Department of State

Cemetery Maintenance Fund (Follow-Up Report)

Certain cemeteries in New York State are regulated by the Department of State. These cemeteries pay interment fees to the Cemetery Maintenance Fund, and may submit claims to the Fund to cover the costs of certain cemetery repairs. In audit 2003-S-57, we examined the Departmentís controls over fee collections and Fund disbursements, and found that certain improvements were needed. In particular, we found that the amounts paid into the Fund in fees exceeded the amounts disbursed, and accordingly, we recommended that consideration be given to reducing fee amounts. When we followed up on the matters that were addressed in our prior audit, we found that most of our audit recommendations had been implemented.

For a complete copy of Report 2008-F-18 click here.
For a copy of the 90-day response click here.