New York Consolidated Laws, Not-For-Profit Corporation Law - NPC § 1505-a. Additional requirements for incorporation of crematories

(a) Approval. A cemetery corporation seeking the approval to operate a crematory must submit for approval by the cemetery board the following: (1) a list of the directors, employees, and certificate holders of the cemetery corporation; (2) a certified survey of the site and location within the county it will be situated; (3) a business plan for the operation of the crematory to include, but not be limited to, number of expected cremations per year, number of cremation units, manufacture, capital costs, financing, anticipated number of employees, types of services provided, pricing thereof; (4) a description of the impact of the proposed crematory on other crematories within the county or whether the crematory will have an adverse impact on the surrounding community; (5) plans, designs, and costs of any structures to be erected or retrofitted for the crematory use; (6) a description of any approvals or permits required by state or local law. No crematory shall be approved until such other approvals or permits have been obtained. Any board approval of a crematory shall be so conditioned.

(b) Further information. Within thirty-five days following receipt of the information required by paragraph (a) of this section, the cemetery board or the division of cemeteries may request from the cemetery corporation any additional information or documentation and technical assistance deemed necessary to review such information. Such information shall not be deemed complete until the requested additional information has been received. If no such request is made, the submission shall be deemed complete on the thirty-fifth day after its receipt by the division.

(c) Determination. The cemetery board shall approve or deny the proposed crematory within ninety days of the completed submission.

(d) Notification. The cemetery board shall provide written notice of its determination to the cemetery corporation. If a negative determination is made, such notice shall state the reasons therefor. Notice shall be made by registered or certified mail addressed to the corporation at its principal office.