N.Y. Comp. Codes R. & Regs. tit. 19, § 201.16
(a) A major alteration to a cemetery shall not be commenced without the approval of the Cemetery Board. Such approval shall be conditioned upon the submission of a report by the cemetery in accord with this section. Such report shall be submitted to the Cemetery Board at least three months prior to the anticipated commencement date of any work on the period. The report shall describe the method and purpose of such alteration, the proposed cost thereof, and include further information as required by this section.
(2) Applicant means a cemetery which submits a report as required by this section.
(c) Report.
An applicant shall include in its report information in response to the following:
(8) the degree to which measures will be taken to minimize or eliminate these impacts.
(d) Approvals and permits.
An applicant shall include in its report a description of any approvals or permits required by state or local law. No cemetery shall commence a major alteration which requires a state or local government approval or permit until such approval or permit has been obtained. Any board approval of a major alteration shall be so conditioned.
(e) Certification.
A report submitted for a major alteration expected to cost in excess of $25,000 shall be certified by a licensed engineer.
(f) Further information.
Within 35 days following receipt of the report, the board or the division may request from the cemetery corporation any additional information or documentation and technical assistance deemed necessary to review such report. Such report shall not be deemed complete until the requested information has been received. If no such request is made, the submission shall be deemed complete on the 35th day after its receipt by the division.
(g) Determination.
The board shall approve or deny the proposed major alteration within the following time periods:
(2) for a cemetery corporation holding $400,000 or more in cash and investments, including restricted funds, within 90 days of the completed submission.
(h) Notification.
The board shall provide written notice of its determination to the cemetery corporation. If a negative determination, such notice shall state the reasons therefor. Notice shall be made by registered or certified mail addressed to the corporation at its principal office.
(b) Definitions.