N.Y. County Law § 553
Any person, persons or corporation owning or interested in a lot or lots in any cemetery in this state may create a trust in perpetuity for the maintenance of such cemetery lot or lots, the preservation of a building, structure, fence or walk in such cemetery, the renewal or preservation of a tomb, monument, stone, fence, railing or other erection or structure on or around any of such lots, or the planting or cultivation of trees, shrubs, flowers or plants in or about the same, or for any of such purposes, by transferring, conveying, devising or bequeathing to the county treasurer of the county in which such cemetery is located, real or personal property, and designating such county treasurer as trustee in the instrument creating such trust. Such instrument may direct that the income derived from such property shall be applied to one or more of the purposes specified in this section. A county treasurer designated as trustee pursuant to this section must accept the property so transferred and, within five days after the receipt thereof, shall give notice by registered mail to the cemetery association or cemetery corporation or other entity owning the cemetery that such property has been received pursuant to this section for the purposes provided for in the instrument creating the trust and such treasurer shall cause the same to be invested in accordance with the terms of the trust, if any are prescribed, and otherwise shall invest and re-invest such property in securities in which savings banks are authorized to invest. The income derived from such property shall be collected by the county treasurer who shall be entitled to receive and deduct five per centum of such income for administering the trust. The balance of such income shall be paid by the county treasurer to the cemetery association or cemetery corporation or other entity owning the cemetery, and such cemetery association or cemetery corporation or other entity shall accept the same and apply the money so received, so far as the same may be applicable, in furtherance of the purpose for which such trust was created. In case the cemetery association or cemetery corporation should become extinct, then it shall be the duty of the supervisor of the town in which the cemetery is located, or the mayor of the village or city, if it is located in a village or city, respectively, to receive the income from such trust and expend it for the purposes provided for in the instrument creating the trust.
N.Y. CountyLaw § 553