§ 141. Burial of the dead. 1. (a) If a recipient of public assistance
or care or other person dies leaving no funds or insurance sufficient to
pay the expense of his burial, the relatives who survive him who were or
would have been responsible for his support, pursuant to section one
hundred one of this chapter, shall be responsible for such expense to
the extent that they are able to pay the same in whole or in part; and
the public welfare official paying such expense or any part thereof may
recover all or part of the amounts expended by him from such relatives,
who shall be severally and jointly liable therefor in accordance with
their respective abilities.

(b) Except as otherwise provided the public welfare district, town or
city which was or would have been responsible for furnishing public
assistance or care to the person while alive shall provide for the care,
removal and burial of the body of a recipient of public assistance or
care who shall die, or of a person found dead in the public welfare
district.

2. If, when such provision is made by a public welfare district, town
or city, the deceased leave no funds or insurance sufficient to pay the
expense of his burial and there are no known relatives, friends or
personal representatives liable or willing to become responsible for
such expense, the expense of such burial shall be a charge on such
public welfare district, town or city but the public welfare official
thereof may recover the same in whole or in part from the relatives of
the deceased liable therefor.

3. (a) When burial arrangements for a recipient of public assistance
or care are made by relatives or friends of the deceased and the expense
of such burial does not exceed the amount fixed by the appropriate
public welfare official or the local appropriating body for similar
burials in similar circumstances, such public welfare official may:

(1) if such relatives or friends were required to pay the expense of
such burial in order to arrange the same, wholly or partly reimburse
them, from assets transferred or assigned to such social services
official by or on behalf of the deceased recipient; but he shall not
reimburse a legally responsible relative of the deceased for any part of
the amount paid by him which in the judgment of such social services
official such relative is able to bear; nor shall such official expend
from such assets for such purpose more than is permitted by or pursuant
to this section, other provisions of this chapter and regulations of the
department.

(2) pay part of the expense of such burial, if, and to the extent and
under the circumstances, permitted by his local policy, which shall not
be inconsistent with this chapter, and the regulations of the
department; but in no case shall such social services official pay more
than the balance remaining to be paid after the total of the amounts
paid or to be paid by all other sources, including payments made or to
be made by such legally responsible relatives of the deceased as are in
the judgment of such official able to bear the same, is credited to and
deducted from such expense.

(b) In no case shall a public welfare official expend, pursuant to the
provisions of this section or any other provision of this chapter, for
the burial of a recipient of public assistance or care, from assets
transferred or assigned to him by or on behalf of such recipient, an
amount which shall be in excess of five hundred dollars.

4. For purposes of this section, the term "recipient of public
assistance and care" shall include persons receiving federal
supplemental security income benefits pursuant to title sixteen of the
federal social security act and/or additional state payments pursuant to
title six of article five of this chapter.

5. Expenditures for burial made by social services districts, cities
and towns pursuant to the provisions of this chapter shall, if approved
by the department, be subject to reimbursement by the state, in
accordance with the regulations of the department to the extent of one
hundred per centum thereof in the case of needy Native Americans and
members of their families residing on a reservation within the state and
fifty per centum in all other cases, and such reimbursement shall be
claimed and paid in accordance with the procedure prescribed by and
pursuant to section one hundred fifty-three. However, only so much of
such an expenditure as does not exceed two hundred fifty dollars for
expenditures made prior to October first, nineteen hundred eighty-six,
four hundred dollars for expenditures made on and after October first,
nineteen hundred eighty-six and prior to April first, nineteen hundred
eighty-seven and nine hundred dollars for expenditures made on and after
April first, nineteen hundred eighty-seven shall be subject to
reimbursement by the state.

6. If an applicant for or a recipient of public assistance or care or
of medical assistance under section two hundred nine or three hundred
sixty-six of this chapter establishes an irrevocable trust for the
payment of his or her funeral expenses, or those of a family member,
under section four hundred fifty-three of the general business law, any
funds remaining in such trust after the payment of all funeral expenses
must be paid over to the social services official responsible for
arranging for burials under this section in the local government
subdivision where the decedent resided.