New York City's Annual Disclosure Law, found in Section 12-110 of the New York City Administrative Code, requires certain public servants, including elected officials, policymakers, high-level managers, and employees with contract duties, and candidates for City elective office to file annual reports disclosing their positions and financial 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 of a filer’s private financial interests and to ensure that there are no prohibited conflicts of interest between public servants’ official duties and their private interests.

For more information about what filers are required to report, see Questions in COIB Annual Disclosure Report for Calendar Year 2023.