2015 New York Laws
NPC - Not-For-Profit Corporation
Article 15 - (Not-For-Profit Corporation) PUBLIC CEMETERY CORPORATIONS
1501 - Declaration of policy.

1501. Declaration of policy.
The  people  of this state have a vital interest in the establishment,
  maintenance and preservation of public burial  grounds  and  the  proper
  operation  of  the  corporations  which  own and manage the same.   This
  article is determined an exercise of the police powers of this state  to
  protect  the  well-being  of our citizens, to promote the public welfare
  and to prevent cemeteries from falling into disrepair  and  dilapidation
  and  becoming  a  burden  upon  the community, and in furtherance of the
  public policy of this state that cemeteries  shall  be  conducted  on  a
  non-profit basis for the mutual benefit of plot owners therein.