Section 354-B. New York state supplemental burial allowance for members of the armed forces of the United States killed in combat or duty subject to hostile fire or imminent danger, as defined in 37 USC § 310(a)(4)

1.
  As  used  in  this  section, "parent" means a father, a mother, a father
  through adoption, a mother through adoption, or an individual who, for a
  period of not less than one year, at  any  time  before  the  decedent's
  entry into active military service stood in the relationship of a parent
  to  a  decedent  killed  in  combat  or  duty subject to hostile fire or
  imminent danger, as defined in 37 USC § 310(a)(4), or,  if  two  persons
  stood  in  the relationship of a parent for one year or more, the person
  who bore the expenses of the funeral of the decedent.
    2. There is hereby established within the division a  New  York  state
  supplemental  burial  allowance  for  members of the armed forces of the
  United States killed in combat  or  duty  subject  to  hostile  fire  or
  imminent danger, as defined in 37 USC § 310(a)(4), who were residents of
  New  York  state at the time of his or her death. (a) The purpose of the
  program is to administer and monitor a supplemental allowance program to
  aid families of military personnel who were killed  in  combat  or  duty
  subject  to  hostile  fire  or  imminent  danger, as defined in 37 USC §
  310(a)(4), with respect to expenses  incurred  in  connection  with  the
  burial of the decedent.
    (b) Eligible recipients under this program shall be those who bore the
  cost  of  the  funeral,  in  order of priority: (i) surviving spouses or
  domestic partners of deceased military  personnel  who  were  killed  in
  combat or duty subject to hostile fire or imminent danger, as defined in
  37  USC  §  310(a)(4);  (ii)  adult  children  of  the deceased military
  personnel who were killed in combat or duty subject to hostile  fire  or
  imminent  danger,  as  defined  in  37 USC § 310(a)(4); (iii) parents of
  deceased military personnel who were killed in combat or duty subject to
  hostile fire or imminent danger, as defined in 37 USC §  310(a)(4);  and
  (iv)  any  other  relative. An application shall be made available to an
  eligible  recipient.  Any  applicant  convicted  of  making  any   false
  statement  in  the application for the reimbursement shall be subject to
  the penalties prescribed in the penal law.
    (c) Such burial allowance is a partial reimbursement  of  an  eligible
  decedent's  burial  and  funeral  costs.  The reimbursement is generally
  applicable  to  two  components:  (i)  a  burial  and  funeral  expenses
  allowance, and (ii) a plot interment allowance. Any allowance granted by
  the government of the United States, pursuant to 38 U.S.C. § 2301, 2302,
  2303,  2306,  2307  and  2308 or 10 U.S.C. § 1482 shall be first applied
  toward burial and funeral costs. A state allowance of up to six thousand
  dollars may be awarded to cover any remaining expenses.
    (d) Evidence of the military service of the  decedent  for  each  case
  shall  be  furnished  in  the  manner  and  form prescribed by the state
  director; upon being satisfied that the facts  in  the  application  are
  true, the state director shall certify to the state comptroller the name
  and address of such recipient.
    (e)  The  state  director  shall  submit a report to the governor, the
  chairperson of the senate finance committee, and the chairperson of  the
  assembly  ways  and  means committee not later than January fifteenth of
  each year in which this section is in effect. Such report shall include,
  but not be limited to, regulations promulgated pursuant to this section,
  allowances paid, and an account of the monies spent and the relationship
  of the distributees to the decedent.