New York Laws
Article 15 - Public Cemetery Corporations
1501 - Declaration of Policy.

The people of this state have a vital interest in the establishment,
maintenance and preservation of public burial grounds and the proper
operation of the corporations which own and manage the same. This
article is determined an exercise of the police powers of this state to
protect the well-being of our citizens, to promote the public welfare
and to prevent cemeteries from falling into disrepair and dilapidation
and becoming a burden upon the community, and in furtherance of the
public policy of this state that cemeteries shall be conducted on a
non-profit basis for the mutual benefit of plot owners therein.

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