N.Y. Town Law § 290: Duties of town board

§ 290. Duties of town board. The town board shall lay out into burial

lots any burial grounds conveyed to them; and within one year after

conveyance to them they shall cause to be recorded in the office of the

clerk of the county in which they reside a plot or plots of the ground

so laid out by them, which shall clearly indicate the number and

location of the several lots, which plots shall be duly certified to,

under the hands and seals of the supervisor and town clerk, and

acknowledged before an officer authorized to take proof and

acknowledgment of deeds. They shall designate and set aside certain lots

which shall be free from the interment of the remains of indigent

persons, deceased, and shall sell and convey, by direction of a majority

of the board, under the hands and seals of the supervisor and town

clerk, burial lots, at such terms as may be agreed upon between the

parties, and expend the moneys realized from such sale in improving and

preserving the particular burial ground from the sale of whose lots the

moneys were received. All moneys realized from the sale of burial lots

shall, upon the receipt thereof, be paid over to the supervisor of the

town to be retained by him as a separate fund and paid out only on the

order of a majority of such town board.