Chapter 543 of the Laws of 2003 adds new paragraph (b) to Subdivision 4145(2) of the Public Health Law. The new law, which became effective on October 17, 2003, requires any person or other entity owning, operating, managing, or in charge of a place of burial, cremation, or other final disposition in this state, who receives the body of a deceased person, to provide a receipt for the body to the funeral director or undertaker who delivered the body. The receipt must:

• include the name of the deceased person as it appears on the burial, cremation, or transit permit, and
• indicate the date the body was delivered,
• include the name of the funeral director or undertaker delivering the body and the license number of such funeral director or undertaker,
• include the name of the licensed funeral firm the funeral director or undertaker represents,
• include the name of the owner, operator, manager, or person in charge of the place of burial, cremation, or other final disposition who received the body of the deceased person, and
• be endorsed (signed) by both such person and the funeral director or undertaker.

Form of Receipt

     The new Receipt statute does not require the use of any particular form. The Division of Cemeteries believes any document that includes all of the required information will satisfy the statute.

Using a copy of the "Burial-Transit Permit" as a Receipt

     The standard form of Burial-Transit Permit (Form DOH-1555 (9/98)) will usually contain much of the information that must be included in the Receipt. For example, the "name of the deceased person as it appears on the burial, cremation, or transit permit" will, obviously, be included in the Burial-Transit Permit. Similarly, the "name of the licensed funeral firm the funeral director or undertaker represents" will usually be the "Funeral Home" named in the "Permit Issued to" section of the Burial-Transit Permit. With this in mind, a copy of the Burial-Transit Permit can be used as a Receipt if the information that is required by the new statute, but not already included in the Burial-Transit Permit, is inserted in the available spaces on a copy of the Burial-Transit Permit. For example, the legend "Receipt provided pursuant to Public Health Law Section 4145(2)(b)" can be inserted in the available space at the top of a copy of the Burial-Transit Permit, and the following information can be inserted in the available space at the bottom of that copy of the Burial-Transit Permit:

• an indication of the date on which the body was delivered (e.g., "Body delivered on _________________ ."),
• a signature line for the person receiving the body, with that receiving person’s name, and the cemetery he or she represents, printed beneath that line,
• a signature line for the funeral director or undertaker delivering the body, with that delivering person’s name, and an indication that he or she "represents the funeral home named above," printed beneath that line, and
• a space for the license number of the funeral director or undertaker who delivered the body.

     If a Cemetery wishes to use a copy of a Burial-Transit Permit as a Receipt in the manner discussed above, it is important to note that a copy of the Burial-Transit Permit should be used to create the Receipt. The original Burial-Transit Permit is a separate legal document, and the original Burial-Transit Permit should not be used as the Receipt. The person in charge of the place of burial or other disposition is still required to complete the original Burial-Transit Permit, and to file the completed original with the registrar of the district in which the cemetery is located, as provided in Public Health Law Section 4145(3).

Matters to consider when filling in a Receipt form

     Whether the Cemetery elects to use a copy of the Burial-Transit Permit with the additions discussed above or any other form of Receipt, the Cemetery should consider the following when filling in the Receipt form:

• Although not expressly required by the new statute, it is recommended that the name of the cemetery be included along with the name of the person receiving the body. (For example, the name of the person receiving the body, "John Smith", would be followed by the name of the cemetery for which he acted, "ABC Cemetery, Inc.")
• The new Receipt statute specifies that the Receipt must include the license number of the funeral director or undertaker who delivers the body. The "Registration Number" provided in the "Permit Issued to" section of the Burial-Transit Permit form is the number issued to the funeral home identified in that section. The funeral home's "Registration Number" is not the funeral director's or undertaker's license number. A Receipt that includes only the funeral home's "Registration Number" will not satisfy the requirements of the new statute.
• The Department of Health issues both a "license number" and a "registration number" to funeral directors and undertakers who perform funeral services in this State. The Department of Health has advised the Division of Cemeteries that each such number is unique, and that either number would uniquely identify the funeral director or undertaker. Accordingly, the Division of Cemeteries would not object to a Receipt that reflected either the license number or the registration number of the funeral director or undertaker who delivered the body. (As noted above, a Receipt that includes only the registration number of the funeral home will not satisfy the requirements of the new Receipt statute.)

Procedure after Receipt is completed and executed by both parties

     When the Receipt has been fully filled in, signed by the person who received the body, and signed by the funeral director or undertaker who delivered the body, the person who received the body should

• make a copy of the Receipt,
• give the original Receipt to the funeral director or undertaker who delivered the body, and
• keep the copy of the Receipt.

     Cemeteries (and other places of final disposition) are required to make their copies of Receipts available for inspection by the Division of Cemeteries during normal business hours.

     Licensed funeral firms are required to retain original Receipts for a period of not less than four years, pursuant to the rules and regulations of the Department of Health governing the maintenance of records. Funeral firms with questions on this requirement should contact the Department of Health for further information.

Subsequent Removal of Body

     If a body originally delivered to one cemetery is subsequently removed for re-delivery to another place of burial, cremation or other disposition, it is recommended that the original cemetery request the funeral director or undertaker removing the body provide the original cemetery with a written statement, signed by the funeral director or undertaker, acknowledging that the body has been delivered to the funeral director or undertaker for the purpose of such removal and re-delivery. Such an acknowledgment will be an important part of the "paper trail" for the body in question.

     The original cemetery from which the body is to be removed should also require that the funeral director or undertaker provide the required permit(s) for such removal and re-delivery.