New York Laws
Article 15 - Public Cemetery Corporations
1503 - Application.

(a) Except as otherwise provided in paragraph (b) of this section,
section fifteen hundred five-b, paragraph (c) of section fifteen hundred
seven, paragraph (m) of section fifteen hundred ten, and section fifteen
hundred eighteen of this article does not apply to (1) a religious
corporation, (2) a municipal corporation, (3) a cemetery corporation
owning a cemetery operated, supervised or controlled by or in connection
with a religious corporation or (4) a cemetery belonging to a religious
or a municipal corporation, or operated, supervised or controlled by or
in connection with a religious corporation unless any officer, member or
employee of any such corporation shall receive or may be lawfully
entitled to receive any pecuniary profit from the operations thereof,
other than reasonable compensation for services in effecting one or more
of the purposes of such corporation or as proper beneficiaries of its
strictly charitable purposes or unless the organization of any such
corporation for any of its avowed purposes be a guise or pretense for
directly or indirectly making any other pecuniary profit for such
corporation, or for any of its officers, members or employees, and
unless any such corporation is not, in good faith, organized or
conducted exclusively for one or more of its stated purposes.
(b) All crematories or natural organic reduction facilities shall be
subject to inspection by the division of cemeteries. Upon inspection,
the crematory or natural organic reduction facility may be asked to
produce any and all records for the operation and maintenance of the
crematory or natural organic reduction facility. These records may
include but not be limited to cremation or natural organic reduction
authorizations, rules and regulations of the crematory or natural
organic reduction facility, procedures as set forth in section fifteen
hundred seventeen of this article, or section fifteen hundred eighteen
of this article, as applicable, and the written procedure of the
identification of remains.
(c) Except as otherwise provided in paragraph (c) of section fifteen
hundred seven and paragraph (m) of section fifteen hundred ten of this
article, this article does not apply to a burial site as defined in
paragraph (a) of subdivision one of section one hundred seventy-one of
the executive law.