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Since 1990, more than 150 regulated cemeteries have failed, according to the association.

In testimony to the state legislature earlier this year, Gerry Geist, executive director of the Association of Towns, said the cost of caring for these resources can be "overwhelming for small towns and challenging for larger towns."The average cost to town taxpayers when a cemetery fails is ,500 per year per acre of cemetery, Geist said. He left the service in 1781, apparently not having been in any battles, according to pension paperwork.

Work began in 2013 by the Hilton Parma Historical Society on the remaining site, the Smith-Dunbar Cemetery off of Lake Avenue.

Scott Banker, a cemetery photographer, documenter and preservationist has done work locally and in other states on cemetery preservation projects, including Parma Union Cemetery in Parma.

Although the exact reasons why the cemetery was abandoned are hazy, the 1-acre plot where Wilkinson's and other headstones lie has been in the care of the town of Greece for possibly as long as a half-century.

Rumor has it that the headstones may have been initially toppled not by vandals, but by town workers many years ago to make it easier for maintenance crews to whip through the site on their lawnmowers.

But a state Department of State report from the early 1990s said there are about 1,800 regulated nonprofit cemeteries in the state then.

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The group, with assistance from the American Legion and others, assembled military records and mapped out the graves of each soldier, sailor and marine they could find.

The earliest recorded burial there was in 1831, of Lucretia Gamble, wife of William, who died Feb. As far back as 1964, plots of land owned by the North Greece Cemetery turned up in a newspaper's list of parcels being sold for nonpayment of Monroe County taxes.

What is unclear is why these cemetery parcels would have been taxed in the first place.

Then, a chain link fence was erected around the other cemetery, and "it wasn't long before people cut through the fence and tipped the stones again."Still, the North Greece Cemetery is emblematic of a growing problem in New York: one of cemetery associations running short of funds, giving up their caretaking responsibilities and leaving taxpayers to shoulder the costs.

Or, perhaps, to not shoulder the costs and instead end up losing some of the nation's oldest burial grounds in the process."The issue of abandoned cemeteries is being recognized as one of the biggest taxpayer liabilities across, especially, upstate New York," said David Fleming, legislative director for the New York State Cemetery Association in Albany.

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