N.Y. Village Law § 15-1500
The board of cemetery commissioners of a village may, in behalf of the village, accept by gift, grant or devise thereto, land for one or more village cemeteries within the village, or wholly within five miles of the boundaries thereof. The board of trustees may, by unanimous vote, adopt a resolution to purchase for such purpose, any lands so located, which resolution must specify the maximum amount to be paid therefor and the mode of raising such amount; provided, however, that if the lands to be purchased are within the village and are to be used for park purposes such resolution may be adopted by majority vote. If the resolution be adopted, the board of cemetery commissioners may purchase such lands accordingly, or if unable to agree with the owners for the purchase thereof, may acquire the title thereto pursuant to the provisions of the eminent domain procedure law. All lands acquired by gift, grant, devise or purchase for a village cemetery shall be a part of the territory of the village, and upon the acquisition of same, a map and description thereof shall be filed in the office of the village clerk and if located outside of the village, in the office of the secretary of state.
N.Y. Village Law § 15-1500