New York City's annual disclosure law, Section 12-110 of the New York City Administrative Code, requires certain New York City employees, public servants, elected officials, and candidates for elected office to file annual reports disclosing their financial information and outside positions and interests, as well as those of their spouses or domestic partners and unemancipated children.

The purpose of the annual disclosure law is to provide transparency to ensure that there are no prohibited conflicts of interest between public servants’ official duties and the private interests.