N.Y. Gen. Bus. Law § 750-P
A pet cemetery which commences operations on or after the effective date of this article and which provides for the permanent interment of pets shall consist of not less than five contiguous acres of real property in total area, inclusive of any structures, facilities, or buildings situated thereon and used for the business purposes of the pet cemetery. The secretary of state may grant a waiver of the minimum size limit based on factors including the number of above-ground entombments, the number of remains buried and the nature of the surrounding community. Nothing contained in this section shall restrict any town, village or city from enacting any local law which provides for an area requirement greater than as set forth herein.
N.Y. Gen. Bus. Law § 750-P