2018 New York Laws
NPC - Not-For-Profit Corporation
Article 15 - Public Cemetery Corporations
1508 - Reports by Cemeteries.

§ 1508. Reports by cemeteries.
(a)  Annual  report. Each cemetery corporation shall, on or before the
  fifteenth day of March after the end of its calendar year, or  if  on  a
  fiscal  year  the  seventy-fifth  day after the close of such year, file
  with the cemetery board (1) a statement  as  to  the  condition  of  the
  permanent  maintenance  trust  fund and a schedule of the assets of such
  fund. (2) a statement as to the condition of the perpetual care fund and
  a schedule of the assets of  such  fund.  (3)  a  statement  as  to  the
  condition  of  the  moneys  and  properties  received  by  the  cemetery
  corporation in trust under the provisions of subdivisions (f) and (g) of
  section fifteen hundred seven of this article. (4) a  statement  of  the
  gross  proceeds  of  the  sale of plots, lots and parts thereof, graves,
  niches and crypts showing the disposition of such  proceeds  and  (5)  a
  statement  of  changes  in  the  number  and  amount  of certificates of
  indebtedness in accordance with the provisions  of  paragraph  three  of
  subdivision (a) of section fifteen hundred eleven of this article. (6) a
  statement  as to the condition of the monument maintenance fund, if any,
  and a schedule of the assets of such fund.
(b) Additional reports. The cemetery board may address to any cemetery
  corporations or its officers or any person any inquiry  in  relation  to
  the transactions or conditions of the cemetery corporation or any matter
  connected  therewith,  and may require that a reply be verified. Failure
  to submit such reply within the time designated by  the  cemetery  board
  shall  subject  the  corporation,  officer or person so addressed to the
  penalties provided in subdivision (d) hereof.
(c) Cemetery payment for administration. To  defray  the  expenses  of
  examination  and  administration,  each  cemetery  corporation shall not
  later than March fifteenth in each calendar year, pay  to  the  cemetery
  board  the sum of three dollars per interment and cremation in excess of
  fifteen interments or cremations for the  preceding  calendar  year.  No
  contribution  shall be collected upon the interment of the cremains of a
  deceased person where a contribution was collected upon cremation.
(d) Failure to file report. Any  cemetery  corporation  or  individual
  failing  to  file  any  report or any schedule of rules, regulations and
  charges required by this article shall forfeit  to  the  people  of  the
  state  the sum of one hundred dollars for each day that each such report
  shall be delayed or withheld, except that the cemetery board may  extend
  the time for filing any such report and may waive payment of any penalty
  or part thereof provided herein.