Wow.
You're right, what a senseless death of an innocent pup.
If you don't have the money or resources to care for an animal, why get one? Your sister has no business getting another pet in the future. I know it's a difficult situation being family and all, but I'd have a hard time excusing/forgiving this sort of behavior even in family. I'd say "tough love" and report her for animal cruelty/negligence so that she's legally restricted from having another animal in her household for a number of years.
Also, as another poster stated, parvo will linger in soil for over a year. It's as hardy as it is contageous--it survives extreme cold and hot temperatures. The only household disinfectant that kills the virus is bleach. If Cocoa had indeed died from parvo, consider your sister's home contaminated groud that could be lethal to any new puppies.