N.Y. Gen. Bus. Law § 750-T
A pet cemetery owner shall dispose of a pet in compliance with a pet disposal form completed by a pet owner or veterinarian. If such pet is disposed of, either by individual cremation or individual burial, the pet cemetery owner shall within ten days of such disposal send or give a written confirmation of such disposal to the pet owner or veterinarian, depending on instructions in pet disposal form, and, shall attest to the method, date, and place of disposal. If a pet is disposed of either through mass cremation or mass burial, no written confirmation shall be required. Copies of all forms shall be retained for a period of two years after receipt. All pet remains shall be buried at least twelve inches below the surface of the ground or in accordance with section three hundred seventy-seven of the agriculture and markets law in the case of a large domestic animal or otherwise disposed of in a sanitary manner.
N.Y. Gen. Bus. Law § 750-T