N.Y. GMU Law § 812 — New York Code / Act GMU / Article 18 / Section 812
Financial disclosure for local elected officials and certain officers and employees of counties, cities, towns and villages
Status: in_force

§ 812. Financial disclosure for local elected officials and certain\nofficers and employees of counties, cities, towns and villages.\n  1. (a) Any political subdivision or other county, city, town or\nvillage to which all of the provisions of this section are made\napplicable, whether as the result of the provisions contained in\nsubdivision two of section eight hundred eleven of this article or as a\nresult of an election to be subject to the provisions of this section as\npermitted by subdivision two of this section, shall require (i) each of\nits local elected officials and local officers and employees, (ii) each\nlocal political party official and (iii) each candidate for local\nelected official with respect to such political subdivision, to file an\nannual statement of financial disclosure containing the information and\nin the form set forth in subdivision five of this section except that\ndisclosure requirements for assessors who are not covered by this\narticle shall be governed by the requirements of section three hundred\nthirty-six of the real property tax law. Such statement shall be filed\non or before the fifteenth day of May with respect to the preceding\ncalendar year, except that:\n  (i) a person who is subject to the reporting requirements of this\nsubdivision and who timely filed with the internal revenue service an\napplication for automatic extension of time in which to file his or her\nindividual income tax return for the immediately preceding calendar or\nfiscal year shall be required to file such financial disclosure\nstatement on or before May fifteenth but may, without being subjected to\nany civil penalty on account of a deficient statement, indicate with\nrespect to any item of the disclosure statement that information with\nrespect thereto is lacking but will be supplied in a supplementary\nstatement of financial disclosure, which shall be filed on or before the\nseventh day after the expiration of the period of such automatic\nextension of time within which to file such individual income tax\nreturn, provided that failure to file or to timely file such\nsupplementary statement of financial disclosure or the filing of an\nincomplete or deficient supplementary statement of financial disclosure\nshall be subject to the notice and penalty provisions of this section\nrespecting annual statements of financial disclosure as if such\nsupplementary statement were an annual statement;\n  (ii) candidates for local elected official who file designating\npetitions for nomination at a primary election shall file such statement\nwithin seven days after the last day allowed by law for the filing of\ndesignating petitions naming them as candidates for the next succeeding\nprimary election;\n  (iii) candidates for independent nomination for local elected official\nwho have not been designated by a party to receive a nomination shall\nfile such statement within seven days after the last day allowed by law\nfor the filing of independent nominating petitions naming them as\ncandidates for local elected official in the next succeeding general or\nspecial or village election; and\n  (iv) candidates for local elected official who receive the nomination\nof a party for a special election or who receive the nomination of a\nparty other than at a primary election (whether or not for an\nuncontested office) shall file such statement within seven days after\nthe date of the meeting of the party committee at which they are\nnominated.\n  (b) As used in this subdivision, the terms "party", "committee" (when\nused in conjuction with the term "party"), "designation", "primary",\n"primary election", "nomination", "independent nomination", "ballot" and\n"uncontested office" shall have the same meanings as those contained in\nsection 1-104 of the election law.\n  (c) Such statement shall be filed with the appropriate body, as\ndefined in section eight hundred ten of this article.\n  (d) The appropriate body, as defined in section eight hundred ten of\nthis article, shall obtain from the "board of elections", as such term\nis defined in section 1-104 of the election law, lists of all candidates\nfor local elected official, and from such lists, shall determine and\npublish lists of those candidates who have not, within ten days after\nthe required date for filing such statement, filed the statement\nrequired by this subdivision.\n  (e) Local political party officials and any person required to file\nsuch statement who commences employment after May fifteenth of any year\nshall file such statement within thirty days after commencing employment\nor of taking the position of local political party official, as the case\nmay be.\n  (f) A person who is subject to the filing requirements of both\nsubdivision two of section seventy-three-a of the public officers law\nand of this subdivision may satisfy the requirements of this subdivision\nby filing a copy of the statement filed pursuant to section\nseventy-three-a of the public officers law with the appropriate body, as\ndefined in section eight hundred ten of this article, on or before the\nfiling deadline provided in such section seventy-three-a,\nnotwithstanding the filing deadline otherwise imposed by this\nsubdivision.\n  (g) A person who is subject to the filing requirements of this\nsubdivision from more than one political subdivision within the same\ncounty may satisfy the requirements of this subdivision by filing only\none annual statement of financial disclosure with the appropriate body\n(as is required in that county) for the county in which such political\nsubdivisions are located or if such political subdivisions cross one or\nmore county boundary lines, then such single filing may be made for any\nof the counties in which one of such political subdivisions is located\nprovided, however, that the appropriate bodies (as required by such\nother counties) are notified of the name of the county of such\ncompliance by the person who is subjected to the filing requirements of\nthis subdivision, within the time limit for filing specified in this\nsubdivision.\n  (h) A local elected official who is simultaneously a candidate for\nlocal elected official shall satisfy the filing deadline requirements of\nthis subdivision by complying only with the deadline applicable to one\nwho holds such local elected office.\n  (i) A candidate whose name will appear on both a party designating\npetition and on an independent nominating petition for the same office\nor who will be listed on the election ballot for the same office more\nthan once shall satisfy the filing deadline requirements of this\nsubdivision by complying with the earliest applicable deadline only.\n  2. The governing body of a county, city, town or village having a\npopulation of less than fifty thousand may by local law or ordinance\nelect to be subject to the provisions of this section. In such event,\nany such city, county, town or village shall be deemed to be a political\nsubdivision under this section.\n  3. Any political subdivision or other county, city, town or village to\nwhich all of the provisions of this section are made applicable, whether\nas a result of the provisions contained in subdivision two of section\neight hundred eleven of this article or as a result of an election to be\nsubject to the provisions of this section as permitted by subdivision\ntwo of this section, may elect to remove itself from the ambit of all\n(but not some) provisions of this section (other than this subdivision)\nby adopting a local law, ordinance or resolution specifically referring\nto the authority conferred by this subdivision. Provided, however, that\nthe terms of such local law, ordinance or resolution shall be subject to\nthe following conditions and limitations:\n  (a) Such local law, ordinance or resolution must provide for the\npromulgation of a form of an annual statement of financial disclosure\ndescribed in subdivision one of section eight hundred eleven of this\narticle for use with respect to information the governing body requires\nto be reported for the calendar year next succeeding the year in which\nsuch local law, ordinance or resolution is adopted and for use with\nrespect to information required to be reported for subsequent calendar\nyears; and shall provide for the filing of completed statements with the\nboard of ethics of the political subdivision or other municipality.\n  (b) Such removal shall not be effective with respect to the annual\nfinancial disclosure statement for the calendar year in which the local\nlaw, ordinance or resolution is adopted (the filing of which statement\nis due on May fifteenth of the next succeeding year with certain\nexceptions), nor shall such removal be effective with respect to any\nrequired annual financial disclosure statement for the immediately\npreceding calendar year (the filing of which statement is due on May\nfifteenth (with certain exceptions) of the calendar year in which such\nlocal law, ordinance or resolution is adopted), nor shall such removal\nbe effective with respect to any other preceding year but such removal\nshall apply first to the statement which would have been due on May\nfifteenth (with certain exceptions) of the second year next succeeding\nthe year in which such local law, ordinance or resolution is adopted,\nand such removal shall apply thereafter to subsequent statements\notherwise due pursuant to this section.\n  (c) Such removal shall not affect the power to impose, or the\nimposition of, a penalty for failure to file, or for false filing, of\nany required annual financial disclosure statement.\n  (d) The local law, ordinance or resolution referred to in paragraph\n(a) of this subdivision or any other such local law, ordinance or\nresolution so adopted may make provision for any other right, power or\nprivilege granted by subdivision one of such section eight hundred\neleven.\n  4. Nothing contained in this section shall be construed as precluding\nthe governing body of a political subdivision from requiring additional\nand/or more detailed items of financial disclosure than are set forth in\nsubdivision five hereinbelow.\n  5. The annual statement of financial disclosure shall contain the\ninformation and shall be in the form set forth hereinbelow:\n              ANNUAL STATEMENT OF FINANCIAL DISCLOSURE FOR\n  (Insert Name of Political Subdivision) - (For calendar year ________)\n1. Name ________________________________________________________________\n2. (a) Title of Position _______________________________________________\n   (b) Department, Agency or other Governmental Entity _________________\n   (c) Address of Present Office _______________________________________\n   (d) Office Telephone Number _________________________________________\n3. (a) Marital  Status  ______________. If married, please give spouse's\n       full name including maiden name where applicable.\n       ________________________________________ .\n   (b) List the names of all unemancipated children.\n       ___________________________________\n       ___________________________________\n       ___________________________________\n       ___________________________________\n       ___________________________________\n     Answer each of the following questions completely, with respect to\n   calendar year _________, unless another period or date is otherwise\n   specified. If additional space is needed, attach additional pages.\n     Whenever a "value" or "amount" is required to be reported herein,\n   such value or amount shall be reported as being within one of the\n   following Categories: Category A - under $5,000; Category B - $5,000\n   to under $20,000; Category C - $20,000 to under $60,000; Category D -\n   $60,000 to under $100,000; Category E - $100,000 to under $250,000;\n   and Category F - $250,000 or over. A reporting individual shall\n   indicate the Category by letter only.\n     For the purposes of this statement, anywhere the term "local\n   agency" shall appear such term shall mean a local agency, as defined\n   in section eight hundred ten of the general municipal law, of the\n   political subdivision for which this financial disclosure statement\n   has been filed.\n4. (a) List any office, trusteeship, directorship, partnership, or\n   position of any nature including honorary positions, if known, and\n   excluding membership positions, whether compensated or not, held by\n   the reporting individual with any firm, corporation, association,\n   partnership, or other organization other than the State of New York\n   or (insert name of political subdivision). If said entity was\n   licensed by any state or local agency, was regulated by any state\n   regulatory agency or local agency, or, as a regular and significant\n   part of the business or activity of said entity, did business with,\n   or had matters other than ministerial matters before, any state or\n   local agency, list the name of any such agency.\n                                                             State or\n   Position             Organization                        Local Agency\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n   (b) List  any  office,  trusteeship,  directorship,  partnership,  or\n   position of any nature including honorary positions,  if  known,  and\n   excluding  membership  positions, whether compensated or not, held by\n   the spouse or unemancipated child of the reporting  individual,  with\n   any   firm,   corporation,   association,   partnership,   or   other\n   organization other than the State of New York.  If  said  entity  was\n   licensed  by  any  state  or local agency, was regulated by any state\n   regulatory agency or local agency, or, as a regular  and  significant\n   part  of  the business or activity of said entity, did business with,\n   or had matters other than ministerial matters before,  any  state  or\n   local agency, list the name of any such agency.\n                                                             State or\n   Position             Organization                        Local Agency\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n5. (a) List  the  name,  address  and  description  of  any  occupation,\n   employment, trade, business or profession engaged in by the reporting\n   individual. If such activity was  licensed  by  any  state  or  local\n   agency, was regulated by any state regulatory agency or local agency,\n   or,  as a regular and significant part of the business or activity of\n   said entity, did business with, or had matters other than ministerial\n   matters before, any state or local agency, list the name of any  such\n   agency.\n                                                            State or\n                     Name & Address                          Local\n      Position       of Organization       Description       Agency\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n   (b) If  the spouse or unemancipated child of the reporting individual\n   was  engaged  in  any  occupation,  employment,  trade,  business  or\n   profession  which activity was licensed by any state or local agency,\n   was regulated by any state regulatory agency or local agency, or,  as\n   a  regular  and  significant part of the business or activity of said\n   entity, did business with, or  had  matters  other  than  ministerial\n   matters before, any state or local agency, list the name, address and\n   description  of  such  occupation,  employment,  trade,  business  or\n   profession and the name of any such agency.\n                                                            State or\n                     Name & Address                          Local\n      Position       of Organization       Description       Agency\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n6. List any interest, in excess of $1,000, excluding  bonds  and  notes,\n   held  by  the  reporting  individual,  such  individual's  spouse  or\n   unemancipated child, or partnership of which any  such  person  is  a\n   member,  or corporation, ten per centum or more of the stock of which\n   is owned  or  controlled  by  any  such  person,  whether  vested  or\n   contingent,  in  any  contract  made  or executed by a state or local\n   agency and include the name of the entity which holds  such  interest\n   and the relationship of the reporting individual or such individual's\n   spouse  or  such  child  to  such  entity  and  the  interest in such\n   contract. Do not list any interest in  any  such  contract  on  which\n   final  payment  has  been made and all obligations under the contract\n   except from guarantees and warranties have been performed,  provided,\n   however,  that  such  an interest must be listed if there has been an\n   ongoing dispute during the calendar year for which this statement  is\n   filed  with respect to any such guarantees or warranties. Do not list\n   any interest in a contract made or executed by a state  agency  after\n   public  notice and pursuant to a process for competitive bidding or a\n   process for competitive requests for proposals.\n                 Entity        Relationship    Contracting     Category\n     Self,     Which Held       to Entity        State or         of\n   Spouse or   Interest in     and Interest       Local        Value of\n     Child      Contract       in Contract        Agency       Contract\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n7. List any position the reporting individual held as an officer of  any\n   political  party  or  political  organization,  as  a  member  of any\n   political party committee, or as a political party  district  leader.\n   The  term  "party"  shall  have  the  same  meaning as "party" in the\n   election law. The term "political organization" means  any  party  or\n   independent  body  as defined in the election law or any organization\n   that is affiliated with or a subsidiary of  a  party  or  independent\n   body.\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n8. (a) If  the  reporting  individual  practices law, is licensed by the\n   department of state as a real estate broker or agent or  practices  a\n   profession  licensed  by  the department of education, give a general\n   description of the principal subject areas of matters  undertaken  by\n   such  individual.  Additionally, if such an individual practices with\n   a firm or corporation and is a partner or shareholder of the firm  or\n   corporation, give a general description of principal subject areas of\n   matters  undertaken by such firm or corporation. Do not list the name\n   of the individual clients, customers or patients.\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n   (b) List the name, principal address and general description  or  the\n   nature  of the business activity of any entity in which the reporting\n   individual or such individual's spouse had an investment in excess of\n   $1,000 excluding investments in  securities  and  interests  in  real\n   property.\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n9. List  each  source  of  gifts,  excluding  campaign contributions, in\n   excess of $1,000, received during the reporting period for which this\n   statement is filed by the reporting individual or  such  individual's\n   spouse  or  unemancipated  child from the same donor, excluding gifts\n   from a relative. Include the name and address of the donor. The  term\n   "gifts"  does  not  include  reimbursements, which term is defined in\n   item 10.  Indicate the value and nature of each such gift.\n                                                                Category\n   Self,                                                           of\n   Spouse or      Name of                       Nature          Value of\n   Child           Donor         Address        of Gift           Gift\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n   _____________________________________________________________________\n10. Identify and briefly describe the source of any  reimbursements  for\n    expenditures,  excluding  campaign  expenditures and expenditures in\n    connection  with  official  duties  reimbursed  by   the   political\n    subdivision  for  which  this statement has been filed, in excess of\n    $1,000 from each such source. For purposes of this  item,  the  term\n    "reimbursements"  shall mean any travel-related expenses provided by\n    nongovernmental sources and for activities related to the  reporting\n    individual's   official   duties   such  as,  speaking  engagements,\n    conferences, or factfinding events. The term  "reimbursements"  does\n    not include gifts reported under item 9.\n    Source                              Description\n    ____________________________________________________________________\n    ____________________________________________________________________\n    ____________________________________________________________________\n    ____________________________________________________________________\n    ____________________________________________________________________\n11. List  the  identity  and value, if reasonably ascertainable, of each\n    interest in a trust, estate or other beneficial interest,  including\n    retirement  plans  other  than  retirement plans of the state of New\n    York or the city  of  New  York,  and  deferred  compensation  plans\n    established  in  accordance with the internal revenue code, in which\n    the reporting individual held a beneficial  interest  in  excess  of\n    $1,000  at  any  time  during  the  preceding  year.  Do  not report\n    interests  in  a  trust,  estate  or   other   beneficial   interest\n    established by or for, or the estate of, a relative.\n                                        Category\n                                           of\n    Identity                             Value*\n    ____________________________________________________________________\n    ____________________________________________________________________\n    ____________________________________________________________________\n    ____________________________________________________________________\n    ____________________________________________________________________\n    _______________\n    * The  value  of  such interest shall be reported only if reasonably\n      ascertainable.\n12. (a) Describe the  terms  of,  and  the  parties  to,  any  contract,\n    promise, or other agreement between the reporting individual and any\n    person,  firm, or corporation with respect to the employment of such\n    individual after leaving office or position (other than a  leave  of\n    absence).\n    ____________________________________________________________________\n    ____________________________________________________________________\n    ____________________________________________________________________\n    ____________________________________________________________________\n    ____________________________________________________________________\n    (b)  Describe  the  parties  to  and  the  terms  of  any  agreement\n    providing for continuation of payments or benefits to the  reporting\n    individual  in excess of $1,000 from a prior employer other than the\n    political subdivision for  which  this  statement  is  filed.  (This\n    includes   interests   in   or  contributions  to  a  pension  fund,\n    profit-sharing  plan,  or  life   or   health   insurance;   buy-out\n    agreements; severance payments; etc.)\n    ____________________________________________________________________\n    ____________________________________________________________________\n    ____________________________________________________________________\n    ____________________________________________________________________\n    ____________________________________________________________________\n13. List  below  the nature and amount of any income in excess of $1,000\n    from each source for the reporting individual and such  individual's\n    spouse  for  the  taxable  year  last occurring prior to the date of\n    filing.  Nature of income includes, but is not  limited  to,  salary\n    for  government employment, income from other compensated employment\n    whether  public  or  private,  directorships  and  other   fiduciary\n    positions,  contractual arrangements, teaching income, partnerships,\n    honorariums, lecture fees, consultant fees, bank and bond  interest,\n    dividends,  income  derived  from  a  trust,  real estate rents, and\n    recognized gains  from  the  sale  or  exchange  of  real  or  other\n    property. Income from a business or profession and real estate rents\n    shall be reported with the source identified by the building address\n    in  the  case  of real estate rents and otherwise by the name of the\n    entity and not by the name of the individual customers,  clients  or\n    tenants,  with  the  aggregate  net  income  before  taxes  for each\n    building address or entity. The receipt of maintenance  received  in\n    connection  with  a  matrimonial  action,  alimony and child support\n    payments shall not be listed.\n                                                      Category\n    Self/                                                of\n    Spouse         Source         Nature               Amount\n    ____________________________________________________________________\n    ____________________________________________________________________\n    ____________________________________________________________________\n    ____________________________________________________________________\n    ____________________________________________________________________\n14. List  the  sources  of  any deferred income in excess of $1,000 from\n    each source to be paid to the  reporting  individual  following  the\n    close  of  the  calendar year for which this disclosure statement is\n    filed,  other  than  deferred  compensation  reported  in  item   11\n    hereinabove.    Deferred  income  derived  from  the  practice  of a\n    profession shall be listed in the aggregate and  shall  identify  as\n    the  source,  the  name  of  the  firm,  corporation, partnership or\n    association through which the income  was  derived,  but  shall  not\n    identify individual clients.\n                                             Category\n                                                of\n    Source                                    Amount\n    ____________________________________________________________________\n    ____________________________________________________________________\n    ____________________________________________________________________\n    ____________________________________________________________________\n    ____________________________________________________________________\n15. List each assignment of income in excess of $1000, and each transfer\n    other  than to a relative during the reporting period for which this\n    statement is filed for less than fair consideration of  an  interest\n    in  a trust, estate or other beneficial interest, securities or real\n    property, by the reporting individual, in  excess  of  $1000,  which\n    would  otherwise be required to be reported herein and is not or has\n    not been so reported.\n                                                            Category\n    Item Assigned                 Assigned or                  of\n    or Transferred                Transferred to             Value\n    ____________________________________________________________________\n    ____________________________________________________________________\n    ____________________________________________________________________\n    ____________________________________________________________________\n    ____________________________________________________________________\n16. List below the type and market  value  of  securities  held  by  the\n    reporting  individual  or such individual's spouse from each issuing\n    entity in excess of $1,000 at the close of  the  taxable  year  last\n    occurring  prior  to  the  date of filing, including the name of the\n    issuing  entity  exclusive  of  securities  held  by  the  reporting\n    individual   issued  by  a  professional  corporation.  Whenever  an\n    interest in securities exists through a  beneficial  interest  in  a\n    trust, the securities held in such trust shall be listed only if the\n    reporting   individual   has  knowledge  thereof  except  where  the\n    reporting  individual  or  the  reporting  individual's  spouse  has\n    transferred  assets  to  such  trust for his or her benefit in which\n    event  such  securities  shall  be  listed  unless  they   are   not\n    ascertainable  by  the  reporting  individual because the trustee is\n    under an obligation  or  has  been  instructed  in  writing  not  to\n    disclose  the  contents  of  the  trust to the reporting individual.\n    Securities of  which  the  reporting  individual  or  the  reporting\n    individual's  spouse  is  the  owner  of  record  but  in which such\n    individual or the reporting individual's spouse  has  no  beneficial\n    interest  shall  not  be listed. Indicate percentage of ownership if\n    the  reporting  person  or  the reporting person's spouse holds more\n    than five percent of the stock of a corporation in which  the  stock\n    is  publicly  traded  or  more  than  ten  percent of the stock of a\n    corporation in which the stock is not  publicly  traded.  Also  list\n    securities  owned for investment purposes by a corporation more than\n    fifty percent of the stock of which is owned or  controlled  by  the\n    reporting individual or such individual's spouse. For the purpose of\n    this  item the term "securities" shall mean bonds, mortgages, notes,\n    obligations, warrants and stocks of any class, investment  interests\n    in  limited or general partnerships and certificates of deposits and\n    such other evidences of indebtedness and certificates of interest as\n    are usually referred to as securities. The  market  value  for  such\n    securities  shall  be  reported only if reasonably ascertainable and\n    shall not be reported if the security is an interest  in  a  general\n    partnership  that  was  listed  in  item 8 (a) or if the security is\n    corporate stock, not publicly traded, in a trade or  business  of  a\n    reporting individual or a reporting individual's spouse.\n                                       Category of\n                                       Market Value as\n                                       of the close of\n                                       the taxable year\n                                       last occurring   Percentage\n                                       prior to the     of corporate\n    Self/       Issuing    Type of     filing of this   stock owned or\n    Spouse      Entity     Security    statement        controlled\n    __________  _________  __________  ______________   ______________\n    __________  _________  __________  ______________   ______________\n    __________  _________  __________  ______________   ______________\n    __________  _________  __________  ______________   ______________\n    __________  _________  __________  ______________   ______________\n17. List  below  the  location,  size, general nature, acquisition date,\n    market value and percentage of ownership of  any  real  property  in\n    which  any vested or contingent interest in excess of $1,000 is held\n    by the reporting individual or the  reporting  individual's  spouse.\n    Also   list  real  property  owned  for  investment  purposes  by  a\n    corporation more than fifty percent of the stock of which  is  owned\n    or  controlled  by  the  reporting  individual  or such individual's\n    spouse. Do not list any  real  property  which  is  the  primary  or\n    secondary  personal  residence  of  the  reporting individual or the\n    reporting individual's spouse, except where there is a co-owner  who\n    is other than a relative.\n    Self/                                           Category\n    Spouse/                                            of     Percentage\n    Other                    General  Acquisition    Market       of\n    Party    Location  Size  Nature      Date        Value    Ownership\n    ______   ________  ____  ______   ___________  ________  ___________\n    ______   ________  ____  ______   ___________  ________  ___________\n    ______   ________  ____  ______   ___________  ________  ___________\n    ______   ________  ____  ______   ___________  ________  ___________\n    ______   ________  ____  ______   ___________  ________  ___________\n18. List  below all notes and accounts receivable, other than from goods\n    or services sold, held by the reporting individual at the  close  of\n    the  taxable  year  last  occurring  prior to the date of filing and\n    other debts owed to such individual at the close of the taxable year\n    last  occurring  prior  to  the date of filing, in excess of $1,000,\n    including the name of the debtor, type of obligation, date  due  and\n    the  nature  of  the  collateral  securing  payment of each, if any,\n    excluding securities reported in item 16 hereinabove.  Debts,  notes\n    and  accounts  receivable owed to the individual by a relative shall\n    not be reported.\n                        Type of Obligation,                Category\n                        Date Due, and Nature                  of\n    Name of Debtor      of Collateral, if any               Amount\n    __________________ ____________________________ __________________\n    __________________ ____________________________ __________________\n    __________________ ____________________________ __________________\n    __________________ ____________________________ __________________\n    __________________ ____________________________ __________________\n19. List below all liabilities of  the  reporting  individual  and  such\n    individual's spouse, in excess of $5,000 as of the date of filing of\n    this  statement,  other  than liabilities to a relative. Do not list\n    liabilities incurred  by,  or  guarantees  made  by,  the  reporting\n    individual  or  such  individual's  spouse or by any proprietorship,\n    partnership or corporation in which the reporting individual or such\n    individual's spouse has an interest, when incurred or  made  in  the\n    ordinary  course  of the trade, business or professional practice of\n    the reporting individual or such individual's  spouse.  Include  the\n    name  of  the creditor and any collateral pledged by such individual\n    to secure payment of any  such  liability.  A  reporting  individual\n    shall  not list any obligation to pay maintenance in connection with\n    a matrimonial action, alimony or child support  payments.  Revolving\n    charge  account  information  shall  only  be set forth if liability\n    thereon is in excess of $5,000 at  the  time  of  filing.  Any  loan\n    issued in the ordinary course of business by a financial institution\n    to   finance  educational  costs,  the  cost  of  home  purchase  or\n    improvements for a primary or secondary residence, or purchase of  a\n    personally  owned  motor  vehicle, household furniture or appliances\n    shall be  excluded.  If  any  such  reportable  liability  has  been\n    guaranteed  by  any  third  person,  list the liability and name the\n    guarantor.\n                                                      Category\n    Name of Creditor      Type of Liability              of\n    or Guarantor        and Collateral, if any         Amount\n    __________________ ____________________________ __________________\n    __________________ ____________________________ __________________\n    __________________ ____________________________ __________________\n    __________________ ____________________________ __________________\n    __________________ ____________________________ __________________\n      The requirements of law relating to  the  reporting  of  financial\n    interests  are  in  the  public interest and no adverse inference of\n    unethical or illegal conduct or behavior will be drawn  merely  from\n    compliance with these requirements.\n    _____________________________________           _____________________\n    (Signature of Reporting Individual)             Date (month/day/year)\n  6. A reporting individual who knowingly and wilfully fails to file an\nannual statement of financial disclosure or who knowingly and wilfully\nwith intent to deceive makes a false statement or gives information\nwhich such individual knows to be false on such statement of financial\ndisclosure filed pursuant to this section shall be assessed a civil\npenalty in an amount not to exceed ten thousand dollars. Assessment of a\ncivil penalty hereunder shall be made by the appropriate body, as such\nterm is defined in section eight hundred ten of this article. For a\nviolation of this subdivision, other than for conduct which constitutes\na violation of subdivision twelve of section seventy-three of the public\nofficers law, the board of ethics of the political subdivision or other\nmunicipality may, in lieu of a civil penalty, refer a violation to the\nappropriate prosecutor and upon such conviction, but only after such\nreferral, such violation shall be punishable as a class A misdemeanor. A\ncivil penalty for false filing may not be imposed hereunder in the event\na category of "value" or "amount" reported hereunder is incorrect unless\nsuch reported information is falsely understated. Notwithstanding any\nother provision of law to the contrary, no other penalty, civil or\ncriminal may be imposed for a failure to file, or for a false filing, of\nsuch statement, except that the appointing authority may impose\ndisciplinary action as otherwise provided by law. Each appropriate body,\nas such term is defined in section eight hundred ten of this article,\nshall adopt rules governing the conduct of adjudicatory proceedings and\nappeals relating to the assessment of the civil penalties herein\nauthorized. Such rules shall provide for due process procedural\nmechanisms substantially similar to those set forth in article three of\nthe state administrative procedure act but such mechanisms need not be\nidentical in terms or scope. Assessment of a civil penalty shall be\nfinal unless modified, suspended or vacated within thirty days of\nimposition and upon becoming final shall be subject to review at the\ninstance of the affected reporting individual in a proceeding commenced\nagainst the appropriate body, pursuant to article seventy-eight of the\ncivil practice law and rules.\n