New York Laws
Article 5 - General Powers of Board of Supervisors
222 - Cemeteries.

(i) sell, or have, enter into or perform a lease of any of its real
property dedicated to cemetery purposes or adjacent thereto to a funeral
entity, or use any of its property for location of a funeral entity;
(ii) commingle funds used for cemetery purposes with a funeral entity;
(iii) direct or carry on its cemetery related business or affairs with
a funeral entity;
(iv) authorize control of its cemetery related business or affairs by
a funeral entity;
(v) engage in any sale or cross-marketing of goods or services with a
funeral entity;
(vi) have, enter into or perform a management or service contract for
cemetery operations with a funeral entity; or
(vii) have, enter into or perform a management contract with any
entity other than a not-for-profit or religious corporation, or
governmental entity.
(b) Only the provisions of subparagraphs (i) and (ii) of paragraph (a)
of this subdivision shall apply to counties with thirty acres or less of
real property dedicated to cemetery purposes, and only to the extent the
sale or lease is of real property dedicated to cemetery purposes, and
such cemeteries shall not engage in the sale of funeral home goods or
services, except if such goods and services are otherwise permitted to
be sold by cemeteries.
(c) For the purposes of this subdivision, "funeral entity" means a
person, partnership, corporation, limited liability company or other
form of business organization providing funeral home services, or
owning, controlling, conducting or affiliated with a funeral home, any
subsidiary thereof or any officer, director or stockholder having a ten
per centum or greater proprietary, beneficial, equitable or credit
interest in a funeral home.

Structure New York Laws