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Annual Disclosure
New York City's Annual Disclosure Law, found in Section 12-110 of the New York City Administrative Code, requires certain individuals to file reports with the Board disclosing their positions held, whether paid or unpaid, and certain financial interests, as well as those of their spouse/domestic partner and unemancipated children.
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Who Is Required to File
The following individuals are required to file annual disclosure reports with the Board:
- City elected officials.
- City agency heads, deputy agency heads, and assistant agency heads.
- City policymakers (that is, public servants charged with substantial policy discretion pursuant to Board Rules § 1-02), which includes both compensated and uncompensated members of policymaking City boards and commissions.
- City employees at level M4 or higher under the management pay plan or, for agencies that do not use the management pay plan, employees whose responsibilities involve the independent exercise of managerial functions.
- City employees who work on or approve contracts, leases, franchises, revocable consents, concessions and applications for zoning changes, variances and special permits, as defined in Board Rules § 4-04.
- Tax assessors at the New York City Department of Finance.
- Board members, officers, and certain employees of local public authorities.
- Candidates for City elective office.
What Is Required to be Reported
- Almost all filers – City elected officials, City employees, compensated members of policymaking City boards and commissions, and candidates for City elective office – must answer these questions for the relevant reporting period. If the filer answers “Yes” to any of those questions, they are prompted to provide additional details.
- A small group of filers – uncompensated members of policymaking City boards and commissions and individuals serving on local public authorities – answer fewer questions.
- Tax assessors must report the information outlined in Real Property Tax Law § 336.
How Do They File
- Electronically through COIB’s filing website.
- A small group of filers – uncompensated members of policymaking City boards and commissions, individuals serving on local public authorities, and tax assessors – receive the form by email from COIB.
- Candidates who need to file a partial (9-month) report to be eligible for public matching funds must submit a PDF fillable report.
When Do They File
- Annually. The Board sets a filing deadline each year. Filers have a 4-week filing period to complete and submit their reports.
- For almost all filers, the deadline is typically the first Friday of May.
- For individuals serving on local public authorities, the deadline is typically the first Friday of October.
- For tax assessors, the deadline is May 15 or the next business day.
- For candidates, there are different deadlines depending on whether they are seeking public matching funds and the payment dates for those funds.
- Leaving City service. City elected officials, City employees, and compensated members of policymaking City boards and commissions must file a report within 60 days of their last day working for the City.
Why File
- State law mandates that the City have a financial disclosure regime.
- Accountability. The process of completing the report focuses the attention of the filer on their private financial interests and other positions to ensure that no prohibited conflicts exist between the public servant’s official duties and private interests.
- Transparency. Any person may view the public portion of a filer's report to assess whether that public servant has any private financial interests or other positions that might conflict with their official duties.