New York Laws
Article 17 - Cemeteries
292 - Transfer of Burial Grounds to Cemetery Corporation.

ยง 292. Transfer of burial grounds to cemetery corporation. Any town
may convey and transfer its right, title and interest in any burial
grounds within the limits of and belonging to the town, or belonging to
the town and individual lot owners, to a cemetery corporation authorized
to hold and maintain property within the town for cemetery purposes,
organized or to be organized under the membership corporations law. The
deed of conveyance shall be executed by the supervisor, after the town
board shall have authorized such conveyance.