N.Y. Comp. Codes R. & Regs. tit. 10, § 77.5
(c) After February 28, 1974, all funeral firms and their funeral establishments shall comply and conform as follows:
(2) Embalming and preparation room. Every embalming and preparation room shall be constructed, equipped and maintained as follows:
(6) Food and beverages. The provision of space, facilities, equipment, accommodations or supplies for, or the preparation, sale, service or distribution of, or the consumption of, food or nonalcoholic beverages to or by friends, relatives, mourners, family, visitors or next of kin of any deceased person in the funeral establishment is permitted, but not required to be offered. Food or nonalcoholic beverages may also be provided by a third-party catering service, provided that such catering service is not owned by or affiliated with the funeral firm engaged in funeral directing at the funeral establishment. This paragraph is subject to the following conditions:
(iv) any separate charges for the use of facilities for the serving of food and nonalcoholic beverages:
(d) A funeral establishment of a funeral firm registering after February 28, 1974 shall, in addition to the provisions of subdivision (c) of this section, contain at least one of each of the following: