2019 New York Laws
GMU - General Municipal
Article 8 - Cemeteries
163 - Lot Owners' Rights.

§  163.  Lot  owners'  rights.   Lots in such cemeteries shall be held
  indivisible, and upon the decease of a proprietor of such lot the  title
  thereto  shall  descend to his or her heirs-at-law or devisees, subject,
  however to the following limitations and conditions: If  survived  by  a
  spouse  and children, they shall have in common the possession, care and
  control of such lot during the life of the surviving spouse. If survived
  by a spouse and no children, he or she shall have the  possession,  care
  and  control of such lot during his or her life. If survived by children
  and no spouse, they, or the survivor of them, shall in common  have  the
  possession, care and control of such lot during the life of the survivor
  of  them.   The parties having such possession, care and control of such
  lot during the term  thereof,  may  erect  a  monument  and  make  other
  permanent  improvements  thereon.    The surviving spouse shall have the
  right of interment for his or her body in such lot, or in a tomb in such
  lot, and a right to have his or her body remain permanently interred  or
  entombed therein, except that such body may be removed therefrom to some
  other family lot or tomb with the consent of the heirs. At any time when
  more  than  one person is entitled to the possession, care or control of
  such lot, the persons so entitled thereto shall designate in writing  to
  the  clerk  of the corporation which of their number shall represent the
  lot, and on their  failure  to  designate,  the  board  of  trustees  or
  directors  or commissioners of the corporation or commission shall enter
  of record which of said parties shall  represent  the  lot,  while  such
  failure  continues.  The surviving spouse may at any time release his or
  her right in such lot, but no conveyance or device by any  other  person
  shall deprive the surviving spouse of such right.