2015 New York Laws
GMU - General Municipal
Article 8 - (General Municipal) CEMETERIES
160 - Acquisition of lands for cemetery purposes.

 160. Acquisition of lands for cemetery purposes.  It shall be lawful
  for  the common council of any city, or the trustees of any incorporated
  village in this state, although such cemetery is disconnected  from  and
  out  of the limits of any city or village, to acquire by deed, devise or
  otherwise, such land as it may  require  for  burial  purposes  and  the
  proper ornamentation in connection therewith, or land for such purposes,
  in  addition  to  such  land as it may already hold, or is authorized to
  hold; and to hold, use and possess the same in like manner with the like
  rights, privileges and authority, and subject to  the  like  duties  and
  liabilities as apply to the other lands so held by said city or village.
The  provisions of this section shall not apply to the counties of New
  York, Kings, Queens and Westchester.