Broadcaster Winter 2005
TABLE OF CONTENTS
How Does a Proposal Become Law in New York State? click here
President’s Message click here
Baseball Walk a Home Run click here
Matthews Publishes Cremation Products Catalog click here
Can a Cemetery Afford to Retire? click here
Henry George Monument Restored click here
The Woodlawn Cemetery Opens the Garden Conservatory Mausoleum click here
Save the Date! click here
Government & Legal Affairs Update click here
10 Simple Ways to Make a Difference click here
A Dedication for Remembrance and Healing! click here
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How Does a Proposal Become Law in New York State?
The Broadcaster often carries news about cemetery related legislation that
has been introduced or seen action during the current legislative session (See Government & Legal Affairs Update, page 11).
The actions on the bills that we cover are but a small part of the whole process, outlined below.
STEP 1: THE IDEA - The idea for a bill can come from several sources: legislators and their staffs, the Governor and his or her staff or departments (program bills), individuals, lobbyists and interest groups, or it could be a bill from a previous session that failed to become a law.
STEP 2: SPONSORSHIP - A bill must have a sponsor in order to be introduced. Legislators, the Governor and the Attorney General can sponsor legislation. When the idea for a bill originates outside of these parties, then a sponsor must be found. For example, a lobbyist with an idea for a bill must circulate it among legislators in order to find a sponsor.
STEP 3: BILL DRAFTING - The legislative sponsor submits the concept for a bill, sometimes with desired language, to the Legislative Bill Drafting Commission (LBDC), LBDC’s Legal Services Unit drafts the bill, making sure that it is in the proper form and that the content reflects the sponsor’s intentions. The LBDC assigns a number for internal tracking purposes and returns the bill draft to the sponsor. The prime sponsor may circulate the bill draft among colleagues in order to find additional sponsors.
STEP 4: INTRODUCTION - The bill draft is presented to the Index Office where it is assigned a bill number and printed. Once a bill has been introduced, the LBDC makes information about the bill- bill text, summary, sponsor’s memo, etc.- available on the Legislative Retrieval Service (LRS). The journal clerk of each house makes hard copies of bills available to anyone who wants them at their respective document rooms on the third floor of the Capitol.
STEP 5: COMMITTEE ACTIONS - Once a bill is introduced, house leadership refers it to the appropriate committee(s) for review, discussion, revision (see Step 5A) and ultimately, approval or disapproval. The staffs of the standing committees in each house evaluate the ramifications of a bill and decide whether it should be approved with or without revisions.
STEP 5A: REVISION - As a bill makes its way through one or more committees, committees may want changes. When a bill changes, it is called an amendment. Each time a bill is amended, it must go back through the LBDC where it is proofread and the appropriate form and content maintained. A bill can be amended an unlimited number of times by each committee through which it must pass. Amendments are indicated by a letter after the bill number S.180-A, for example, indicates the first amendment to Senate Bill 180: S.180-D would be the fourth amendment and the fifth version of that bill, etc. If a bill makes it through all of the appropriate committees, then it is “reported out” to the floor of the house for a vote. If a committee does not report out a bill to the floor, then it is said to have “died” in committee.
STEP 5B: SENATE FINANCE-ASSEMBLY WAYS & MEANS - Any bill that requires an expenditure of state funds must go to the Assembly Ways & Means Committee or the Senate Finance Committee.
STEP 5C: THE RULES COMMITTEE(S) - The Majority Leader of the Senate is the chair of the Senate Rules Committee and the Assembly Speaker chairs the Assembly Rules Committee. Therefore, these committees play a significant role in the flow of legislation. They are especially influential near the end of the legislative session when all bills get referred to Rules.
STEP 6: FLOOR VOTE - A bill that is reported out of each committee to which it was assigned in a particular house is put to a floor vote before the entire house. If a bill passes the floor vote in the first house and passes the floor vote in the other house where it also has been scrutinized in committee(s), then it will be sent to the Governor (see step 7). Failure to pass a floor vote in either house means the bill will not go to the Governor. Generally, it is prior to a floor vote that a bill is debated before the entire house. The public can observe floor debates from the gallery overlooking each chamber.
STEP 7: THE GOVERNOR - When a bill has passed both houses, it is delivered to the Governor. The Governor may approve of a bill and sign it, or he may disapprove and veto the bill. The Governor issues approval and veto messages.
STEP 7A: VETO - If the Governor vetoes a bill, he stops it from becoming law. Often, a bill that was vetoed or otherwise failed to become a law will be reintroduced in a subsequent session. A Governor’s veto can be overridden by a two-thirds majority vote in each house.
STEP 8: A BILL BECOMES A LAW - A bill becomes a law when the Governor signs it. As bills become laws, they are assigned chapter numbers for the particular session in which they were passed (such as Chapter 17 of the Laws of 1995), know as “session chapters.”
To see a chart explaining all of this, go to our web site at www.nysac.com. Click on Government & Legal Affairs and then choose How a Bill Becomes Law in New York State. You can also track the many bills that are currently being acted upon that could affect our industry by going to the Members Only section.
President’s Message
Dear Proud Members of the New York State Association of Cemeteries:
Your officers, board and committee members, executive director, Beth, and her team, and our legislative counsel Featherstonhaugh, et al, have been diligently working to proudly represent you, our esteemed members. It is our desire to move our collective agenda forward with both the State Cemetery Board and our state legislature.
Please take a moment to avail yourself of their efforts and the many updates provided to you in the Broadcaster, as well as on our web site, www.nysac.com.
Please save these very important upcoming dates:
1) SPRING LEGISLATIVE SEMINAR
May 2 – 3, 2005
The Desmond in Albany, New York
Do not miss this annual conference! It is one of the single best educational events our association has to offer!
2) NYSAC ANNUAL FALL CONFERENCE
September 17 – 21, 2005
The Sagamore Resort in Bolton Landing, New York
This conference offers first class accommodations and beautiful Lake George; top notch speakers make this annual event a joy to attend!
I assure you that your attendance at these conferences will be invaluable to you, whether you are a supplier to the permanent remembrance industry or as an operator.
If you have any questions or concerns regarding a particular industry-related issue, please don’t hesitate to contact your NYSAC office at (518)783-1134. They will forward your request to the appropriate officer or board member.
I look forward to seeing all of you at the May legislative meeting in Albany from May 2-3, 2005!
Most sincerely,
I remain at your service,
Joseph P. Dispenza
Baseball Walk a Home Run
On Sunday, October 10, Peter Nash, baseball historian and author of Baseball Legends of Brooklyn’s Green-Wood Cemetery, led fans on a tour across the cemetery grounds. Visits were made to the graves of Charles Ebbets, who gave his name to the Dodgers’ hallowed home, Ebbets Field, Henry Chadwick, the Father of Baseball, and James Creighton, the first great national baseball hero, as well as many more. And, as a special surprise, The Mighty Casey, played by Baseball Hall of Fame researcher Tim Wiles, appeared at the grave of DeWolfe Hopper, the actor who recited the famous poem, “Casey at the Bat,” 10,000 times during his career. The Mighty Casey, dressed in uniform and carrying a bat, casually strolled towards Hopper’s grave, where the tour had stopped, reciting the poem (which Wiles has recited about 1000 times) and thrilling the crowd.
Matthews Publishes Cremation Products Catalog
Cremation Products for Exterior Applications is the newest and most comprehensive reference catalog
offered by Matthews International Corporation.
The 36-page book outlines the steps in the development of cremation gardens and the role Matthews plays from providing drawings in the conceptual stage through the publication of direct-mail materials in the marketing phase.
This book also features a large selection of memorialization products such as cast bronze cremation memorials and rocks in assorted designs and sizes. Individual and feature plaques with scrolls for people who prefer scattering are pictured in the book along with columbaria, Cremorial® units, family estates, benches, niches, statuary and donor recognition.
“No other memorial supplier offers such a diverse selection of products for families who choose cremation. This new publication is filled with memorialization options that complement the beauty and serenity of cremation gardens. Many of the items shown are also appropriate for placement in traditional garden areas or new sections of a property that may not be appropriate for ground burial,” remarked Matthews’ Cremation Products Manager Ed Dvorak.
For a free copy of the catalog, contact your Matthews Customer Service Representative at 1-888-838-8890.
Can a Cemetery Afford to Retire?
Feasibility is in question and Trustees could be found guilty of negligence in the future
This thought-provoking article presented by NYSAC supplier Joseph P. Lizzio, CFP, and CIMA, Senior Vice President, Morgan Stanley.
Most, if not all of the Trustees of the Cemetery Funds here in New York State do not know if their Permanent Maintenance (PM) and Perpetual Care (PC) Funds are adequately funded or not. Sure, there are millions of dollars in these funds. However, questions still remain: are the dollars sufficient to fund daily operations once a cemetery closes its doors to new sales? And, will it be able to function as a business when it is essentially out of business?
The idea of being in business when you’re out of business is a unique concept, to say the least, and is a peculiar problem facing this industry. Once the cemetery sells out of its inventory, there is no new money coming in to support operations. Even though the entity is retired, it is still supposed to function day-to-day as usual (minus new cash flow that would normally come from sales), which means it must rely upon the earnings of accumulated assets to fund ongoing operations. Cemetery management has the grave responsibility of ensuring the financial health of its operation lest the cemetery will become a burden on the state and the community sometime in the future.
Let me use an analogy to make a point. Have you ever contemplated whether you are in a position now, or are going to be in a position, to retire? If that question crossed your mind, you gave thought to a few key issues. Foremost is assessing your needs. Exactly how much money will you need to spend each year in order to maintain your standard of living? In order to know this, you would have to establish what your needs are by listing all of your expenses and could possibly include making some projections. Associated questions would follow: For what amount of time will this cash flow be needed to pay these expenses and at what specific date are you planning your retirement? If that date is in the distant future, should you adjust those needed dollars so as to factor in inflation? Once you have the answers to questions like these you can “back into” the dollars required to provide the cash flow you need either today or at some other point in time, using present value calculations. Yes, you can determine if you are adequately funded to meet your perceived liabilities or retirement needs. This is fundamental financial planning at work.
Cemeteries too, need financial planning, albeit a little more complicated. Given the lack of planning done by the industry at large, there is a looming problem that needs to be addressed. Simply no one knows to what extent assets match liabilities; this is despite the fact that compliance with Section 1508 of the New York State Rules and Regulations requires each cemetery to assess the condition of their PM and PC Funds.
Could someone please explain to me how one can make a statement as to the condition of these funds if the person making the statement doesn’t know if it is adequately funded to the date at which the statement is being made? Isn’t that what the statement is about, the financial health of the funds? The clock is ticking and we need to get our arms around this sooner rather than later.
The problem dates back to 1949. That is when Cemetery Law first came into existence here in New York. Things were different back then though, weren’t they? The average salary was $1,299 a year, life expectancy for men was about 61 years of age and only just over half of all homes in the United States had indoor plumbing. Although much of life has changed dramatically, the laws that govern cemeteries have remained virtually unchanged since then. This is the root of the problem.
What course of action could a cemetery take now to assess its situation? The best and most obvious approach would be to draft and use an up-to-date Master Plan. It truly is the essential ingredient that is needed to develop a financial model in order to test the adequacy of a cemetery’s trust funds’ assets. Many organizations have Master Plans. Unfortunately, they are extremely dated because they were likely drafted sometime during the formation of the cemetery itself, and haven’t been updated since. The drafting of a good Master Plan requires both science and art. The planner must apply myriad technical skills, which will permit him/her to maximize the landscape in terms of sales dollars per square foot without sacrificing its beauty. At the same time, much like an artist, he/she must possess the creative talents and people skills to implement management’s vision for the property. Moreover, let us not forget that he/she must also factor in the trend in the industry toward larger mausoleums, and cremation crypts and gardens. Picking the right planner is extremely important!
Once the Master Plan is made, a different set of analytics needs to be performed. These involve the frequency or rate that sales are made. By analyzing historical sales one could make certain assumptions about sales in the future. Those assumptions, combined with the Master Plan give us the opportunity to estimate the point at which the cemetery would close the doors and go into “retirement mode.” It is at this time that sales cease because the inventory is sold out (I am disregarding reclamation for the moment). This “target retirement date” is similar to the retirement date an individual would have in the analogy I used in paragraph three. This is the first piece of this big puzzle that needs to be solved.
The second piece revolves around the expenses that the management team (who’ll be in place at the “time of retirement”) will be facing in order to operate the business. Since the business has many facets to it, the expenses come in many flavors and do vary each year. Yet it is imperative that an attempt be made to capture what the likely expenses will be, using averages and adjusting for things like inflation. Also, you need to recognize that some of the expenses that occur now, while the cemetery is in full blown operations, may not occur once the doors to the sales office close. The main expense categories would include; employee salaries & benefits, insurance costs, office supplies & systems, external systems (like roadwork or drainage), building maintenance, professional services, gardening and vehicle purchases & maintenance. The more detailed you are when identifying the expenses, the more accurate the analysis will be. As the saying goes, junk in, junk out. Attention to detail is crucial so as to avoid making simple errors in this process.
The final piece to this puzzle involves the incorporation of financial assumptions as it pertains to investments. You will need to ascertain the future value of the PC & PM funds on the target retirement date. Doing this may seem fairly straightforward but it is not. It requires familiarity with various methods of calculating future values. Not to mention that cash flows into the funds must also be considered. To further assist with these types of calculations, input from a professional in the financial services industry could be extremely valuable. For without competency in making these calculations, coupled with a lack of sound reasoning as it pertains to the PC & PM portfolios’ returns in the future, the analysis will be flawed. Thus, I strongly urge you to seek help with this aspect of the project too.
If an organization was to follow this methodical three step approach to addressing this issue, then and only then, would management truly be in an informed position in order to assess the adequacy of the PM and PC funds’ condition.
Now I know what you are thinking; a Master Plan is going to cost some ridiculous amount of money, so why would the organization incur that expense now if they aren’t required to? My answer to this is simple, remember Section 1508? Trustees are required to do it! They just do not have anyone breathing down their necks at the moment, forcing them to do so! Just the same, the communities they serve and New York State are counting on them!
The overall health of the cemetery industry here in the great State of New York is in question. The industry can look the other way, accept the status quo and history can be the judge later on. However, it may be possible that while attempting to comply with Section 1508 of the New York State Rules and Regulations, the Trustees of today will be considered guilty, at least morally, of neglecting their responsibilities. This could be true if the statements they made each year were not substantiated with respect to the overall health of the funds they were responsible for overseeing. Time will tell.
Henry George Monument Restored
Henry George (1839-1897) certainly came a long way. Born into a religious, middle class household
in Philadelphia, his formal education ended when he left school at the age of fourteen to become an
errand boy. He then worked at a series of jobs, quitting some, getting fired from others, and was always penniless.
In 1865, George began to write for a living, and his fortunes turned up. Hired as an editorial writer by the San Francisco Times, he soon became its managing editor. But the theme that consumed him, and on which he would spend years writing and speaking, was the widening post-Civil War gap between rich and poor, and the drastic reforms that he felt were needed to fix the free enterprise system.
In the 1870’s, George wrote Progress and Poverty, ”an inquiry into the cause of industrial depressions and of increase in want with increase in wealth,” in which he championed a “single tax” on the unimproved value of all land to reform America’s economic system and alleviate post-Civil War inequities. But, despite every effort, he was unable to find a publisher for his book. After he spent two years setting his own type, Progress and Poverty was finally published in 1879 at the then-enormous price of $7.50 (equivalent to about $150 today). It was an immediate and worldwide hit. Edition after edition sold out. In the first year after its publication nearly two million copies were sold. George’s book, propelled by its sincerity, fervor, and detail supporting a simple theory, soon became the second-best selling book of the day, eclipsed only by the Holy Bible. World leaders such as Sun Yat-sen, George Bernard Shaw, and Leo Tolstoy were strongly influenced by it. Henry George was almost instantly transformed into a wealthy man by the system that he so vehemently criticized.
In 1880, George moved to New York City, where he was immensely popular. He spent the next few years on speaking tours through Ireland, England, Scotland, and Australia. Then, in 1886, George ran as the United Labor Party candidate for mayor of New York City after rejecting the Tammany Hall political machine’s secret offer of a seat in Congress if he withdrew. Although he was portrayed as an “apostle of anarchy” and lost resoundingly to Abram Hewitt, George did receive more votes than the Republican candidate, a young man by the name of Theodore Roosevelt.
While campaigning for New York City mayor in 1897, Henry George suffered a stroke and died. More than 100,000 people came to pay their respects at his bier and thousands accompanied his body to its burial place at Green-Wood Cemetery. An elaborate monument of granite and bronze, featuring George’s portrait bust, was placed over his grave. But his monument, exposed on a hillside to the elements, deteriorated badly over the next century. Now, thanks to funding by the Vinmont Foundation and the Green-Wood Historic Fund, it has been restored to its original grandeur by conservator Mark Rabinowitz.
Henry George was one of America’s most influential and important American reform theorists. He was also the grandfather of Agnes de Mille, the famous dancer and choreographer. And, the famous board game, Monopoly, evolved from a game created and played by Henry George’s followers and based on his economic theories.
The Woodlawn Cemetery Opens the Garden Conservatory Mausoleum
The crew of the Carrier Mausoleum Company has completed the construction of a new 23,000 square foot
community mausoleum at The Woodlawn Cemetery. This is the tenth community mausoleum built at
Woodlawn, adding 2400 spaces to serve the needs of New York families while providing a beautiful modern facility for visitors.
In September, the Dedication Ceremony for the Garden Conservatory Mausoleum was held. Assisting with the official ribbon cutting were: John P. Toale, Jr., President of the Woodlawn Cemetery, Richard Fishman, Director of the New York State Cemetery Board, Barry Boudreaux of J. Stuart Todd, and John Carrier of Carrier Mausoleum Company. Over three hundred people attended the event including lot owners, their families, community leaders, and funeral directors.
Designed by the architectural firm of J. Stuart Todd, the ambitious construction project began in fall of 2002. One of the challenges of the project was developing a new facility that would complement the historic appearance of The Woodlawn Cemetery (est. 1863). The stone was carefully selected to be compatible with the material used in older monuments. Silver White Granite and San Francisco Verde Green Granite were chosen to complement the spacious design.
Windows, skylights and courtyards were incorporated into the layout to provide visitors with natural light; arbors, trellises and plantings were included in the scope of work to beautify the courtyards. In one courtyard there is a fountain, while an eight-foot high white marble angle, inspired by the 19th century carvings found on the grounds of the cemetery, adorns the Angel Courtyard.
Prior to completion, forty percent of the available spaces in the mausoleum were sold. The cemetery anticipates that within the next four years the remainder of the 2400 spaces and 300 niches will be purchased. For information about The Woodlawn Cemetery, log onto our web site at www.thewoodlawncemetery.org or contact us at sales@thewoodlawncemetery.org.
Save the Date!
New York State Association of Cemeteries
77th ANNUAL FALL CONFERENCE
Saturday, September 17 – Wednesday, September 21, 2005
We will return to the beautiful Sagamore Resort on Lake George.
Don’t miss:
· Networking with fellow cemetarians and suppliers
· Keynote presentations
· Government and Legal Affairs Update
· Dinner Cruise on Lake George
· Exceptional Golf
· And much more!
Mark your calendar now!
Government & Legal Affairs Update
The 2004 legislative session has come to a close. The Committee along with Featherstonhaugh,
Wiley, Clyne & Cordo LLP, will begin working on the 2005 session.
2004 LEGISLATION-
A) Modified Total Return: A.7346-B Tokasz/S.3418-A Marchi Bill has passed in both the Senate & the Assembly and was signed into law by the Governor
B) Society Bill:A.9861-Sweeney/S.6630-Rath Passed both the Senate & the Assembly and was signed into law by the Governor
2005 LEGISLATION-to be introduced
A) Crematory legislation
B) Sale of Outer Burial Containers
C) Abandoned Cemetery Maintenance by Cemetery Corporations
REGULATION-
A) Sale of Vaults – sent back to GORR; pending
ANTI-COMBINATION UPDATE-
A) Update on Appeal: Randy Ezick, an appeals attorney, has submitted the appeal papers to the Court and also has filed a brief in reply to the Attorney General’s filing in order to contradict some of their statements. The oral arguments were heard on November 16, 2004. The Court ruled in favor of the State.
I would like to thank every cemetery for making this year’s Legal Fund drive our best ever.
Frank F. Giglio
Chairman
10 Simple Ways to Make a Difference
This is part 2 in a 10 part series on simple ways cemeteries can make a difference in protecting our
environment. Each one will contain examples of projects you can complete on your way to achieving
certification as a member of the Audubon Cooperative Sanctuary Program. For further information on this program, contact Audubon International at 518-767-9051 or visit their Web site at www.audubonintl.org.
#2: Naturalize
Consider potential locations and ways you might modify your existing landscape to include more or different plantings. By naturalizing unused or minimally used parts of your property, you’ll provide better habitat for wildlife.
Incorporate naturally landscaped areas in phases so that you can learn and experiment with what works best for your property before making a major investment of time or money.
Benefits (to YOU and the environment!)
* Find creative ways to add new burial areas (see photo)
* Provide needed food and cover for a diversity of wildlife
* Provide interesting places for cemetery visitors to explore
* Lower maintenance costs by choosing low or no maintenance plants
* Promote your cemetery as an important green space in the community
A Dedication for Remembrance and Healing!
Ever since the tragedy that occurred on September 11, 2001, it has been the intention of the Catholic
Cemeteries of the Diocese of Rockville Centre to erect a memorial to call to mind the event that will
be forever etched in our memory and will remain a part of our national psyche. Since that day, we have worked to provide a place in one of our local Catholic Cemeteries where the names of those who died would be memorialized and where their families could come for remembrance and meditation. As one people in Christ’s body, whose membership does not expire with death, we hope our cemeteries provide a place to renew faith and affirm hope in the resurrection and the eternal mercy of God.
The memorial was erected in the small section of land that had been set aside for the victims in Holy Rood Cemetery in Westbury. The central feature of the memorial is a bronze replica of Michelangelo’s Pieta which was blessed on Memorial Day 2004. The firm from which it was purchased owns the plaster copy taken from the mold of the original masterpiece. The replica is cast using the lost wax technology and is as close as you can get to the original masterpiece by Michelangelo. As a background for the statue, there is a large cruciform shape of black granite on which is inscribed the names and occupations of those who died on September 11th as requested by their family. (This was done at no cost to the families, but required the permission of the next of kin.) The inscription of the names on a massive piece of black granite is a powerful image of lasting memorialization. The two structures are joined together in a stone-paved plaza, uniting the memory of those who died with the redemptive death of the Savior Lord. It also provides a place of peace, meditation and consolation to all families. Bishop Murphy blessed the memorial on All Souls Day, November 2, 2004, in conjunction with the cemetery field Mass.
Although the memorial is already installed, additional names of the victims of September 11th have been and continue to be added and inscribed on site. Also the cemetery continues to offer memorials in the stone pavers placed within the plaza for those interested in a special memorial. The forms and additional information can be received by telephoning the cemetery office or visiting the cemetery’s web site at www.holyroodcemetery.org We received donations from more than 1200 families to help defray the cost.
Some interesting facts about our memorial:
· How many names have been inscribed? 404
· What do the inscriptions say? The deceased’s name and occupation where requested.
· Where are these burial sites? Some are several feet away from this memorial; others are throughout Holy Rood, Holy Sepulchre and Queen of All Saints cemeteries, and in parish and other cemeteries in our area. Many names are inscribed in memory of those whose remains have not yet been recovered.
· The statue is an exact replica in bronze of Michelangelo’s famous statue.
· The black granite wall is 10 ½ feet tall and 8 feet wide. It is cut from one piece of black granite in a cruciform shape that stands on the base totaling 12-feet in height.
· The stone paver memorials placed have been etched IN MEMORY OF deceased or DONATED BY families and friends who wish to contribute to the memorial.