New York City's annual disclosure law, Section 12-110 of the City's Administrative Code, requires that approximately 9,000 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 partners and dependent children.

The purpose of the annual disclosure law is to provide accountability by public servants and to help ensure that there are no prohibited conflicts of interest between City employees' official responsibilities and private interests.