N.Y. General Municipal Law § 148: Burial of members of the armed forces of the United States and their families; headstones

§ 148. Burial of members of the armed forces of the United States and

their families; headstones. 1. Burial. (a) The board of supervisors in

each of the counties, or the board of estimate in the city of New York,

shall designate some proper person, association or commission, other

than that designated for the care of burial of public charges or

criminals, who shall cause to be interred the body of any member of the

uniformed services of the United States who (i) was honorably discharged

from such service or (ii) had a qualifying condition, as defined in

section one of the veterans' services law, and received a discharge

other than bad conduct or dishonorable from such service, or (iii) was a

discharged LGBT veteran, as defined in section one of the veterans'

services law, and received a discharge other than bad conduct or

dishonorable from such service, or the body of any minor child or either

parent, or the spouse or unremarried surviving spouse of any such member

of the uniformed services of the United States, if such person shall

hereafter die in a county or in the city of New York without leaving

sufficient means to defray his or her funeral expenses.

(b) Notwithstanding any other provision of this section, such counties

or city, as the case may be, shall receive reimbursement for such

expense subject to the reimbursement limitations provided for in

subdivision five of section one hundred forty-one of the social services

law, provided that such expense is otherwise eligible for state

reimbursement pursuant to the provisions of such section.

(c) If the deceased has relatives who desire to conduct the burial,

but are unable to pay the charge therefor, such sum shall be paid by the

county treasurer or other fiscal officer, to the person, association or

commission so conducting such burial, upon due proof of the claim, made

to such person, association or commission of the death or burial of such

person, and audit thereof.

(d) Such interment shall not be made in a cemetery or cemetery plot

used exclusively for the burial of needy persons deceased, and the board

of supervisors of each county is hereby authorized and empowered to

purchase and acquire lands, or to appropriate money for the purchase and

acquisition of lands, for a cemetery or cemetery plot for the burial of

any such persons and also to provide for the care, maintenance or

improvement of any cemetery or plot where such persons are buried or may

hereafter be buried.

1-a. (a) Notwithstanding any other provision of this section, in the

case of a veteran, as defined in section one of the veterans' services

law, or who has a qualifying condition as defined in section one of the

veterans' services law and has received a discharge other than bad

conduct or dishonorable, or is a discharged LGBT veteran as defined in

section one of the veterans' services law and has received a discharge

other than bad conduct or dishonorable, who died in a county or the city

of New York leaving no funds or insurance sufficient to pay funeral and

burial expenses of such veteran and such veteran has no next of kin or

person of record previously designated to control his or her final

disposition pursuant to section four thousand two hundred one of the

public health law, such county or the city of New York shall request a

congressionally chartered veterans' organization within the county or

the city of New York where the decedent resided at the time of death, to

engage the services of a funeral firm to conduct the funeral and burial

services.

(b) Such organization shall incur the costs associated with such

services, which shall include but not be limited to, the purchase of a

suitable container for burial, the funeral director's prices for

merchandise and services furnished, cost of a grave site and a military

funeral service at the cemetery to which such body shall be interred.

(c) The county or the city of New York shall endeavor to make such

requests to a diversity of congressionally chartered veterans'

organizations within their jurisdiction, in an effort to share the costs

described in paragraph (b) of this subdivision in a fair and equitable

manner.

(d) The state shall reimburse such congressionally chartered veterans'

organization for such funeral and burial service expenses for veterans,

except those expenses previously reimbursed pursuant to section one

hundred forty-one of the social services law or any other law or those

expenses reimbursable or payable by the federal government; provided

however, that the total reimbursement pursuant to this subdivision shall

not exceed two thousand dollars per burial. With respect to any state

fiscal year, the commissioner of veterans' services shall provide a

percentage increase in the maximum amount of funeral and burial service

expenses payable under this paragraph, equal to the percentage by which

(i) the consumer price index (all items, United States city average) for

the twelve-month period ending on the March thirty-first preceding the

beginning of the state fiscal year for which the increase is made,

exceeds (ii) the consumer price index for the twelve-month period

preceding the twelve-month period described in subparagraph (i) of this

paragraph. Such percentage increase shall be rounded up to the next

highest one-tenth of one percent and shall not be less than one percent

nor more than four percent. Commencing in the year two thousand

twenty-six, the commissioner of veterans' services, not later than

February first of each year, shall publish the amount of the total

reimbursement, as adjusted, payable under this section.

(e) A congressionally chartered veterans' organization determining in

good faith that it cannot financially bear the costs of the requested

funeral and burial services as described in paragraph (b) of this

subdivision, and declaring in good faith to the requesting county or the

city of New York that the organization is unable to pay for these

expenses, shall not be required by the county or the city of New York to

initially fund these requested services.

2. Headstones. (a) The grave of any such person whose body has been

heretofore or shall hereafter be so interred, or who shall have been

heretofore buried in any of the counties of this state, but whose grave

is not marked by a suitable headstone, if such person has died or shall

die without leaving means to defray the expense of such headstone, or

whose grave shall have remained unmarked for five years by a suitable

headstone, shall be marked by a headstone bearing the name of the

deceased, the war in which he served, and, if possible, the organization

to which he belonged or in which he served.

(b) The headstone at the grave of the spouse or surviving spouse of

such member of the armed forces of the United States shall contain the

name of the deceased, the war in which his or her spouse served and, if

possible, the organization to which he or she belonged or in which he or

she served.

(c) Such headstone shall be of such design and material as shall be

approved by the board of supervisors.

(d) Where a headstone or the foundation thereof as herein provided,

shall have become damaged by accident or the elements, it may be

repaired, provided the expense is less than the cost of a new headstone.

(e) The board of supervisors of the county of which such deceased

person was a resident at the time of his or her death is hereby

authorized and directed to audit the account and pay the expenses of

such burial and headstone, and a reasonable sum for the services and

necessary expenses of the person or commission so designated. In case

such person shall be at the time of his or her death an incarcerated

individual of any state institution, including state hospitals and

soldiers' homes, or any institution, supported by the state and

supported by public expense therein, the expense of such burial and

headstone shall be a charge upon the county of his or her legal

residence.

(f) Where the providing of a headstone is authorized in any case

pursuant to this section, and in lieu of making such provision as

hereinbefore set forth, the board responsible for payment of the cost

thereof may make application for a headstone in such case to any

officer, board, body or agency of the United States required by or

pursuant to the laws thereof to furnish a headstone without charge to

mark the grave of the deceased person in such case and, in the event

such headstone is accordingly furnished, may audit the account and pay

the expense incident to the obtaining and for the erection thereof,

including any necessary transportation charges, in an amount not in

excess of the maximum sum authorized to be expended for a headstone as

provided in paragraph (c) of this subdivision.

3. Reports. It shall be the duty of the person or commission in this

section provided, prior to the annual meeting of the board of

supervisors to make an annual report to such board of supervisors of all

the applications since the last annual report for burial and the

erection of tombstones as provided herein, together with the amounts

allowed. All applications herein referred to shall accompany said annual

report and be placed and kept on file with the board of supervisors.