Title 19 Part 202 NYCRR — browse free

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Compiled text through Apr 15, 2022Register checked through August 19, 2026/Vol. XLVIII, Issue 33

All 6 displayed sections in this Part carry the same compiled date. Status and warnings stay on each section.

19 NYCRR 202.1 - Purpose

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Dates and status

Compiling agency: Department of State
Text status: Source receipt
Compiled text through: Apr 15, 2022
Register checked through: August 19, 2026/Vol. XLVIII, Issue 33
Activity status: No later Register activity identified in this check.
Latest notice: PSC-04-17-00011-P · Proposed rule · Jan 25, 2017
Source snapshot: Jun 6, 2026

It is the policy of the state, as stated in N-PCL section 1501, “to prevent cemeteries from falling into disrepair and dilapidation and becoming a burden upon the community.” The Cemetery Board has adopted these rules and regulations to set forth procedures to involve all stakeholders early-on to avoid abandonment, and to determine that a cemetery has become abandoned.

19 NYCRR 202.2 - Definitions

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Dates and status

Compiling agency: Department of State
Text status: Source receipt
Compiled text through: Apr 15, 2022
Register checked through: August 19, 2026/Vol. XLVIII, Issue 33
Activity status: No later Register activity identified in this check.
Source snapshot: Jun 6, 2026

(a)The term abandoned cemetery has the same meaning found in N-PCL section 1506-c, Town Law section 291, or County Law section 222, as appropriate.

(b)The term assume maintenance and management means an application by a cemetery pursuant to N-PCL section 1506-c to assume the management and maintenance of an abandoned cemetery.

19 NYCRR 202.3 - Steps to avoid abandonment

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Dates and status

Compiling agency: Department of State
Text status: Phase2b Dequote Reversal
Register checked through: August 19, 2026/Vol. XLVIII, Issue 33
Activity status: No later Register activity identified in this check.
Source snapshot: May 19, 2026

The division may at any time determine that a cemetery is at risk of abandonment and, together with the cemetery, take the following steps, as appropriate, to avoid abandonment:

(a)Contact local officials to seek their support and assistance and to provide them the following information:

(1)an explanation of cemetery abandonment;

(2)an explanation of why the cemetery is at risk of abandonment;

(3)options available to the cemetery and the municipality to avoid abandonment to the municipality; and

(4)proposed steps to be taken by the division and the cemetery and a request for municipal participation.

(b)Contact other cemeteries that may have the ability and willingness to merge or consolidate with, or assume the management and maintenance of the cemetery in danger of abandonment and provide them appropriate information.

(c)Commence an audit and inspection of the cemetery as soon as practicable.

(d)Conduct a meeting between the division and cemetery representatives to plan steps to be taken to avoid abandonment. Notice of the meeting shall be posted on the cemetery’s and the division’s website and local officials and other cemeteries should be invited and encouraged to attend. The attendees should consider the following:

(1)adding board members and increasing board participation;

(2)increasing lot owner participation and support;

(3)obtaining community support and volunteers;

(4)increasing revenue and decreasing expenses;

(5)raising revenue other than from operations;

(6)entering into joint contracts for goods or services with other cemeteries;

(7)entering into a management agreement;

(8)entering into service agreements;

(9)municipal assistance - financial or in-kind;

(10)merger or consolidation with another cemetery;

(11)assumption of management and maintenance by another cemetery; and

(12)that abandonment funds are available when a cemetery is abandoned to a municipality or to another cemetery.

(e)The risk of abandonment should be made part of the agenda of the next regular lot owner meeting or, if the regular lot owner meeting is more than three months after the division notifies local officials that the cemetery is at risk of abandonment as provided in paragraph (a), above, it should be made part of the agenda for a special lot owner meeting scheduled to occur within such three-month period. Prior to such meeting the cemetery should:

(1)prepare a meeting agenda;

(2)update its list of lot owners and their addresses;

(3)provide notice to lot owners as required by law and additional notice to maximize attendance;

(4)give notice of the meeting to local officials and to other cemeteries that may have the ability to, and an interest in, merging or consolidating with, or assuming the management and maintenance of the cemetery; and

(5)review and understand procedures for the conduct of the meeting and voting. In addition to any notices required by the Not-for-Profit Corporation Law, the division shall post notice of such meetings on its website at least 30 days before the meeting.

(f)The division will attend the lot owner meeting and be available to assist the cemetery with the following:

(1)explain the risk of abandonment;

(2)explain the division’s audit and inspection reports;

(3)explain options and what can be done to avoid abandonment to the municipality;

(4)provide local officials and representatives from other cemeteries an opportunity to be heard;

(5)answer lot owner questions and concerns;

(6)conduct board nominations and elections; and

(7)conduct officer nominations and elections.

(g)At least quarterly, the division shall report to the board any actions taken pursuant hereto.

19 NYCRR 202.4 - Procedure for cemetery assumption of abandoned cemetery

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Dates and status

Compiling agency: Department of State
Text status: Source receipt
Compiled text through: Apr 15, 2022
Register checked through: August 19, 2026/Vol. XLVIII, Issue 33
Activity status: No later Register activity identified in this check.
Source snapshot: Jun 6, 2026

A cemetery corporation proposing to assume the management and maintenance of a cemetery pursuant to N-PCL § 1506-c shall submit an application to the Cemetery Board with the following information included:

(a)The proposed assumption of management and maintenance, for which approval of the lot owners of the applicant has been obtained at a special or regular meeting. If not, a description of the authorization or approval that has been obtained. A copy of the minutes of the meeting of the lot owners or board of directors, or of the resolution, shall be included.

(b)Support for the following representations: that the applicant has the resources, ability and commitment of directors and officers to ensure that the cemeteries will be properly operated and maintained, that they shall not fall into disrepair and dilapidation and become a burden upon the community, that they shall be operated for the mutual benefit of lot owners, and that they shall continue to serve and benefit the local communities in which they are located.

(c)A financial plan for the operations of the cemeteries. The plan shall include:

(1)a provision that all rights of lot owners of the cemetery to be abandoned and all rights of burial and memorialization will be honored and will not be affected by the assumed maintenance and management;

(2)an explanation of adjustments to prices and charges for the cemeteries, if any;

(3)an explanation of how the rules and regulations shall be applied to the cemeteries; and

(4)an identification of any significant liabilities and obligations of the cemetery to be abandoned and what treatment they will receive after the assumption of management and maintenance.

(d)Whether the applicant will assume the name under which the cemetery to be abandoned is organized or any other names by which it is known, and if so, that the applicant will file a certificate of the assumed name or names with the appropriate entity.

(e)Any planned immediate repairs, maintenance or improvements to the property or facilities of the cemetery to be abandoned, the cost of same and source of funds and terms of payment, including any expectation of State cemetery abandonment funds for such work.

(f)Whether the cemetery to be abandoned is affiliated with any religious denomination or tradition or if the majority of the persons whose bodies are interred in such cemetery are affiliated with any religious denomination or tradition, and whether the applicant follows or will follow the customs and practices of the same religious denomination or tradition.

(g)Compliance with the following public posting requirements. No earlier than 10 days prior to filing such application, post notice of the proposed assumption of management and maintenance at any offices of the cemeteries and, in a manner so as not to violate local zoning ordinances or to create a traffic hazard, all entrances to the cemeteries. The notice at each cemetery shall provide the name and address of the other cemetery. It shall also provide the telephone number and address and, where available, email address where comments may be received and the last date on which such comments will be accepted, which shall be no earlier than 60 days following the date the notices are posted.

19 NYCRR 202.5 - Procedure for Determination of Abandonment -Town Maintenance

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Dates and status

Compiling agency: Department of State
Text status: Source receipt
Compiled text through: Apr 15, 2022
Register checked through: August 19, 2026/Vol. XLVIII, Issue 33
Activity status: No later Register activity identified in this check.
Source snapshot: Jun 6, 2026

(a)Determination by the division. At any time after initiating steps to avoid abandonment, the division, on its own or at the request of the cemetery, may issue a written determination that the cemetery has become abandoned. The written determination shall be sent to directors and officers of the cemetery corporation and to any town in which any part of the cemetery is located.

(b)The determination shall include the following information:

(1)the name and address of the cemetery corporation and contact information for directors and officers of the cemetery corporation;

(2)a description of the standard for determining that a cemetery is deemed abandoned;

(3)a description of the factors that led to the determination of abandonment;

(4)a description of any efforts taken to avoid abandonment and the results of those efforts;

(5)a list of financial accounts showing the name of the entity with whom the account is maintained; the type of account; the account number; and the last known balance;

(6)a statement that the funds in the account are the property of the town, unless the determination of abandonment is overturned, and that the town should seek guidance from the Office of the New York State Comptroller regarding the use of such funds;

(7)a description of the other assets and liabilities of the cemetery; and

(8)a statement that the town is not obligated to take title to the real property of the abandoned cemetery.

(c)Within 60 days of the date of the determination letter, the determination shall be presented to the Cemetery Board for final determination. The cemetery and the town or towns shall be given written notice of the date, time and place of the meeting of the Cemetery Board at which it will be presented for final determination and representatives from same shall be heard. The board shall either confirm or reverse the determination or may seek additional information.

19 NYCRR 202.6 - Volunteer cemetery maintenance and cleanup programs

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Dates and status

Compiling agency: Department of State
Text status: Source receipt
Compiled text through: Apr 15, 2022
Register checked through: August 19, 2026/Vol. XLVIII, Issue 33
Activity status: No later Register activity identified in this check.
Source snapshot: Jun 6, 2026

(a)Upon the request of a municipal corporation, the Division of Cemeteries shall assist a municipal corporation in the organization, implementation and administration of a volunteer cemetery maintenance and cleanup program in an abandoned cemetery wholly contained within such municipal corporation for which such municipal corporation has the primary responsibility to provide care.

(b)Assistance provided by the division shall include, but shall not be limited to, the following:

(1)provide professional and technical guidance;

(2)provide a listing of service providers, such as historical monument restorers; and

(3)provide written guidelines for general maintenance.

19 NYCRR 202.7 - [Repealed]

Repealed or removed in compiled source

The compiled source records this section as repealed. We hold the witnessed tombstone record; see the source for details.

Dates and status

Compiling agency: Department of State
Text status: Source-only entry
Compiled text through: Apr 15, 2022
Register checked through: August 19, 2026/Vol. XLVIII, Issue 33
Activity status: No later Register activity identified in this check.
Source snapshot: Jun 6, 2026

19 NYCRR 202.8 - 202.8 to 202.10 [Renumbered]

Repealed or removed in compiled source

The compiled source records this section as renumbered. We hold the witnessed tombstone record; see the source for details.

Dates and status

Compiling agency: Department of State
Text status: Source-only entry
Compiled text through: Apr 15, 2022
Register checked through: August 19, 2026/Vol. XLVIII, Issue 33
Activity status: No later Register activity identified in this check.
Source snapshot: Jun 6, 2026

19 NYCRR 202.15 - [Repealed]

Repealed or removed in compiled source

The compiled source records this section as repealed. We hold the witnessed tombstone record; see the source for details.

Dates and status

Compiling agency: Department of State
Text status: Source-only entry
Compiled text through: Apr 15, 2022
Register checked through: August 19, 2026/Vol. XLVIII, Issue 33
Activity status: No later Register activity identified in this check.
Source snapshot: Jun 6, 2026

Former section numbers

19 NYCRR 202.11: The State's compiled source lists this section only as [Renumbered]. LawEngine treats it as a status flag, not current operative rule text.
19 NYCRR 202.12: The State's compiled source lists this section only as [Renumbered]. LawEngine treats it as a status flag, not current operative rule text.
19 NYCRR 202.13: The State's compiled source lists this section only as [Renumbered]. LawEngine treats it as a status flag, not current operative rule text.
19 NYCRR 202.14: The State's compiled source lists this section only as [Renumbered]. LawEngine treats it as a status flag, not current operative rule text.
19 NYCRR 202.16: The State's compiled source lists this section only as [Renumbered]. LawEngine treats it as a status flag, not current operative rule text.
19 NYCRR 202.17: The State's compiled source lists this section only as [Renumbered]. LawEngine treats it as a status flag, not current operative rule text.
19 NYCRR 202.18: The State's compiled source lists this section only as [Renumbered]. LawEngine treats it as a status flag, not current operative rule text.
19 NYCRR 202.19: The State's compiled source lists this section only as [Renumbered]. LawEngine treats it as a status flag, not current operative rule text.

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