N.Y. Comp. Codes R. & Regs. Tit. 19 § 200.3 - Filing of financial reports by cemeteries
(a) Every cemetery
corporation shall file an annual financial report with the division within 90
days following the close of the cemetery's fiscal year. The annual report shall
be filed or submitted in the form and manner prescribed by the division,
whether by mail, electronically, or otherwise.
(b) The annual report shall be signed by at
least two officers or directors of the cemetery corporation, shall include a
completed division financial report, DOS-415, and shall include any Federal
Form 990 filed by the cemetery for the preceding calendar or fiscal year. The
Form 990 shall be filed or submitted in the manner prescribed by the division,
whether by mail, electronically or otherwise.
(c) In addition, every medium, large and
non-traditional cemetery corporation and any cemetery directed to do so
pursuant to §
200.4(d) of this
section shall also file a CPA financial report.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.