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NYC Conflicts of Interest Board

Annual Disclosure

New York City's annual disclosure law, Section 12-110 of the City's Administrative Code, requires that approximately 8,500 New York City employees, elected officials, and candidates for office file annual reports of their financial affairs and outside positions and interests, as well as those of their spouses or domestic partner and dependent children.

The purpose of the annual disclosure law is to provide accountability by public servants, to focus the public servant, press, and media at least once a year on the public servant's private interests, and to help ensure that there are no prohibited conflicts of interest between City employees' official responsibilities and private interests.

On this page you will find materials related to Annual Disclosure, including the text of Section 12-110 of The Administrative Code, The Annual Disclosure Law, plain language materials, general articles on annual disclosure, how to request an Annual Disclosure Report, and links to information about EFD (Electronic Financial Disclosure).  

Requesting Annual Disclosure Reports 

Annual Disclosure Reports are available to the public when a written request is submitted to the Board's Annual Disclosure staff. When notified that the reports are ready, requestors must come to the Board's offices with photo identification where they can either inspect the reports on the premises or obtain copies to take with them. There is a nominal fee for obtaining copies of reports. The complete procedure for requesting reports and the Annual Disclosure Report Inspection Form are found below.

●  Procedure for Requesting Annual Disclosure Reports (in PDF)
●  Annual Disclosure Report Inspection Form (in PDF)
●  Electronic Financial Disclosure Application Questions (in PDF)

 Electronic Financial Disclosure

●  Filing Your 2012 Annual Disclosure Report (in PDF)
●  Filer's User Guide
●  Use of City Personnel to Complete Financial Disclosure Reports (in PDF)
●  Tips for Filing Your 2012 Annual Disclosure Report (in PDF)
●  Agency Contacts for Annual Disclosure (in PDF)
●  Electronic Financial Disclosure Application Questions (in PDF) 
●  Interactive Exercise to Determine Reporting of Travel Expenses

2012 Hashes 

The Conflicts of Interest Board is publishing confirmation of receipt of the filing of 2012 Annual Disclosure Reports in the City Record and on the Conflicts of Interest Board’s website.

For all 2012 reports submitted during the period from February 1, 2013 to July 31, 2013, there are links below which you can use to access your confirmation. The information is sorted by agency, and within each agency, by your log in identifier (i.e. your EIN or unique identifying number that you used to access the electronic filing program). Next to your log in identifier, the date of filing will appear as well as a "hash" number, a unique sequence of 64 characters and numbers that serves as an electronic fingerprint for your particular filing as it existed at the time that it was submitted. For filers at mayoral agencies, please click on the link Mayoral Hashes. For filers at DOE, please click the link Doe Hashes. For filers at NYCHA, please click the link NYCHA Hashes. For filers at HHC facilities, please click the link HHC hashes.

We recommend that each filer to make a copy of the published confirmation for his or her records.

Publication of these receipts also appears in the City Record.

If you filed after July 30, 2013, your confirmation will appear on COIB’s website ( at a later date.

Mayoral Hashes (in PDF)
DOE Hashes (in PDF)
NYCHA Hashes (in PDF)
HHC Hashes (in PDF

Annual Disclosure Appeal Decisions

On August 22, 2013, the Board ruled that an agency's premature determination of an appeal, failure to provide reasons for its decision, or failure to timely determine an appeal in and of itself will result in an appeal being granted on default.  See Board order 2013-2 (in PDF).

April 10, 2013, the Board ruled that DCAS Project Architects were not required to file annual disclosure reports but those with other titles (e.g., Project Manager, Assistant Director, Mechanical Engineer, and Associate Project Manager) were required to file annual disclosure reports.  Link to Board order 2013-1 (in PDF).     

On September 20, 2012, the Board ruled that tax conciliators in the Department of Finance are required to file annual disclosure reports.  Link to Board order #3 (in PDF).  

On August 28, 2012, the Board held that the 14-day period in which an agency must render its decision commences 14 days after the date of the filing of the Notice of Appeal, i.e, the date the written statements are due, and that the agency must wait until expiration of this period before rendering its decision on a annual disclosure appeal.  Link to Board order #2 (in PDF).

On April 19, 2012, the Board found that an agency’s failure to set forth any reasons for its denial of an employee’s appeal is a failure to respond within the required time frame and granted the employees’ appeals on default.  Link to Board order #1 (in PDF). 

The Board’s order finding that claims specialists in the Office of the Comptroller were required to file annual disclosure reports was upheld in State Supreme Court.  Click the links to view the Board order and the Court Decision (in PDF). 

Plain Language Materials and Other Publications 

●   Annual Disclosure FAQs (in PDF)
●  "Annual Disclosure" Section from the Board's Current Monograph (in PDF)
●  Ethics in Gov't Act - Financial Disclosure (Article) (in PDF)
●  The January 1, 2004  NYC Financial Disclosure Law (Article) (in PDF)
●  Paper Version of the Annual Disclosure Report  (in PDF)
●  Electronic Financial Disclosure Application Questions (in PDF)

Legal Documents

●  Section 12-110 of The Administrative Code, The Annual Disclosure Law (in PDF)
●  The Legislative History of the Annual Disclosure Law (in PDF)


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