So Trouble, Helmsley's 8-year-old dog who recently inherited a $12 million trust fund, cannot be buried alongside the "Queen of Mean" in her $1.4 million mausoleum, as was a directive in her recently released will.

"I direct that when my dog, Trouble, dies, her remains shall be buried next to my remains in the Helmsley mausoleum," Helmsley wrote.

Andy Cupak, superintendent of Sleepy Hollow Cemetery, wouldn't discuss specifics of Helmsley's will, but said the cemetery was governed by the laws of the state. He said there were no animals among the 45,000 buried at Sleepy Hollow Cemetery.

The reverse isn't always so, as human remains that are cremated can be buried in a pet cemetery.

Moynihan said although the state registers pet cemeteries, it does not regulate them and therefore has little enforcement authority.

Ed Martin, vice president of the Hartsdale Pet Cemetery and Crematory, said there are about 700 cases there where human remains are beside a pet's at the Westchester burial site.

"When a human is cremated, you're able to bring the remains to a pet cemetery," Martin said. "We've been told, you're not able to bring pet or pet remains in a human cemetery."

As for Trouble, she may have some time to spend the millions set aside for her as Maltese typically live 15 years or more.

When and if Trouble gets into some legal trouble, Moynihan said, the state would have to step in.

"We're the regulatory authority and we have the responsibility to enforce the law," he said.

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