N.Y. Not-for-Profit Corporation Law § 1508: Reports by cemeteries

§ 1508. Reports by cemeteries.

(a) Annual report. Each cemetery corporation shall, on or before the

fifteenth day of March after the end of its calendar year, or if on a

fiscal year the seventy-fifth day after the close of such year, file

with the cemetery board (1) a statement as to the condition of the

permanent maintenance trust fund and a schedule of the assets of such

fund. (2) a statement as to the condition of the perpetual care fund and

a schedule of the assets of such fund. (3) a statement as to the

condition of the moneys and properties received by the cemetery

corporation in trust under the provisions of subdivisions (f) and (g) of

section fifteen hundred seven of this article. (4) a statement of the

gross proceeds of the sale of plots, lots and parts thereof, graves,

niches and crypts showing the disposition of such proceeds and (5) a

statement of changes in the number and amount of certificates of

indebtedness in accordance with the provisions of paragraph three of

subdivision (a) of section fifteen hundred eleven of this article. (6) a

statement as to the condition of the monument maintenance fund, if any,

and a schedule of the assets of such fund.

(b) Additional reports. The cemetery board may address to any cemetery

corporations or its officers or any person any inquiry in relation to

the transactions or conditions of the cemetery corporation or any matter

connected therewith, and may require that a reply be verified. Failure

to submit such reply within the time designated by the cemetery board

shall subject the corporation, officer or person so addressed to the

penalties provided in subdivision (d) hereof.

(c) Cemetery payment for administration. To defray the expenses of

examination and administration, each cemetery corporation shall not

later than March fifteenth in each calendar year, pay to the cemetery

board the sum of three dollars per interment and cremation or natural

organic reduction in excess of fifteen interments, cremations, or

natural organic reductions for the preceding calendar year. No

contribution shall be collected upon the interment of the remains of a

deceased person where a contribution was collected upon cremation or

natural organic reduction.

(d) Failure to file report. Any cemetery corporation or individual

failing to file any report or any schedule of rules, regulations and

charges required by this article shall forfeit to the people of the

state the sum of one hundred dollars for each day that each such report

shall be delayed or withheld, except that the cemetery board may extend

the time for filing any such report and may waive payment of any penalty

or part thereof provided herein.