New York Codes, Rules and Regulations (NYCRR)
Title 9 Part 9975
Executive Department
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6 sections
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9 NYCRR 9975.1 - Definitions
Later State Register activity may affect this section.
Dates and status
- NYCRR title agency
- Executive Department
- Section status
- Section source receipt
- Source version current through
- May 15, 2022
(a)Annual statement shall mean the annual statement of financial disclosure filed with the commission pursuant to local law, ordinance, or resolution or filed pursuant to General Municipal Law, section 811 or 812.
(b)Commission shall mean the Temporary State Commission on Local Government Ethics, established under General Municipal Law, section 813.
(c)Covered individual shall mean an individual who is required to file an annual statement with the commission pursuant to local law, ordinance, or resolution, or pursuant to section 811 or 812 of the General Municipal Law.
(d)Filing date shall mean the date by which a covered individual must file his annual statement with the commission, as fixed by section 812(1)(a) of the General Municipal Law (exclusive of subparagraphs [i] and [ii]). However, in the event that a covered individual files with the commission pursuant to local law, ordinance, or resolution and that local law, ordinance, or resolution provides for an earlier filing date than that specified in the preceding sentence, then the term filing date shall mean that earlier filing date.
(e)Modified filing date shall have the meaning ascribed to it in section 9975.3(b) of this regulation.
9 NYCRR 9975.2 - Basis for extension
Later State Register activity may affect this section.
Dates and status
- NYCRR title agency
- Executive Department
- Section status
- Section source receipt
- Source version current through
- May 15, 2022
The filing date for a covered individual may be extended only upon a showing of:
(a)justifiable cause; or
(b)undue hardship.
9 NYCRR 9975.3 - Procedure
Later State Register activity may affect this section.
Dates and status
- NYCRR title agency
- Executive Department
- Section status
- Section source receipt
- Source version current through
- May 15, 2022
(a)The request for an extension shall be mailed to the commission by certified mail or shall be delivered by hand. Upon request, a receipt shall be issued for a hand delivery. A request for an extension of the filing date must be postmarked, or delivered to the commission, no later than 10 calendar days before the filing date.
(b)In the event an individual, through hiring, appointment, promotion, election, or other designation, becomes a covered individual either after the filing date or less than 30 calendar days before the filing date, that individual shall file his or her annual statement with the commission within 30 days after the event making him or her a covered individual (hereinafter referred to as the “modified filing date”). That individual may request an extension of the modified filing date. That request must be postmarked, or delivered to the commission, during the 30-day period before the modified filing date.
(c)The request for an extension of the filing date or modified filing date must contain the following information:
(1)the name of the covered individual, home address and work address;
(2)the title of the position or job classification under which the individual is employed;
(3)documentation of justifiable cause or undue hardship in the form of a written statement, with copies of any necessary supporting documents the covered individual wishes the commission to consider in granting or denying the request;
(4)the specific period of time for which the covered individual wishes to be granted an extension, including a date certain upon which the covered individual intends to comply with the filing requirement, provided however that no extension under these rules and regulations shall extend for more than 45 days after the filing date for that individual. In the case of an individual who is hired, appointed, elected, or otherwise designated as a covered individual, either after the filing date or less than 30 days before that date, no extension of time under these rules and regulations shall extend for more than 45 days after the modified filing date. In addition, in the case of those individuals described in General Municipal Law, section 812(1)(a)(iii)-(v), no extension shall extend beyond the 10th day before the general or primary election in which the individual is a candidate.
9 NYCRR 9975.4 - Commission action
Later State Register activity may affect this section.
Dates and status
- NYCRR title agency
- Executive Department
- Section status
- Section source receipt
- Source version current through
- May 15, 2022
(a)Upon receipt of a timely request from a covered individual for an extension of the filing date or modified filing date, the commission shall review the material filed to determine whether there has been a showing of justifiable cause or undue hardship. Extensions shall not be granted upon a general statement that undue hardship or justifiable cause exists. The terms justifiable cause and undue hardship shall mean more than mere inconvenience to the covered individual.
(b)The commission may request additional information from the covered individual who submitted the request. The individual shall then submit the additional information to the commission within 10 business days after the commission's request, either by certified mail or by hand delivery to the commission. In the event the commission does not receive the additional information within 10 business days, the commission may make a determination on the basis of the information it has available.
(c)The commission shall notify the covered individual of its determination on the request for an extension of the filing date or modified filing date.
(1)If the request is approved, the annual statement shall be filed on the date indicated by the commission in its determination issued to the covered individual.
(2)If the request for an extension is denied, the covered individual must file the annual statement by the filing date or the modified filing date or on the date indicated by the commission in its determination.
9 NYCRR 9975.5 - Automatic extension
Later State Register activity may affect this section.
Dates and status
- NYCRR title agency
- Executive Department
- Section status
- Section source receipt
- Source version current through
- May 15, 2022
(a)In the event a covered individual has:
(1)timely filed with the Internal Revenue Service an application for automatic extension of time in which to file his or her individual income tax return for the immediately preceding calendar or fiscal year; and
(2)lacks sufficient information to complete his or her annual statement, that individual shall file with the commission, with respect to any item of the annual statement which he or she cannot complete, a written statement that the information is lacking from the annual statement but that it will be supplied in a supplementary statement of financial disclosure on or before the seventh day after the expiration of the period of the automatic extension of time to file the income tax return.
(b)The written statement filed with the commission concerning an automatic extension of time to file must contain the following information:
(1)the name of the covered individual, home address, and work address;
(2)the title of the position or job classification under which the individual is employed;
(3)a copy of the application for automatic extension to file an income tax return; and
(4)a description of the information which is lacking in the filed annual statement as a result of the application for an automatic extension to file an income tax return with the Internal Revenue Service.
(c)An individual who is entitled to an automatic extension to file his or her income tax return with the Internal Revenue Service must still file his or her annual statement on or before the filing date or modified filing date. That annual statement must contain all of the information otherwise required by the annual statement.
(d)Failure to file the supplementary statement, or filing an incomplete or deficient supplementary statement, shall be deemed a failure to file an annual statement.
9 NYCRR 9975.6 - Miscellaneous
Later State Register activity may affect this section.
Dates and status
- NYCRR title agency
- Executive Department
- Section status
- Section source receipt
- Source version current through
- May 15, 2022
These rules and regulations shall be deemed to satisfy the requirements of both sections 811(1)(d) and 813(9)(c) of the General Municipal Law.