N.Y.C. Admin. Code § 4-118: § 4-118 Investment of trust funds for perpetual care and maintenance in cemeteries.

In investing and reinvesting trust funds held by him or her pursuant to section 4-117 or otherwise for the perpetual care and maintenance of any lot, plot or part thereof in a cemetery or burial ground maintained and operated by the city of New York, and under the jurisdiction of the borough president of the respective borough in which such cemetery or burial ground exists, the comptroller may add moneys and property received by him or her, whether by contract, in trust or otherwise, to any similar trust fund or funds, and apportion shares or interests to each trust fund, showing upon his or her records at all times every share or interest, or he or she may combine two or more trust funds or portions of the same.