New York regulations

19 NYCRR 202.3

Department of State

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Steps to avoid abandonment

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Steps to avoid abandonment

Register checked through August 19, 2026/Vol. XLVIII, Issue 33

No later Register activity identified in this check.

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

This stored compiled body is source-caveated. Its source-observation date and the separate State Register currentness check describe different evidence.

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.

State Register activity

No Register activity identified in this check.Register checked through August 19, 2026/Vol. XLVIII, Issue 33.

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