N.Y. Comp. Codes R. & Regs. tit. 10, § 77.10 – Embalming procedure.

(a) The preparation for burial or other disposition of all dead human bodies shall be performed in privacy. No one shall be permitted to be present in the embalming, operating or preparation room while a dead human body is being embalmed, washed or otherwise prepared for burial or other disposition, except the following:
1. (1) licensed funeral directors or embalmers and their employees;
2. (2) duly registered funeral director students and trainees;
3. (3) duly authorized instructors of funeral directing schools;
4. (4) public officials or representatives in the discharge of their duties;
5. (5) duly accredited doctors or nurses;
6. (6) members of the immediate family of the deceased and their designated representatives.
(b) The use of any fluid or compound which contains arsenic, lead, mercury, zinc, silver, antimony or chloral or any poisonous alkaloid in the embalming of a dead human body is prohibited.
(c) All blood and excretions of a dead human body shall be disposed of in a sanitary manner.
(d) All receptacles containing embalming fluid or any poisonous or dangerous substances shall be plainly marked to indicate the contents thereof.
(e) No embalmer or funeral director shall embalm, nor shall any funeral director, undertaker or embalmer permit the embalming of a dead human body when he has information reasonably indicating that death occurred as a result of accidental, homicidal or suicidal means or other suspicious or unnatural circumstances, until the body has been duly released to him for embalming or other preparation by the proper authority.
(f) A funeral director trainee may not embalm or perform any part of embalming procedure on a dead human body unless such activity is performed under the personal supervision and instruction of a New York State licensed and registered funeral director or a New York State licensed and registered embalmer.