§ 1506-c. Abandoned cemetery maintenance by cemetery corporations.

(a) Upon application and approval by the cemetery board, a cemetery
corporation may assume management and maintenance of an abandoned
cemetery. For the purposes of this section, abandoned cemetery means a
cemetery which was organized pursuant to this chapter or existing by
virtue of the membership corporation law, for which there no longer
exists any corporate board or body to maintain it, and for which there
is no sufficient trust fund or endowment to provide ordinary and
necessary care and maintenance. Provided, however, that in no event
shall the cemetery board approve the assumption of the management and
maintenance of an abandoned cemetery under this section if the abandoned
cemetery was affiliated with any religious denomination or tradition or
if the majority of the persons whose bodies were interred in such
cemetery were affiliated with any religious denomination or tradition
unless the cemetery assuming the management and maintenance of such
abandoned cemetery follows the customs and practices of the same
religious denomination or tradition.

(b) A cemetery corporation assuming management and maintenance of an
abandoned cemetery may make application for funds pursuant to paragraph
(h) of section fifteen hundred seven of this article and section
ninety-seven-r of the state finance law for maintenance of abandoned
cemeteries. Within sixty days of submission of a completed application,
the cemetery board shall approve or deny such application.

(c) Monies disbursed under such assumption shall be used exclusively
for the purpose of the management and maintenance of an abandoned
cemetery as provided in subparagraph three of paragraph (h) of section
fifteen hundred seven of this article.

(d) Any residual funds disbursed to a cemetery corporation after the
maintenance of an abandoned cemetery has been performed must be returned
to the cemetery board for redeposit into the state cemetery vandalism
restoration, monument repair or removal and administration fund
established by section ninety-seven-r of the state finance law.

(e) Within ninety days of its receipt of disbursements, the cemetery
corporation shall make a report to the cemetery board setting forth
details of the maintenance and clean-up undertaken and the amount of
funds, if any, to be redeposited into the fund. If the maintenance and
clean-up have not been completed, or necessary equipment has not been
purchased, the reasons therefor shall be set forth, and the anticipated
date for a subsequent, final report shall be disclosed.