N.Y. Gen. Mun. Law § 163
Lots in such cemeteries shall be held indivisible, and upon the decease of a proprietor of such lot the title thereto shall descend to his or her heirs-at-law or devisees, subject, however to the following limitations and conditions: If survived by a spouse and children, they shall have in common the possession, care and control of such lot during the life of the surviving spouse. If survived by a spouse and no children, he or she shall have the possession, care and control of such lot during his or her life. If survived by children and no spouse, they, or the survivor of them, shall in common have the possession, care and control of such lot during the life of the survivor of them. The parties having such possession, care and control of such lot during the term thereof, may erect a monument and make other permanent improvements thereon. The surviving spouse shall have the right of interment for his or her body in such lot, or in a tomb in such lot, and a right to have his or her body remain permanently interred or entombed therein, except that such body may be removed therefrom to some other family lot or tomb with the consent of the heirs. At any time when more than one person is entitled to the possession, care or control of such lot, the persons so entitled thereto shall designate in writing to the clerk of the corporation which of their number shall represent the lot, and on their failure to designate, the board of trustees or directors or commissioners of the corporation or commission shall enter of record which of said parties shall represent the lot, while such failure continues. The surviving spouse may at any time release his or her right in such lot, but no conveyance or device by any other person shall deprive the surviving spouse of such right.
N.Y. Gen. Mun. Law § 163