The Division of Cemeteries and the Cemetery Board continue to grapple with comments on new regulations in these two areas. At its February 2014 meeting, the Cemetery Board indicated that it is in the process of drafting a response to pet cemetery regulations. These regulations would allow pet cemeteries to bury human remains but would also require that they not charge a fee for human burials and do not advertise burial services. The New York State Association of Cemeteries (“NYSAC”) has offered comments to these regulations and opposes these regulations on the grounds that the Cemetery Board is acting outside of its authority to allow pet cemeteries to bury human remains. The Cemetery Board also continues to address comments to new financial reporting regulations. While many issues have been addressed, there continues to be concern with §201.19 of the proposed regulations because of what appears to be a requirement that the deposit of the entire Permanent Maintenance Fund contribution be made at the initiation of sale.