N.Y. Comp. Codes R. & Regs. tit. 19, § 201.6
(a) A cemetery corporation may not compel the use of any particular outer enclosure, except that a cemetery may require the use of a concrete burial vault, or, at the option of the customer, a concrete grave liner under the following conditions and restrictions:
(3) only a concrete grave liner or a concrete burial vault of the type and grade which conforms to the following minimum specifications may be required:
(i) concrete burial vault
—1½″ average sidewall
—2″ top
—2″ bottom (whether top seal or plate of air seal)
—4,500 pounds per square inch
—Sealed
(ii) concrete grave liner
—1½″ average top and bottom
—1″ sidewall
—minimum of two holes in or near bottom to allow discharge of water
—4,500 pounds per square inch
—not sealed