2014 New York Laws
AGM - Agriculture & Markets
Article 26 - (350 - 379) ANIMALS
377 - Disposal of dead animals.

 377. Disposal  of  dead animals. (1) The carcasses of large domestic
  animals, including but not limited to horses, cows, sheep, swine,  goats
  and  mules, which have died otherwise than by slaughter, shall be buried
  at least three feet  below  the  surface  of  the  ground  or  otherwise
  disposed  of  in a sanitary manner by the owner of such animals, whether
  the carcasses are located on the premises of such  owner  or  elsewhere.
  Such  disposal  shall  be  completed  within seventy-two hours after the
  owner is directed to do so by any peace officer, acting pursuant to  his
  special duties, police officer, or by a designated representative of the
  commissioner.
(2)  Notwithstanding  section forty-one of this chapter, any violation
  of this section shall constitute a violation.  This  section  shall  not
  apply to animal carcasses used for experimental or teaching purposes.