N.Y. Not-for-Profit Corporation Law § 1506-c: Abandoned cemetery maintenance by cemetery corporations

§ 1506-c. Abandoned cemetery maintenance by cemetery corporations.

(a) Upon application and approval by the cemetery board, a cemetery

corporation may assume management and maintenance of an abandoned

cemetery. For the purposes of this section, abandoned cemetery means a

cemetery which was organized pursuant to this chapter or existing by

virtue of the membership corporation law, for which there no longer

exists any corporate board or body to maintain it, and for which there

is no sufficient trust fund or endowment to provide ordinary and

necessary care and maintenance. Provided, however, that in no event

shall the cemetery board approve the assumption of the management and

maintenance of an abandoned cemetery under this section if the abandoned

cemetery was affiliated with any religious denomination or tradition or

if the majority of the persons whose bodies were interred in such

cemetery were affiliated with any religious denomination or tradition

unless the cemetery assuming the management and maintenance of such

abandoned cemetery follows the customs and practices of the same

religious denomination or tradition.

(b) A cemetery corporation assuming management and maintenance of an

abandoned cemetery may make application for funds pursuant to paragraph

(h) of section fifteen hundred seven of this article and section

ninety-seven-r of the state finance law for maintenance of abandoned

cemeteries. Within sixty days of submission of a completed application,

the cemetery board shall approve or deny such application.

(c) Monies disbursed under such assumption shall be used exclusively

for the purpose of the management and maintenance of an abandoned

cemetery as provided in subparagraph three of paragraph (h) of section

fifteen hundred seven of this article.

(d) Any residual funds disbursed to a cemetery corporation after the

maintenance of an abandoned cemetery has been performed must be returned

to the cemetery board for redeposit into the state cemetery vandalism

restoration, monument repair or removal and administration fund

established by section ninety-seven-r of the state finance law.

(e) Within ninety days of its receipt of disbursements, the cemetery

corporation shall make a report to the cemetery board setting forth

details of the maintenance and clean-up undertaken and the amount of

funds, if any, to be redeposited into the fund. If the maintenance and

clean-up have not been completed, or necessary equipment has not been

purchased, the reasons therefor shall be set forth, and the anticipated

date for a subsequent, final report shall be disclosed.