Responsibilities of leadership for not-for-profit corporation cemeteries.
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Application for Repair or Removal of Dilapidated or Disrepaired Monuments That Create a Dangerous Condition
Cemetery corporations may apply for funds to repair or replace monuments not owned by the cemetery but which create a dangerous condition because of disrepair.
Reimbursement for reasonable expenses for maintenance may be made on behalf of an abandoned cemetery by the municipality in charge of the maintenance of such cemetery.
Request for approval by the New York State Cemetery Board to reacquire the lot or plot pursuant to Not-for-Profit Corporation Law.
Application to Subdivide a Lot, and to Reacquire the Unused Portions of the Resubdivided Lot, Pursuant to Not-for-Profit Corporation Law
Request for approval to subdivide the lot or plot and to reacquire those portions of the resubdivided Lot which do not contain the remains of any deceased person or persons.
Application to Subdivide a Lot, and to Reacquire the Unused Portions of the Resubdivided Lot, Pursuant to Not-for-Profit Corporation Law (Used When Lot Owner(s) is/are Known)
Requests for approval to subdivide the lot or plot and to reacquire those portions of the resubdivided lot which do not contain the remains of any deceased person or persons.
Used to measure of the change in the cost of labor, including changes in wages and salaries and employer cost for employee benefits.
File Annual Financial Report
REMINDER - ANNUAL REPORT FILING: Cemetery operators must file reports by March 31, or 90 days after the fiscal year end. Cemeteries non-compliant with filing due dates are subject to Not-for-Profit Corporation law:
"Any cemetery corporation or individual failing to [timely] file [the annual report]...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."
ONLINE SUBMISSION: Use Google Chrome to quickly and easily submit your annual report online.
PAPER SUBMISSION: Print out an Annual Financial Report form for completion by hand:
- Annual Financial Report of Cemetery Corporation Parts 1-3 (all cemeteries must complete Parts 1-3)
- Part 4 of Annual Financial Report of Cemetery Corporation - Perpetual Care Reconciliation and PM Loans
- Part 5 of Annual Financial Report of Cemetery Corporation - Pre-Need and Installment Sales
The Cemetery Board comprises the NY Secretary of State, the NY Attorney General, and the Commissioner of Health. Their designees are as follows:
Designee of NYS Secretary of State
Mark P. Pattison, Chair
Deputy Secretary for Local Government
New York State Department of State
Designee of NYS Attorney General
Jill F. Faber
Deputy Attorney General for Regional Affairs
Poughkeepsie Regional Office
Office of the New York State Attorney General
Designee of NYS Commissioner of Health
Thomas W. Fuller
Director, Bureau of Funeral Directing
Office of Primary Care and Health Systems Management
New York State Department of Health
Resolution and the Procedures
Pursuant to Public Officers Law § 103-a and the Resolution adopted by the Cemetery Board following a public hearing on June 14, 2022, the Cemetery Board is authorized use videoconferencing to conduct meetings in the manner authorized by Public Officers Law §103-a. The Resolution and the Procedures Governing Member and Public Attendance at Meetings Conducted by Use of Videoconferencing can be found here: