More to the point:
“Government doesn’t have funds to transport and guard prisoners to attend funerals.”
In a case like Madoff’s where they took every cent he could muster to his name to partially remunerate his victims, it would seem obvious. As it is, he’s in a white collar crime joint anyhow instead of boxed up like a violent rape murderer, he’ll be able to see the movie of the funeral as often as he wishes.