anyone other than authorized persons; and enrolled students of mortuary science; (7) the interior of which is not visible from any area accessible to the general (2) officers and trustees of the crematory; public. (3) authorized employees or agents of the crematory; (k) The term “cremation permit” means the burial and removal permit required (4) public officers acting in the discharge of their duties; pursuant to section 4145 of the Public Health Law that is annotated for disposition (5) authorized instructors of funeral directing schools; of the remains of a deceased human being by cremation. (6) licensed physicians or nurses; and (l) The term “person in control of disposition” means the person who has the (7) members of the immediate family of the deceased and their authorized agents right to control the disposition of the remains of a decedent pursuant to Public and designated representatives. Health Law section 4201. (m) The term “funeral firm” means an individual, partnership, corporation or 203.4 Identification of deceased human beings. estate representative engaged in the business and practice of funeral directing. (a) No crematory shall accept the remains of any deceased human being without (n) The term “funeral home”, also known as a funeral establishment, means a a cremation permit and a cremation authorization form as provided in section single physical location, address or premises devoted to or used for the care and 203.13 (c) of this Part. The cremation permit shall constitute presumptive evidence preparation of a body of a deceased person for disposition and for mourning or of the identity of the remains. funeral ceremonial purposes. (b) If a crematory has a reasonable, well-grounded basis to doubt the identity of the remains, the cremation shall not commence until reasonable confirmation 203.2 Maintenance and privacy. of the identity of the deceased human being has been made. (a) A crematory shall be used exclusively for the cremation of human remains. (c) The crematory shall, by a written plan available for inspection by the Division of (b) A crematory shall be maintained in a clean, orderly and sanitary manner, with Cemeteries, assure that the identification of the deceased, as established by the adequate ventilation and shall have a temporary storage facility. cremation permit or subsequent confirming document, accompanies the remains (c) Every crematory must at all times follow accepted policies and procedures of the deceased human being until the identity of the deceased is accurately and with respect to infection control, including standard precautions developed by legibly inscribed on the containers in which the cremains are placed. From the the Centers for Disease Control and Prevention. time the crematory accepts delivery of the remains of a deceased human being (d) The general retort area and the temporary storage facility shall be separately until the time the crematory delivers the cremains as directed, the crematory shall enclosed areas and when fully closed, the interior of one area shall not be visible be responsible for the remains of the deceased human being and for maintaining from within the other area. the identification of the remains. (e) Every crematory shall use its best efforts to cremate remains within twenty- (d) If a document confirming the identity of the deceased is required, it shall be four hours of accepting delivery of such remains. Good cause, such as the need provided by the person in control of disposition and may be in the form of, but to confirm the identity of the deceased human being, must be demonstrated if not limited to: remains are cremated more than 48 hours after delivery is accepted. (1) a signed affidavit from a licensed physician, a member of the family of the (f) Notwithstanding the foregoing, if any remains exhibit an objectionable odor deceased human being, or the person in control of disposition; or either at delivery or at any time thereafter, such remains shall be cremated as (2) a court order from the state supreme court within the county of the crematory. soon as possible after they have been accepted by the crematory or as soon as (e) A copy of the cremation permit and the document confirming the identity of possible after the objectionable odor is first detected. If any remains are known the deceased shall be retained in the permanent file of the crematory. by crematory personnel not to have been embalmed, such remains shall be cremated as soon as possible after they have been accepted by the crematory. 203.5 Suitable container. (g) A crematory may also have a ceremony room available for viewings and (a) A crematory shall not accept delivery of the remains of a deceased human ceremonies. The ceremony room shall be separately enclosed from the general being unless delivered in either a ceremonial casket or a cremation container. retort area and the temporary storage facility. The temporary storage facility (b) A crematory shall only cremate remains in a cremation container. interior shall not be visible or accessible from the ceremony room. Only members (c) If the remains are not delivered in a cremation container, the crematory shall of the immediate family of the deceased or their authorized agents and designated not accept delivery of the remains unless at the time of delivery the crematory representatives may be present in the ceremony room during the cremation of receives a written acknowledgement and authorization signed by the person the remains of the deceased. in control of disposition that said person has been notified that transfer of the (h) Entrances and exterior windows of the crematory shall be maintained at all remains to a cremation container will be required prior to cremation and that times to secure privacy, including: said person authorizes such transfer of the remains. (1) doors shall be tight closing and rigid; (d) The signed acknowledgement and authorization of the person in control of (2) windows shall be covered; disposition shall be retained in the permanent file of the crematory. (3) entrances shall be marked “private” or “authorized entry only” to preclude entry by unauthorized persons; and 203.6 Opening container or removing or transferring remains. (4) entrances shall be locked and secured when not actively attended by autho- (a) The container holding the remains of the deceased human being shall be rized crematory personnel. opened after delivery to the crematory only for the following purposes and only (i) No crematory may impose a charge for the cremation of the remains of a after the crematory first receives signed authorization for such action: (1) to deceased human being based on the combined weight of the remains and the confirm the identity of the deceased; (2) to assure that no material is enclosed cremation container unless it shall have in place a scale capable of accurately which might cause injury to employees or damage to crematory property; (3) to determining their combined weight. The scale shall be of suitable size and ca- transfer the remains to a cremation container; (4) to comply with any reasonable pacity and shall be installed, used and inspected in conformance with Article demand by members of the immediate family or the person in control of disposi- 16 of the Agriculture and Markets Law and regulations promulgated thereunder. tion; or (5) to comply with the demand of a public officer in the discharge of the (j) Every crematory shall annually certify to the Division of Cemeteries that the officer’s statutory duty. condition and operation of the crematory comply with Not For Profit Corpora- (b) After delivery of the remains of a deceased human being to a crematory, tion Law Article 15 and with this Part and shall submit with such certification its any opening of the container or transfer or removal of remains may only be most recent annual Department of Environmental Conservation (DEC) inspection conducted by the licensed, registered funeral director, undertaker or registered report. The crematory certification and DEC inspection report shall be filed on resident delivering the remains of the deceased human being with the assistance or before the fifteenth day of January of each year and shall be retained in the of crematory personnel if necessary. The opening, transfer, or removal shall be permanent file of the crematory. performed in the presence of a witness who may be an employee or representative of the crematory. A record shall be made of the action taken, which record

110 New York State Association of Cemeteries shall include the reason for such action, the signature of the person authorizing of the remains, a detailed explanation showing good cause for the delay; (8) the the action, the names of the persons conducting the opening, transfer or removal retort number in which the remains were cremated; and (9) the type of container and the names of the witnesses thereof. In the case of a transfer of remains, the in which the remains were received and in which the remains were cremated. record shall also set forth the manner if disposition of the original container. The (b) The cremation log shall be retained in the permanent file of the crematory. record shall be retained in the permanent file of the crematory. (c) The cremation authorization form required by Not For Profit Corporation Law (c) The person providing the signed authorization must be someone other than an section 1517(c)(1) shall be in a form established by the Director of the Division of employee, officer, trustee or other representative of the crematory. In the case of Cemeteries; shall not be more than three sheets single-sided; shall not be larger a removal of remains, the signed authorization shall be provided by the person in than 8 1/2 by 11 inches; and shall contain the following information: (1) The name control of disposition or by a public officer discharging the officer’s statutory duty. and address of the crematory; (2) A clear, concise description of the cremation (d) The opening of a container or the transfer or removal of remains shall be process, a statement that cremation is an irreversible and final process, and a conducted in privacy with dignity and respect and shall comply with all rules and statement that cremated remains generally are pulverized until no single fragment regulations intended to protect the health and safety of crematory personnel. is recognizable as skeletal tissue; (3) The name of the deceased as it appears on the cremation permit and the date, and place of death; (4) The last address, age, 203.7 Commingling human remains. sex and approximate weight of the deceased and type of container in which the The cremation of remains of more than one deceased human being in a retort remains of the deceased were delivered; (5) The name of the funeral director at any one time is unlawful, except upon written authorization signed by the and funeral firm that provided the cremation authorization to the crematory and persons making funeral arrangements and the persons in control of disposition, the funeral director’s registration number; (6) The name of the person in control and the signed consent of the crematory, which record shall be retained in the of disposition of the remains of the deceased and the relationship between said permanent file of the crematory. person and the deceased; (7) A statement attesting that the person in control of disposition has the right to authorize cremation of the remains of the deceased 203.8 Cleaning of retort. pursuant to section 4201 of the Public Health Law; (8) Authorization for the cre- Upon the completion of the cremation of the remains of a deceased human be- matory to cremate the remains of the deceased; (9) A statement that the body of ing, the interior of the retort shall be thoroughly swept so as to render the retort the deceased does not contain a battery, battery pack, power cell, radioactive reasonably free of all matter. The cremains and other remains shall be collected implant, or radioactive device and that any such materials were removed prior for final processing and placed into an individual container and not commingled to the execution of the cremation authorization form; (10) The name of the person with other cremains. The cremation permit shall be attached to the individual authorized to receive the cremains from the crematory; (11) A declaration of intent container prior to final processing. with respect to the disposition of the cremains of the decedent and notification that the crematory may dispose of the cremains in an irretrievable manner if 203.9 Final processing. they are not claimed by any authorized person within 120 days of the cremation (a) A magnet and sieve, or other appropriate method of separation, may be used in accordance with section 1517(i) of the Not for Profit Corporation Law; (12) The to divide the cremains from incidental or foreign material. signature of the person in control of disposition attesting to the accuracy and (b) The incidental and foreign material of the cremation process shall be disposed completeness of the information and representations contained in the creation of in a safe manner in compliance with all applicable federal, state and local authorization form; and (13) The signature of the licensed, registered funeral government sanitary rules and regulations. director who obtained the cremation authorization as a witness to the execution (c)(1) Unless the person in control of disposition and the crematory otherwise of the cremation authorization form. agree as set forth in paragraph (2) of this subdivision, the entire cremains shall (d) The completed cremation authorization form shall be retained in the permanent be pulverized until no single fragment is recognizable as skeletal tissue. (2) If the file of the crematory. person in control of disposition requests in a signed and witnessed writing that (e) All crematory records, including records required by any federal, state or local a fragment of the cremains be preserved as recognizable skeletal tissue and government law or agency, as well as price lists, authorizations, crematory rules provides a religious or cultural reason for the request, the crematory may consent and regulations and other documents related to the practice of cremation, shall in a signed writing to such a request. In that event, prior to pulverization of the be open and available for inspection and copying during regular business hours cremains, the crematory may set aside a single fragment which is recognizable as by the Division of Cemeteries or its authorized representatives, in the discharge skeletal tissue and which does not have any dimension greater than three inches. of their official duties. The remainder of the cremains shall be pulverized until no single fragment of the remainder is recognizable as skeletal tissue. The single fragment that is set aside PART 204 must be combined again with the remainder of the cremains immediately after CREMATION CERTIFICATE COURSE the remainder has been pulverized. The signed and witnessed writing from the Section 204.1 Purpose. person in control of disposition and the signed written consent of the crematory Paragraph (j) of section 1517 of the Not-for-Profit Corporation Law, as enacted by shall Be retained in the permanent file of the crematory. Chapter 579 of the Laws of 2006, empowers the Division of Cemeteries to certify an organization seeking to make application for approval to conduct a cremation 203.10 Container size. certification course of study. In furtherance of its statutory mandate, the Division After pulverization, the cremains shall be transferred to a sealable container or of Cemeteries has adopted these rules and regulations to establish the training containers which shall have inside dimensions of suitable size to contain the and course requirements for the maintenance and operation of crematories within entire cremains of the deceased being. the State, including but not limited to subjects for study, attendance, examinations and certificate of completion. 203.11 Identity label. The prescribed sealable container shall be accurately and legibly labeled with 204.2 General requirements. the identification of the human being whose cremains are contained therein, in (a) A crematory shall ensure that, on or after October 15, 2007, all employees compliance with the crematory’s approved written plan for identification of the operating crematory equipment have attended cremation classes and obtained deceased required by section 203.4(c) of this Part. the certificate required by this Part. No employee shall be allowed to operate any cremation equipment until he or she has met the requirements of this Part. Proof 203.12 Disposing of cremains. of such employee certification must be posted in the crematory and available The cremains, enclosed in the manner prescribed by sections 203.10 and 203.11 for inspection at any time. of this Part, shall be disposed of in strict accordance with the direction of the (b) No certificate or renewal certificate to operate a crematory shall be issued person in control of disposition of the remains as set forth in the cremation to any crematory employee on or after October 15, 2007 unless such employee authorization form, and in accordance with the provisions of section 4202(4) of completes a minimum of 8 hours of cremation certification classes and passes the Public Health Law. a written examination. (c) No offering of a course of study in the field of cremation operation for purposes 203.13 Crematory records. of compliance with this Part shall be acceptable for credit unless such course of (a) Every crematory shall maintain a cremation log which shall set forth for each study has been approved by the Division of Cemeteries. delivery of human remains received by the crematory: (1) the name of the de- (d) All new crematory employees whose function is to conduct the daily opera- ceased; (2) the place of death and the estimated combined weight of the remains tions of the cremation process must be certified within 1 year of employment or and the container; (3) the date and time the remains arrived at the crematory; any reclassification as a crematory operator. No employee shall be allowed to (4) the cremation number; (5) the name of the funeral director, undertaker or conduct the daily operations of the cremation process until they have completed registered resident delivering the human remains and the name and address the certification course, passed the written take home examination and possess of the funeral firm which the funeral director, undertaker or registered resident a certificate of completion. Any employee of a crematory required to be certified represents; (6) the date and time the remains were cremated; (7) if the remains under this Part and retained prior to October 15, 2007 shall be certified within 1 were cremated more than 48 hours from the time the crematory accepted delivery year of such date. Renewal of such certification shall be completed every five years from the date of certification.

2018 - 2019 MEMBERSHIP DIRECTORY 111 204.3 Approved entities. 204.8 Facilities. Cremation certification courses may be given by an organization approved by Each course shall be presented in such premises and in such facilities as shall be the Division of Cemeteries. No organization seeking approval as a cremation necessary to properly present the course. Such facilities shall be pre-approved certification course provider shall be affiliated or associated with, owned, oper- by the Division. ated or controlled by a funeral entity. 204.9 Examination requirement and record retention. 204.4 Request for approval of course of study. (a) All approved organizations shall retain the attendance records, the final ex- (a) Applications for approval to conduct a cremation certification course of study aminations and a list of crematory employees who successfully complete each satisfying the requirements of this Part shall be made at least 60 days before the certification course for a period of five years after completion of each course. All proposed course is to be conducted. The application shall be prescribed by the such documents shall during normal business hours be available for inspection Division to include the following: by authorized representatives of the Division of Cemeteries. (1) name and business address of the organization that will present the course; (b) All examinations required for certification shall be in the form of a written (2) if the organization is a partnership, the names and home addresses of all the take home examination and shall be returned to the educational provider within partners of the entity; two weeks after distribution. (3) if the organization is a corporation, the names and home addresses of persons who own five percent or more of the stock of the entity; 204.10 Change in approved course of study. (4) the name, business address, telephone number, resume and qualifications There shall be no change or alteration in any approved course of study of any of each educational provider who will be teaching and grading the course for subject or in any instruction staff or provider without prior written notice and the organization; approval by the Division of Cemeteries. (5) regional or geographic locations where classes will be conducted; (6) description of materials that will be distributed; 204.11 Auditing. (7) final examination to be presented for the certification course, including the A duly authorized representative of the Division of Cemeteries may audit any answer key; course offered, and may verify attendance and inspect the records of attendance (8) procedure for taking attendance; and of the course at any time during its presentation or thereafter. (9) an outline of the course content and the number of hours devoted to each subject. 204.12 Suspensions and denials of course approval. (b) Educational provider qualification. Each educational provider must be quali- Within 30 days after the receipt of the application for approval of an offering, fied as follows: the Division of Cemeteries shall inform the organization as to whether the offer- (1) Is eighteen years of age or over and of good moral character; ing has been approved, denied, or whether additional information is needed to (2) Holds an associates degree in mortuary science or holds a high school diploma determine the acceptability of the offering. The Division may deny, suspend, or or its equivalent and possesses over five years experience in crematory operation; revoke the approval of a certification course of an organization, if it is determined (3) Possesses instructional experience, academic achievement, and specialty that they are not in compliance with the law and rules, or if the offering does or technical experience in the field of cremation; not adequately reflect and present current cremation knowledge as a basis for (4) Is capable of administering and grading written examinations following the a level of cremation practice. crematory certification course. 204.13 Certificate of completion. 204.5 Subjects of study for crematory operator certification course. Evidence of successful completion of the course must be furnished to each cre- The certification course shall be divided into two subject matter areas. One matory employee in certificate form. The certificate must indicate the following: subject matter area will address the New York statutes and regulations. Such name of the cemetery corporation; Crematory Operator Certification Course; a statutes shall include all applicable sections of Article 15 of the Not-for-Profit statement that the employee, who shall be named, has satisfactorily completed a Corporation Law (N-PCL) relating to cremations with an emphasis on N-PCL course of study in the cremation subjects approved by the Division of Cemeteries §1517 and the New York State Public Health Law sections 3441, 4145, 4200, 4201, in accordance with the provisions of Chapter 579 of the Laws of 2006, and that 4202, 4210(a), 4216, and 4218. Such regulations shall include Part 203 of the New his or her attendance record was satisfactory and in conformity with the law, York Code, Rules and Regulations (NYCRR) and Part 219-4 of the New York State and that such course was completed on a stated date. The certificate must be Department of Environmental Conservation Air Quality Regulations. The approved signed by the approved organization and dated, and must have affixed thereto organization shall devote 20% of the total time allotted for the course to the New the official seal of the approved organization. Copies of such certification shall York statutes and regulations. The other subject matter area of the course shall be filed with the Division of Cemeteries at 41 State Street, Albany, New York. address the general and technical aspects of crematory operations. The subject matter area shall include but not be limited to the cremation process, cremation 204.14 Fees. equipment, operation of cremation chamber, cremation terminology, crematory Each approved organization shall establish the registration fee for the operator safety, and the identification of cremated human remains. The approved certification course offered. organization shall devote 80% of the total time allotted for the course to the general and technical aspects of crematory operations.

204.6 Computation of instruction time. The certification course for crematory employees shall be a 1 day course for a total of a minimum of 8 hours of instruction to be provided by the approved organization.

204.7 Attendance and examinations. (a) No applicant to receive certification as a crematory employee shall receive certification if he or she is absent from the class room for a period totaling more than 10% of the time during any instructional period. No crematory employee shall be absent from the class room except for a reasonable and unavoidable cause. (b) Any crematory employee who fails to attend the required scheduled class hours may, at the discretion of the approved organization, make up the missed subject matter during subsequent courses presented by an approved organization. (c) Final examinations may only be taken by a crematory employee who has satisfied the attendance requirement. (d) The final examination shall be a take home examination in which each employee must attain a score of 70% in order to obtain certification as a crematory operator. A failing grade on the final exam shall constitute failure of the course. All final exams are to be reviewed and graded by the approved organization and a copy of all tests with scores shall be provided to the Division of Cemeteries. (e) Individuals who complete a course of study offered outside of the State of New York, which course has not been approved by the Division, may file a request to the Division for review and evaluation. Evidence of satisfactory course completion must be submitted by the applicant.

112 New York State Association of Cemeteries 2018 - 2019 Cemetery Members (By Last Name)

Ackley, Venita M...... Pleasant Lawn Cemetery Association Charap, Joseph...... The Green-Wood Cemetery Aliberto, Joanne...... Ferncliff Cemetery Association Charles, Ruth...... Bloomingburg Rural Cemetery Allen, Carolyn M...... Old Chatham Union Cemetery Corporation Chawgo, Nancy...... Tully Cemetery Association Allen, Gary...... Waterville Cemetery Association Chichester, Lucille...... Stamford Cemetery Association Alling, Kristin T...... West Hill Cemetery Association Ciccone, Elaine...... Baron Hirsch Cemetery, Inc. Alpert, Lisa...... The Green-Wood Cemetery Clark, Evelyn K...... Holland Patent Cemetery Association Alton, Arthur K...... Grove Cemetery Association Colao, Carmen A...... Catholic Cemeteries-Dioceses of Buffalo, Inc. Andrews, Ken...... Clove Cemetery Association Colfs, Malcolm...... Ashland Cemetery Armstrong, Robert M...... Belle Isle Cemetery Collins, David...... Trenton Evergreen Cemetery Association Arnone, Luigi...... The Green-Wood Cemetery Comando, Christopher...... Catholic Cemeteries of the RC Diocese Ashley, Stephen...... Richmond Center Cemetery Assoc., Inc. of Rockville Centre Inc. Attea, Michael...... Catholic Cemeteries-Diocese of Buffalo, Inc. Compson, Richard...... Clinton Cemetery Association Augoustatos, Tom...... Mount Carmel Cemetery Association Coneys, Patricia...... Mexico Primitive Cemetery Association Inc. Austin, Michael J...... Elmlawn Cemetery & Crematory, Inc. Connolly, Peter...... Dale Cemetery/Town of Ossining Austin, Jr., Daniel C...... All Faiths Cemetery Cook, Nancy B...... Turin Cemetery Association Austin, Sr., Daniel C...... All Faiths Cemetery Coons, Douglas B...... Evergreen Cemetery, Inc. Baker, Michele...... Bloomingburg Rural Cemetery Cooper, Betty...... Sanfords Corners Cemetery Corp. Baker, George...... Webster Union Cemetery Corpin, Michael...... Peterboro Cemetery Association Baker, Melissa...... Webster Union Cemetery Cote, Addie...... Mount Ararat Cemetery Barlow, Mark...... Catholic Cemeteries of the RC Diocese Cote, Chris...... Mount Ararat Cemetery of Syracuse, Inc. Crounse, David...... Greenbush Cemetery Barna, Eric...... The Green-Wood Cemetery Crowley, David...... Rawson Cemetery, Inc. Barnes, Richard...... Bethlehem Cemetery Cuccia, Paul J...... Catholic Cemeteries of the RC Diocese Barnett, Larry...... Mount Pleasant Cemetery of Rockville Centre Inc. Barse, Denise...... Sunny Side Cemetery Association Cuccurullo, Jane...... The Green-Wood Cemetery Bascom, Arlene...... The Green-Wood Cemetery Cullen, Stacey...... Cypress Hills Cemetery Beagle, Gerald...... Fairchild Cemetery Association, Inc. Cuomo, Janet...... Ocean View Cemetery Berlandi, Katheryn A...... Quaker Hill Burial Ground Association, Inc. Curtiss, Jackie...... Rockland Cemetery Berryann, Brian C...... Poughkeepsie Rural Cemetery Darlin, Daughan...... Evergreen Hill Cemetery Bertsch, Earl...... Evergreen Cemetery Association Davis, Kathleen...... Calvary Cemetery Bertsch, Joy...... Evergreen Cemetery Association Day, Chester S...... The Kensico Cemetery Bertuzzi, Louis...... The Trustees of St. Patrick’s Cathedral Dean, James...... Rockland Cemetery Bibik, Ellyn...... Rome Cemetery DeLuise, Louis...... Oak Hill Cemetery Billings, Sandra M...... Elmwood Cemetery of West Sand Lake Denman, Kathy L...... Grahamsville Rural Cemetery Biolsi, Anthony...... Montefiore Cemetery Corporation DeSilva, William...... Locust Hill Cemetery, Inc. Biskup, Lori...... Albany Diocesan Cemeteries Desmond, Anthony...... Cypress Hills Cemetery Borja, Griselda...... The Trustees of St. Patrick’s Cathedral Dispenza, Joseph P...... Forest Lawn Cemetery Bose, Julie...... The Evergreens Cemetery DiTroia, Joseph P...... U.S. Columbarium Co./Fresh Pond Crematory Boyd, Kevin M...... Ferncliff Cemetery Association DiTroia, Tina...... U.S. Columbarium Co./Fresh Pond Crematory Brosnan, James...... Catholic Cemeteries of the RC Diocese DoBell, Richard...... Oak Grove Cemetery Association of Rockville Centre Inc. Dolly, Beverly A...... Sherburne West Hill Cemetery Association Brown, Maryalice...... Otego Evergreen Cemetery Doran, Theresa M...... The Kensico Cemetery Burns, Mark...... LaGrange Rural Cemetery Douglass, Ava...... VanVechten Cemetery Association Burroughs, Linda...... Seamanville Cemetery Dovorsetz, Andy...... Frumah Packard Cemetery Buszta, John W...... Albany Rural Cemetery Dulak, Kevin...... The Trustees of St. Patrick’s Cathedral Hughes, Robert C...... Huntington Rural Cemetery Association Dupre, Edward...... Catholic Cemeteries - Diocese of Brooklyn Camarra, Elizabeth...... Johnstown Cemetery Association Durkacs, Sara...... The Green-Wood Cemetery Carroll, Andrew...... Memory Gardens, Inc. Dusenbery, Walter...... Fly Creek Valley Cemetery Assoc. Castiello, Domenick...... Mount Hope Cemetery Association Elliott, Peggy...... Elma Cemetery Association Chapman, Michael...... Cato Union Hill Cemetery Emerson, Linda...... Indian Mound Cemetery Association

2018 - 2019 MEMBERSHIP DIRECTORY 113 Enders, Frank R...... Catholic Cemeteries-Diocese of Buffalo, Inc. Heburn, Diane L...... Floyd Cemetery Association Engman, Herbert...... Greensprings Natural Cemetery Association, Inc. Helly, John...... Flushing Cemetery Association Ermides, Harry...... Graceland Cemetery Herbold, Tom...... Mount Pleasant Cemetery Esposito, Anthony S...... Albany Rural Cemetery Hernandez, Mikel...... St. Michaels Cemetery Farrell, Mark F...... Oakwood Cemetery, Inc. Herzog, Arlene...... New Scotland Cemetery Association Favaro, Lloyd T...... Cadyville Protestant Cemetery Association Hinman, Mark...... Rome Cemetery Fay, Joseph...... Wiltwyck Rural Cemetery Hockey, Amy...... Kirkville Cemetery Association Feld, Bruce...... Mount Pleasant Cemetery Hogencamp, Ellen...... White Sulphur Springs Cemetery Corporation Ferguson, Hugh F...... Oakland Cemetery Association Horn, Ed...... St. Michaels Cemetery Fisher, Larry C...... Lake View Cemetery Horton, Gene...... Secretary, Blue Point Cemetery Association Fisher, II, Marvin L...... Evergreen Cemetery Association Howryletz, Tom...... Mount Ararat Cemetery Fleissner, Joshua...... Forest Lawn Cemetery Hudak, Amy M...... Garbuttsville Cemetery Association Fox, Steven...... Talcottville Cemetery Hughes, David...... Riverside Cemetery Association Fraser, Rev. John...... The Trustees of St. Patrick’s Cathedral Hulbert, Michele...... Evergreen Memorial Park Association Inc. Gagas, Chris...... Riverside Cemetery of Oswego Inc. Hunt, Donald...... Butternut Valley Cemetery Association Galante, James...... Nassau Cemetery Association Ilasi, Robert J...... Salem Field & Beth-El Cemeteries Galeazzo, Anthony...... Hillside Cemetery Association Ingrassia, Jr., Louis...... Bloomingburg Rural Cemetery Gambino, Rita...... St. Michaels Cemetery Itzkowitz, Pamela...... Baron Hirsch Cemetery, Inc. Garland, James...... The Woodlawn Cemetery Iverson, Colleen...... New York City Marble Cemetery Garro, John...... The Trustees of St. Patrick’s Cathedral Ivler, Jay L...... Mount Lebanon Cemetery Gassler, Roland...... Elbridge Rural Cemetery Association Ivler, Jordan...... Mount Lebanon Cemetery Genco Jr., Samuel R...... Lake View Cemetery Association Ivler, Matthew...... Mount Lebanon Cemetery Gerdus, Bobbie...... Vestal Hills Memorial Park Jacobs, Karen C...... Morrisville Rural Gesslein, George...... North Lansing Rural Cemetery Jacobson, David...... Acacia Cemetery Gibson, David...... Fairview Cemetery Association of Canton Jacobson, David...... Linden Hill Jewish Cemetery Gifford, Howard...... East Pittstown Cemetery Association Jacobson, David...... Machpelah Cemetery Association, Inc. Gifford, Peter...... Highland Rural Cemetery Jacobson, David...... Mokom Shalom Cemetery Association Giglio, Daniel J...... Mount Olivet Cemetery Jacobson, David...... Mount Hope - Brooklyn Gildemeyer, Mark...... Woodlawn Cemetery Jacobson, David...... Mount Hope Cemetery Association Gill, Telmo...... Cypress Hills Cemetery of Kings County Gilmore, Janis...... Wading River Cemetery Association Johannessen, Thor J...... Oakwood Cemetery, Inc. Ginsberg, Adam...... Cedar Grove Cemetery Association Johnson, Robert C...... Bellona Cemetery Association Giulietti, Joseph...... The Trustees of St. Patrick’s Cathedral Johnson, Audrey...... Pittsford Cemetery Association Glavin, Daniel B...... Oakwood Cemeteries Inc. Jones, David E...... Deer River Swinburne Cemetery Association Glavin, Daniel B...... Onondaga Valley Cemetery Jones, Brian H...... Pleasant Mound Cemetery Association Gmelin, James...... Oakwood Cemetery, Inc. Joy, Rosemary H...... St. Anthony’s Cemetery Association Inc. Gosnell, June...... Milan Union Cemetery Joyce, Theresa M...... Metropolitan Cemetery Association Gotebiowski, John W...... Athens Rural Cemetery Association Joyce, Theresa M...... Mount Hope Cemetery Association Graham, Audrey...... Hope Cemetery Association Keane, Rev. Msgr. Dennis P...... The Trustees of Groblewski, Brian...... Pinelawn Memorial Park St. Patrick’s Cathedral Guerriero, Robert...... Rockville Cemetery, Inc. Kelley, Edward...... Briggs Cemetery Association d/b/a Springfield Cemetery Kennedy, William...... Calvary Cemetery Haddigan III, William...... Catholic Cemeteries of the RC Diocese Kenny, Sandra...... St. John Street Cemetery Association of Rockville Centre Inc. Kensing Jr., Howard G...... Oakwood Cemetery Inc. Hafensteiner, Sarah...... Bethlehem Rural Cemetery Association Kerlin, Christina...... Colden Cemetery Association Hait, Theresa H...... West Jefferson Cemetery Association Kiefer, Dean...... Lakeside Cemetery Association Halbert, Roberta J...... Butternuts Cemetery Association Kinsella, Sheri...... Evergreen Hill Cemetery Hanley, Scott...... The Trustees of St. Patrick’s Cathedral Kleparek, Karen...... Pioneer Cemetery Association Harders, Wayne...... White Plains Rural Cemetery Klug, E. Eric...... President, Blue Point Cemetery Association Hastings, Warren...... Oakland Rural Cemetery Klump, Jane H...... Van Hornesville Cemetery Association Hayes, Mary Lu...... Fairview Cemetery of Staten Island, Inc. Knight, Donna...... Catholic Cemeteries of the RC Diocese Hazzard, Karen...... Maple Avenue Cemetery Association of Rockville Centre Inc. Knopp, Douglas M...... Liberty Park Cemetery Association

114 New York State Association of Cemeteries Krasnow, Irwin...... Maimonides Cemetery Nayman, Lynne...... Cortlandt Cemetery Association Kubrick, Leslie...... Beth Moses Cemetery Corporation Neuman, Jan A...... Mount Lebanon Cemetery Kubrick, Leslie...... Wellwood Cemetery Association Newvine, Carol...... Hannibal Cemetery Association Kuckel, George...... Clinton Cemetery Association Nicodemo, Elaine...... Catholic Cemeteries - Diocese of Brooklyn Labella, Katie...... St. Michaels Cemetery Nicodemo, Anthony...... Catholic Cemeteries - Diocese of Brooklyn LaBoccetta, Gema...... The Green-Wood Cemetery Nicolaysen, Erik...... Fair Ridge Cemetery Lancaster, Dolly J...... Union Cemetery Association of Carmel Nicosia, Peter...... Catholic Cemeteries-Diocese of Buffalo, Inc. Lanci, Celeste...... Catholic Cemeteries - Diocese of Brooklyn Nollan III, John J...... Beth Moses Cemetery Corporation Lane, William...... Greenwood Union Cemetery Nollan III, John J...... Wellwood Cemetery Association Lauber, Charles L...... Linden Hill United Methodist Cemetery Nugent, William...... North Ridge Burial Association, Inc. Laveman, Robin...... Maimonides Cemetery Nunez, Henry...... The Evergreens Cemetery Leadley, Samuel...... Stafford Rural Cemetery Association O’Brien, Michael...... Hope Cemetery Association Locke, Justin D...... Pinelawn Memorial Park O’Connell, Merrilyn R...... Lakewood Cemetery Association Locke, Alexandra...... Pinelawn Memorial Park Odell, Patricia L...... Oneonta Plains Cemetery Lodor, Dianne...... Eaton Village Cemetery Olson, Donald R...... Maine Cemetery Corporation Logan, James...... Sleepy Hollow Cemetery O’Malley, Kevin...... Rockland Cemetery Lomison, Robert...... Acacia Park Cemetery Omohundro, John...... Bayside Cemetery Association Loring, Barbara R...... Baron Hirsch Cemetery, Inc. Oram, Ray M...... Point Rock Cemetery Association Lovelass, J. Lester...... Vestal Park & Cemetery Association, Inc. Orlando, Charles...... White Haven Memorial Parks, Inc. Mackey, M. Margaret...... Elmwood Hill Cemetery Ostrander, Dean F...... Blooming Grove Rural Cemetery Association Macmillan, Maureen S...... Amityville Cemetery Association Packer, Thurston G...... Sherburne Quarter Maddalone, Lisa...... Ocean View Cemetery Cemetery Association, Inc. Maddalone, Paul...... Ocean View Cemetery Paddock, Raymond...... Fairchild Cemetery Association, Inc. Maddock, Frank C...... Lancaster Rural Cemetery Association Parker, Katherine E...... Dewittville Cemetery, Inc. Maddon, Michael J...... Pine Ridge Cemetery, Inc. Patrick, Suzanne...... Sidney Center Cemetery Association Maggs, Thomas O...... Troy Cemetery Association, Inc. Pawlik-Ganelli, Caroline...... Maimonides Cemetery Malary, Wayne...... Bethlehem Rural Cemetery Association Peck, John...... Sunnyside Cemetery Association Manero, Anthony...... Cypress Hills Cemetery Pedraita, Debra...... Brookville Cemetery Association Mangual, Frank...... St. Raymonds Cemetery Phillips, Ina F...... Hartwick Cemetery Association, Inc. Manwaring, Edgar J...... Riverside Cemetery of Oswego Inc. Pickford, Al...... Deacon, Catholic Cemeteries of the RC Diocese Massaro, Lawrence...... The Kensico Cemetery of Rockville Centre Inc. Maurer, Hugh J...... Fishkill Rural Cemetery Pierce, Gabrielle...... Croton Union Cemetery May, Nancy...... Abbott’s Corners Cemetery Association Planell, Raymond M...... The Kensico Cemetery Mazzarelli, Gina...... Montefiore Cemetery Corporation Prendergast, Michael...... Elmwier Cemetery Association, Inc McAvinney, Judie Lynn...... White Haven Memorial Parks, Inc. d/b/a Mount Zion Cemetery McDade, Sarah...... Rome Cemetery Presson, Art...... The Green-Wood Cemetery McGarry, Luke...... Albany Diocesan Cemeteries Prunty, Daniel G...... Cedar Grove Cemetery Association, Inc. McLeod, David...... Oak Hill Cemetery Radliff, Joan...... Richmondville Rural Cemetery Association, Inc. Medici, Thomas...... Cypress Hills Cemetery Raeder, Edward E...... Fairview Cemetery Association, Inc. Miller, Eric J...... Pine Plains Cemetery Association, Inc. Rash-Flynn, Philip...... Maple Grove Cemetery Association Miller, Jeff...... St. Michaels Cemetery Rasmussen, Ronald...... Glen Cove Cemetery Moon, Norman C...... East Randolph Cemetery Corp. Rathbone, Sherlee...... Fly Creek Valley Cemetery Assoc. Mordente, Anthony R...... All Faiths Cemetery Reed, Steve...... Hamden Cemetery Association Morelli, Frank...... The Green-Wood Cemetery Reed, Jeffrey M...... Mount Calvary Cemetery, Inc. Morisette, Helen...... Hillside Cemetery Association of Champion Reid, Rev. Msgr. Michael J...... Catholic Cemeteries Morley, Stephanie...... Hillington Crematory, Inc. - Diocese of Brooklyn Morley, Stephen L...... Pine Grove Cemetery Association Reusch, Loralee...... Pinelawn Memorial Park Moylan, Richard...... The Green-Wood Cemetery Reynolds, Catherine...... Clinton Cemetery Association Murphy, Matthew...... Jerusalem Cemetery Association Inc. Richard, Cynthia...... Prospect Cemetery Association, Inc. Mussen, Chip...... Catholic Cemeteries-Diocese of Buffalo, Inc. Richardson, Vernon J...... Maple Grove Cemetery Association Nagle, Andrew E...... The Trustees of St. Patrick’s Cathedral Rilley, Bill...... St. Raymonds Cemetery Namias, Renate...... Mount Carmel Cemetery Association Rinker, Donna...... Hawleyton Cemetery Association Robinson, John...... Riverside Cemetery Association

2018 - 2019 MEMBERSHIP DIRECTORY 115 Rock, Arnold...... Maple Grove Cemetery Association Tomback, Sharon...... The Middle Patent Rural Cemetery Association Rodriguez, Daniel...... The Green-Wood Cemetery Tompkins-Cornett, Debra...... Prospect Hill Cemetery Association, Inc. Rogers, Thomas C...... Hebron Cemetery Association Toombs, Frances...... Laurens Village Cemetery Romagnola, Nathan J...... White Haven Memorial Parks, Inc. Touchette, Rick...... Albany Diocesan Cemeteries Rose, Mitch...... The Woodlawn Cemetery True, Jeffrey...... Pleasant Grove Cemetery Rosen, Warren...... Elmont Cemetery, Inc. Tucker, Linda L...... Evergreen Hill Cemetery Association Ross, Christopher...... Oakwood Cemetery, Inc. Tuohy, Christopher...... Catholic Cemeteries - Diocese of Brooklyn Rudd, Robin M...... Boylston-Sandy Creek Cemetery Vail, Cathy...... Holy Sepulchre Cemetery and Ascension Garden Russo, Anthony...... Cypress Hills Cemetery Valente, Nanci...... The Trustees of St. Patrick’s Cathedral Russo, Patrick...... Cypress Hills Cemetery Van Yahres, Randall...... Catholic Cemeteries - Diocese of Brooklyn Ryan, Peter J...... Catholic Cemeteries of the RC Diocese Vanacore, Michael A...... The Cedar Hill Cemetery Association of Rockville Centre Inc. VanCott, Craig...... Evergreen Hill Cemetery Rybicki, Kathleen...... Briggs Cemetery Association Virtuoso, Nicholas...... Linden Hill United Methodist Cemetery Rylance, David...... Wiltwyck Rural Cemetery Vittum, Allan...... White Haven Memorial Parks, Inc. Scerri, Steve...... Mount Pleasant Cemetery Association Vittum, Andrea...... White Haven Memorial Parks, Inc. Schindelheim, JoAnne...... Oak Hill Cemetery Association Vollmuth, George H...... North Chatham Cemetery Association, Inc. Schmitt, Richard...... Oakwood Cemetery, Inc. Vossler, Bernard...... St. Bonaventure Cemetery, Inc. Schwalm, Craig S...... Acacia Park Cemetery Wagenbaugh, Duane...... Albany Diocesan Cemeteries Seigle, John...... Tioga Cemetery Association Walker, Agatha...... Wildwood Cemetery Shafer, Georgia R...... Charlotteville Cemetery Association Wanamaker, John W...... Hauppauge Rural Cemetery Association, Inc. Shipper, Aaron...... Beverly Hills Cemetery, Corp. Wasnick, Lou...... Forest Lawn Cemetery Sloane, Steven G...... Woodlawn Cemetery Waterman, F. Gerard...... Forest Hill Cemetery Smith, Raymond...... Dolgeville Cemetery Association, Inc. Webber, Richard...... The Kensico Cemetery Smith, Judie DV ...... Lew Beach Cemetery Corp. Weller, Morris A...... Barnes Settlement Cemetery Smith, Rita K...... Maple Hill Cemetery Association, Inc. Welz, George...... Brookside Cemetery Association Sneddon, Richard...... The Green-Wood Cemetery Werner, Dennis...... St. Michaels Cemetery Snyder, Timothy...... Cobleskill Rural Cemetery Association Wetzel, Laura...... Washington Hollow Cemetery Association Snyder, Sylvia...... Cobleskill Rural Cemetery Association Wharmby, Laura K...... Village of Fairport Spall, Dianne...... The Trustees of St. Patrick’s Cathedral Wheeler, Kim M...... Woodlawn Cemetery Association, Inc. Spear, James A...... Machpelah Cemetery Association White, James...... Clinton Cemetery Association Stegen, Susan...... New Paltz Rural Cemetery Wickremesinghe, Neela...... The Green-Wood Cemetery Stempa, Mark...... Elmwier Cemetery Association, Inc. Wiese, Dennis...... Raymond Hill Cemetery d/b/a Mount Zion Cemetery Wilber, Kenneth H...... Union Cemetery of Ghent Stempa, Matthew...... Mount Carmel Cemetery Association Wiley, Norman...... Castleton Cemetery Association Stiegler, Delores A...... Memorial Park Cemetery Association, Inc. Wiley, Sharon D...... Riverside Cemetery Association Stockmaster, Gary...... Maplewood Cemetery Association Williams, Yvonne...... Lakeview Cemetery Association of Interlaken Stone, Douglas...... Canandaigua Cemetery Association Wirene, Bill...... Clinton Cemetery Association Story, Rose...... Fairview Cemetery Association Wood, Jim...... Oakwood Cemetery, Inc. Sullivan, Msgr. James P...... Calvary Cemetery Wood, Charles W...... Union Cemetery of Ghent Sullivan, JoAnne P...... Cemetery of the Highlands, Inc. Woodhouse, Sylvia M...... West Lowville Rural Cemetery Association Sullivan, Lynn...... Holy Sepulchre Cemetery and Ascension Garden Worden, Lisa C...... Fairview Cemetery Association Sutton, Timothy...... Catholic Cemeteries-Diocese of Buffalo, Inc. Wright, Gerald T...... Old Stone Fort Cemetery Association Swenson, Robert...... Fairview Cemetery Zicari, Jason...... Mount Albion Cemetery Szybillo, William...... Beth Moses Cemetery Corporation Zielinski, Andreas...... Catholic Cemeteries of the RC Diocese Szybillo, William...... Wellwood Cemetery Association of Rockville Centre Inc. Szyjka, David J...... St. Stanislaus Cemetery Zuber, Clayton...... Mendon Cemetery Tanner, Charles...... Breslau Cemetery Tassi, Philip J...... Ferncliff Cemetery Association Teibel, Ann...... Nassau Cemetery Association Thompson Dixon, Bonnie...... Maple Grove Cemetery Association Tinker, Robert...... Village of Middleburgh Cemetery Tolosky, Craig...... East Line Union Tomasik, JoAnn...... Townsend Cemetery Association

116 New York State Association of Cemeteries 2018 - 2019 Supplier Members (By Last Name)

Ambrose, Paul M...... New York State Cemetery Board Kinnel, Gene...... McCleskey Mausoleums Department of Health Leone, Julian...... Goldman Sachs & Co. Anderson, Christopher...... Association of Towns Levine, Martin E...... 4 Thought Financial Group of the State of New York Machinski, Stephen...... PKF O’Connor Davies, LLP Baker, Robert...... Matthews International Mangiaracina, Charles...... PKF O’Connor Davies, LLP Bates, Mark...... Norwalk Vault Company/Kryprotek Marasco, Doak...... The Davey Tree Expert Company Briand, Elise...... Carrier Mausoleums Construction, Inc. Marshall, Steven G...... Arthur J. Gallagher Buchholz, Alexander...... PKF O’Connor Davies, LLP Mayer, Jordan...... J.P. Morgan Securities Butkiewicz, Chester...... Assistant Director McCartan, Bill...... Fenimore Asset Management, Inc. NYS Department of State Division of Cemeteries Merendino, Gino...... Merendino Cemetery Care Campanelli, Giovanna...... Photo Porcelain Dominic Inc. Milillo, Esq., Antonio...... NYS Department of State Carter, Cedric...... TD Bank Division of Cemeteries Office of General Counsel Cheransky, Paul...... Silvercrest Asset Management Group LLC Minozzi, Anthony...... Travis Monuments, Inc. Clyne, Elizabeth K...... Featherstonhaugh, Wiley & Clyne, LLP Muhlstock, Andrew...... Schulman Lobel LLP Craig, Cynthia...... NYS Department of State (Recently Retired) Mullen, Kerry...... Mullen Construction Co., Inc. Creter, Rich...... Creter Vault Corporation Munday, Kenneth...... Stone Orchard Software Inc. Davies, Jim...... Aeon Manufacturing Company, Inc. Neal, Craig...... Norwalk Vault Company/Kryprotek DeBeltrand, Robert...... McCleskey Mausoleums Neu, Michael...... Coldspring Demetri, Kimberly...... Aflac Newman, William...... Withumsmith + Brown PC DeWilde, Randy...... Holland Supply, Inc. Polishook, Lewis A...... Director, NYS Department of State Duprey, Charles D...... Naturcycle, LLC Division of Cemeteries Field, Anne...... Axiom Business Systems Porman, Tom...... Coldspring Fleming, David F...... Featherstonhaugh, Wiley & Clyne, LLP Putnam, Anne...... Fenimore Asset Management, Inc. Flood, Robert...... Staten Island Monuments, Inc. Regan, Brennan...... Regan Agency Inc. Folks, James...... Folks Insurance Group Regan, Kevin...... Regan Agency Inc. Freiman, Richard...... Richard Freiman & Associates, PLLC Robertson, Bill...... Creter Vault Corporation Gagas, Adam C...... Disciplined Capital Management, LLC Rybowski, Ronen...... Behar Mapping LLC Gagner, Edith...... Norwalk Vault Company/Kryprotek Sherrin, Neil...... PlotBox Gaspo, James...... TD Bank Sprague, Karin...... Karin Sprague Stone Carvers Inc. Gehrke, Chris...... Cooperative Funeral Fund Stilan, Jonathan D...... The LA Group Gibb, Daniel...... Carrier Mausoleums Construction, Inc. Stirling, Scott...... Metro Environmental Services, LLC. Hardy, Jeffrey...... KMI Columbaria/Hardy Doric, Inc. Tunstall, Denise...... Regan Agency Inc. Healy, Philip J...... PKF O’Connor Davies, LLP Tyree, Stephen...... Metro Environmental Services, LLC. Hentges, Tim...... The Tribute Companies Utley, Kyle...... Granite Telecommunications, LLC Hill, Darrell W...... EternityGardens.com Valentin, Raul...... Norwalk Vault Company/Kryprotek Hood, Sherry...... Pontem Software Walters, Steven...... PKF O’Connor Davies, LLP Imperatore, Luke...... The Mason Companies Ward, David G...... Grever & Ward, Inc. Irwin, Stuart...... Biondan North America Inc. Winsett, Don...... The Davey Tree Expert Company Kelly, Thomas...... PKF O’Connor Davies, LLP Yearsley, Jordan...... Ensure-A-Seal Keyes, Eric J...... Grever & Ward, Inc.

2018 - 2019 MEMBERSHIP DIRECTORY 117 118 New York State Association of Cemeteries About Us

The New York State Association of Cemeteries is a not-for-profit organization dedicated to the furtherance of effective cemetery management and operation for better community service. NYSAC consists of approximately 450 cemetery and crematory members throughout New York State, as well as approximately 70 supplier members throughout the United States and Canada. All of these organizations work together to provide professional services to the communities they serve.

NYSAC proposes and sponsors legislation beneficial to New York State consumers and cemeteries. In addition, NYSAC organizes and manages statewide and regional events throughout the year to facilitate education, networking, and community involvement.

The goals of NYSAC are to promote the advancement of practical knowledge in the operation and maintenance of cemeteries, to create and maintain high ethical standards in the conduct of cemetery administration, and to secure the advantages to be obtained by mutual cooperation.

2018 - 2019 MEMBERSHIP DIRECTORY 119 UPCOMING EVENTS

42nd Annual NYSAC Public Affairs Seminar Monday, May 6 – Tuesday, May 7, 2019 The Desmond Hotel & Conference Center 660 Albany Shaker Road, Albany, New York 12211

2019 NYSAC Buffalo Regional Conference Date TBA Mount Calvary Cemetery 800 Pine Ridge Heritage Boulevard, Cheektowaga, New York 14225

2019 NYSAC Syracuse Regional Conference Date TBA Woodlawn Cemetery 800 Grant Boulevard, Syracuse, New York 13203

91st Annual NYSAC Fall Conference Saturday, September 14 – Tuesday, September 17, 2019 The Hotel Thayer 674 Thayer Road, West Point, New York, 10996

120 New York State Association of Cemeteries