Division of Cemeteries

elcome to the New York Department of State's Division of Cemeteries. Under the supervision of the state's Cemetery Board, the division oversees the establishment, maintenance, and preservation of burial grounds for all not-for-profit cemeteries in New York State. As authorized by the Not-for-Profit Corporation Law, the division works with cemetery officials on a wide range of issues including the sale of lots, service fees, and the acquisition of lands. There are some 1,800 cemeteries and crematories under its jurisdiction.

Upcoming Cemetery Board Meetings
Cemetery Board Meetings

Legal Memoranda
Cemetery Regulation in New York State
Responsibilities of Officers, Directors and Trustees of Cemetery Corporations
Board Determinations Regarding Grandfathered Combinations

Formal Opinions
Download Formal Opinion 2001-F1-Pre-Need Sales of Funeral and Burial Merchandise (PDF)

Relevant Laws, Administrative Rules and Regulations, and Rules of Procedure of the New York State Cemetery Board Governing Cemetery and Crematory Operations can be found in the Cemetery Law Manual. 
The manual contains section 1501 of the Not-for-Profit Corporation Law, rules and directives promulgated by the New York State Cemetery Board, and other sections of various laws that pertain to cemeteries.