(a) Eligible recipients under this program shall be those who bore the cost of the funeral as the agent in control of the disposition of remains. 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.

(b) Such optional burial allowance is a reimbursement of an eligible decedent's burial and interment costs not to exceed two thousand five hundred dollars in a New York state not-for-profit cemetery. The reimbursement is generally available as a plot interment allowance. Any allowance granted by the government of the United States, pursuant to 38 U.S.C. §§ 2302, 2303, 2306, 2307 and 2308 or 10 U.S.C. § 1482 shall be first applied toward interment costs. An additional allowance of up to the cost of the actual burial and interment as provided under subdivision thirteen of section three hundred fifty-three of this article may be awarded to cover any remaining expenses.

(c) 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 agent in control of the disposition of remains for reimbursement as provided in this section.