The New York State Division of Cemeteries released a revised annual financial report form this year for regulated cemeteries to complete. It is a requirement for all cemeteries to fill out this form, including cemeteries that submit audited or reviewed financial statements.

The new form includes an “EZ” section for cemeteries that have less than $50,000 in total assets and have 15 or less burials annually. This represents a shortened version of the report, and these cemeteries are only required to complete pages 1-3 of the form.

For all other cemeteries that do not meet the criteria above, they start at Part Four – A of the form. However, certain parts of the form do not apply to all cemeteries, as it depends on what services are offered. If a cemetery does not offer perpetual care for the upkeep of an individual lot or lots, they do not have to complete pages 7-8. Cemeteries that do not make sales on an installment basis do not have to complete Schedule A on page 10 of the form. Likewise, those cemeteries that do not allow prepayment of services or sale of merchandise do not have to complete page 11 of the form.

NYS cemeteries must file reports by March 31, or 90 days after the fiscal year end. Don’t hesitate to contact Cerini & Associates if you need assistance!

Revised Annual Report Form

NYS Division of Cemeteries Bulletin

Matthew Hecker, MS

Matthew Hecker, MS

Senior Accountant

Matthew is a member of Cerini & Associates’ audit staff where he works with our nonprofit and school district clients. Matthew has experience in internal claims auditing and external auditing, including financial statement audits and pension plan audits. Matthew’s knowledge and experience allow him to provide specific services including systems testing and analysis, internal and external audit functions, and claims audit functions.