New York Codes, Rules and Regulations
Title 19 - DEPARTMENT OF STATE
Chapter VI - Division of Cemeteries
Part 201 - Cemetery Operations
Section 201.13 - Liquidation of burial societies within an incorporated cemetery

(a) Certain incorporated cemeteries maintain sections devoted exclusively to the burial of persons who are members of particular burial societies. Many of these societies have become dormant and no longer hold meetings. Some have attempted distribution and liquidation of all of their assets, coupled with attempts to sell cemetery plots back to the cemetery at the statutory rate or in exchange for a care arrangement for occupied plots in such society section. The liquidation and distribution of such societies falls within the jurisdiction of the New York State Insurance Department, Liquidation Bureau. The Division of Cemeteries is directly concerned with the disposition of unused graves.

(b) Accordingly, when cemeteries and burial societies attempt to negotiate the liquidation of the society assets and the buy-back of unused graves, the cemetery shall give written notice thereof to the director of the Division of Cemeteries, and may not repurchase such graves so offered without the written consent of the director. Such written notice shall also be given to the New York State Insurance Department, Liquidation Bureau. The Division of Cemeteries shall also notify the Liquidation Bureau.