New York Codes, Rules and Regulations
Title 19 - DEPARTMENT OF STATE
Chapter VI - Division of Cemeteries
Part 200 - Rules Of Procedure Of State Cemetery Board
Section 200.3 - Filing of financial reports by cemeteries

Universal Citation: 19 NY Comp Codes Rules and Regs ยง 200.3

Current through Register Vol. 46, No. 12, March 20, 2024

(a) Every cemetery corporation shall file an annual financial report with the division within 90 days following the close of the cemetery's fiscal year. The annual report shall be filed or submitted in the form and manner prescribed by the division, whether by mail, electronically, or otherwise.

(b) The annual report shall be signed by at least two officers or directors of the cemetery corporation, shall include a completed division financial report, DOS-415, and shall include any Federal Form 990 filed by the cemetery for the preceding calendar or fiscal year. The Form 990 shall be filed or submitted in the manner prescribed by the division, whether by mail, electronically or otherwise.

(c) In addition, every medium, large and non-traditional cemetery corporation and any cemetery directed to do so pursuant to § 200.4(d) of this section shall also file a CPA financial report.

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