2015 New York Laws
GMU - General Municipal
Article 8 - (General Municipal) CEMETERIES
166 - Cemetery and funeral home combinations.

  166.  Cemetery  and  funeral  home  combinations.  1.  No municipal
  corporation shall, directly or indirectly:
(a) sell, or have, enter into or perform a lease of any  of  its  real
  property dedicated to cemetery purposes or adjacent thereto to a funeral
  entity, or use any of its property for location of a funeral entity;
(b) commingle funds used for cemetery purposes with a funeral entity;
(c) direct or carry on its cemetery related business or affairs with a
  funeral entity;
(d) authorize control of its cemetery related business or affairs by a
  funeral entity;
(e)  engage in any sale or cross-marketing of goods or services with a
  funeral entity;
(f) have, enter into or perform a management or service  contract  for
  cemetery operations with a funeral entity; or
(g)  have, enter into or perform a management contract with any entity
  other than a not-for-profit or religious  corporation,  or  governmental
  entity.
2. Only the provisions of paragraphs (a) and (b) of subdivision one of
  this  section shall apply to municipal corporations with thirty acres or
  less of real property dedicated to cemetery purposes, and  only  to  the
  extent  the  sale  or  lease  is  of real property dedicated to cemetery
  purposes, and such cemeteries shall not engage in the  sale  of  funeral
  home  goods or services, except if such goods and services are otherwise
  permitted to be sold by cemeteries.
3. For the purposes of this section, "funeral entity" means a  person,
  partnership,  corporation,  limited  liability  company or other form of
  business  organization  providing  funeral  home  services,  or  owning,
  controlling,   conducting   or  affiliated  with  a  funeral  home,  any
  subsidiary thereof or any officer, director or stockholder having a  ten
  per  centum  or  greater  proprietary,  beneficial,  equitable or credit
  interest in a funeral home.