Department of State

Cemetery Maintenance Fund

Approximately 1,900 of the 6,000 cemeteries in New York State are regulated by the Department of State. Regulated cemeteries pay interment fees to the Cemetery Maintenance Fund, and may submit claims to the Fund to cover the costs of certain cemetery repairs. The Fund was created in 1988, primarily in response to anti-Semitic vandalism in cemeteries. We audited the Departmentís controls over fee collections and Fund disbursements. We found that improvements were needed in controls over fee collections if the Department was to have reasonable assurance all fees due to the Fund were paid. We determined that all the disbursements in our test period were made for appropriate cemetery repairs. We also found that the fees paid into the Fund were significantly exceeding the disbursements made from the Fund, and recommended that consideration be given to reducing fee amounts.

For a complete copy of Report 2003-S-57 click here.
For a copy of the 90-day response click here.