New York General Municipal Code § 148

Burial of members of the armed forces of the United States and their families; headstones
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§ 148. Burial of members of the armed forces of the United States and\ntheir families; headstones. 1. Burial.  (a) The board of supervisors in\neach of the counties, or the board of estimate in the city of New York,\nshall designate some proper person, association or commission, other\nthan that designated for the care of burial of public charges or\ncriminals, who shall cause to be interred the body of any member of the\nuniformed services of the United States who (i) was honorably discharged\nfrom such service or (ii) had a qualifying condition, as defined in\nsection one of the veterans' services law, and received a discharge\nother than bad conduct or dishonorable from such service, or (iii) was a\ndischarged LGBT veteran, as defined in section one of the veterans'\nservices law, and received a discharge other than bad conduct or\ndishonorable from such service, or the body of any minor child or either\nparent, or the spouse or unremarried surviving spouse of any such member\nof the uniformed services of the United States, if such person shall\nhereafter die in a county or in the city of New York without leaving\nsufficient means to defray his or her funeral expenses.\n  (b) Notwithstanding any other provision of this section, such counties\nor city, as the case may be, shall receive reimbursement for such\nexpense subject to the reimbursement limitations provided for in\nsubdivision five of section one hundred forty-one of the social services\nlaw, provided that such expense is otherwise eligible for state\nreimbursement pursuant to the provisions of such section.\n  (c) If the deceased has relatives who desire to conduct the burial,\nbut are unable to pay the charge therefor, such sum shall be paid by the\ncounty treasurer or other fiscal officer, to the person, association or\ncommission so conducting such burial, upon due proof of the claim, made\nto such person, association or commission of the death or burial of such\nperson, and audit thereof.\n  (d) Such interment shall not be made in a cemetery or cemetery plot\nused exclusively for the burial of needy persons deceased, and the board\nof supervisors of each county is hereby authorized and empowered to\npurchase and acquire lands, or to appropriate money for the purchase and\nacquisition of lands, for a cemetery or cemetery plot for the burial of\nany such persons and also to provide for the care, maintenance or\nimprovement of any cemetery or plot where such persons are buried or may\nhereafter be buried.\n  1-a. (a) Notwithstanding any other provision of this section, in the\ncase of a veteran, as defined in section one of the veterans' services\nlaw, or who has a qualifying condition as defined in section one of the\nveterans' services law and has received a discharge other than bad\nconduct or dishonorable, or is a discharged LGBT veteran as defined in\nsection one of the veterans' services law and has received a discharge\nother than bad conduct or dishonorable, who died in a county or the city\nof New York leaving no funds or insurance sufficient to pay funeral and\nburial expenses of such veteran and such veteran has no next of kin or\nperson of record previously designated to control his or her final\ndisposition pursuant to section four thousand two hundred one of the\npublic health law, such county or the city of New York shall request a\ncongressionally chartered veterans' organization within the county or\nthe city of New York where the decedent resided at the time of death, to\nengage the services of a funeral firm to conduct the funeral and burial\nservices.\n  (b) Such organization shall incur the costs associated with such\nservices, which shall include but not be limited to, the purchase of a\nsuitable container for burial, the funeral director's prices for\nmerchandise and services furnished, cost of a grave site and a military\nfuneral service at the cemetery to which such body shall be interred.\n  (c) The county or the city of New York shall en

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