73-A - Financial disclosure.

§ 73-a. Financial disclosure. 1. As used in this section:    (a)  The  term  "statewide  elected official" shall mean the governor,  lieutenant governor, comptroller, or attorney general.    (b) The term "state  agency"  shall  mean  any  state  department,  or  division,  board,  commission,  or  bureau  of any state department, any  public benefit corporation, public authority or commission at least  one  of  whose  members is appointed by the governor, or the state university  of New York or the city university of  New  York,  including  all  their  constituent  units  except community colleges of the state university of  New  York  and  the  independent  institutions  operating  statutory  or  contract colleges on behalf of the state.    (c) The term "state officer or employee" shall mean:    (i) heads of state departments and their deputies and assistants;    (ii)  officers  and employees of statewide elected officials, officers  and  employees  of  state  departments,  boards,   bureaus,   divisions,  commissions,  councils  or  other  state  agencies,  who  receive annual  compensation in excess of the filing rate established by  paragraph  (l)  of  this  subdivision  or  who hold policy-making positions, as annually  determined by the appointing  authority  and  set  forth  in  a  written  instrument  which  shall  be  filed  with  the  state  ethics commission  established by section ninety-four of the executive law during the month  of February, provided, however,  that  the  appointing  authority  shall  amend  such  written instrument after such date within thirty days after  the undertaking of policy-making responsibilities by a new  employee  or  any  other employee whose name did not appear on the most recent written  instrument; and    (iii)  members  or  directors  of  public  authorities,   other   than  multi-state  authorities, public benefit corporations and commissions at  least one of whose members is appointed by the governor,  and  employees  of  such  authorities,  corporations  and commissions who receive annual  compensation in excess of the filing rate established by  paragraph  (l)  of  this  subdivision or who hold policy-making positions, as determined  annually by  the  appointing  authority  and  set  forth  in  a  written  instrument  which  shall  be  filed  with  the  state  ethics commission  established by section ninety-four of the executive law during the month  of February, provided, however,  that  the  appointing  authority  shall  amend  such  written instrument after such date within thirty days after  the undertaking of policy-making responsibilities by a new  employee  or  any  other employee whose name did not appear on the most recent written  instrument.    (d) The term "legislative employee" shall mean any officer or employee  of the legislature who receives annual compensation  in  excess  of  the  filing  rate  established by paragraph (l) below or who is determined to  hold a policy-making position by the appointing authority as  set  forth  in a written instrument which shall be filed with the legislative ethics  committee established by section eighty of the legislative law.    (e)  The term "spouse" shall mean the husband or wife of the reporting  individual  unless  living  separate  and  apart  from   the   reporting  individual  with  the intention of terminating the marriage or providing  for permanent separation or unless separated pursuant to: (i) a judicial  order,  decree  or  judgment,  or  (ii)  a  legally  binding  separation  agreement.    (f)  The  term  "relative" shall mean such individual's spouse, child,  stepchild, stepparent, or any person who is a direct descendant  of  the  grandparents   of   the   reporting   individual  or  of  the  reporting  individual's spouse.(g) The term "unemancipated  child"  shall  mean  any  son,  daughter,  stepson  or stepdaughter who is under age eighteen, unmarried and living  in the household of the reporting individual.    (h) The term "political party chairman" shall have the same meaning as  ascribed  to  such  term  by subdivision one of section seventy-three of  this chapter.    (i) The term "local agency" shall mean:    (i) any county, city,  town,  village,  school  district  or  district  corporation,  or  any agency, department, division, board, commission or  bureau thereof; and    (ii) any public benefit corporation or public authority  not  included  in the definition of a state agency.    (j)  The  term  "regulatory  agency"  shall  have  the same meaning as  ascribed to such term by subdivision one  of  section  seventy-three  of  this chapter.    (k)  The  term  "ministerial  matter"  shall  have the same meaning as  ascribed to such term by subdivision one  of  section  seventy-three  of  this chapter.    (l)  The  term  "filing  rate" shall mean the job rate of SG-24 as set  forth in paragraph a of subdivision one of section one hundred thirty of  the civil service law as of April first of the year in which  an  annual  financial disclosure statement shall be filed.    2.  (a)  Every  statewide elected official, state officer or employee,  member of the legislature,  legislative  employee  and  political  party  chairman  and every candidate for statewide elected office or for member  of  the  legislature  shall  file  an  annual  statement  of   financial  disclosure  containing  the  information  and  in  the form set forth in  subdivision three hereof. Such statement shall be filed on or before the  fifteenth day of May with respect to the preceding calendar year, except  that:    (i) a person who is subject to  the  reporting  requirements  of  this  subdivision  and  who  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  shall  be  required  to  file  such  financial  disclosure  statement on or before May fifteenth but may, without being subjected to  any  civil  penalty  on  account of a deficient statement, indicate with  respect to any item of the disclosure statement  that  information  with  respect  thereto  is  lacking  but  will  be supplied in a supplementary  statement of financial disclosure, which shall be filed on or before the  seventh day after  the  expiration  of  the  period  of  such  automatic  extension  of  time  within  which  to  file  such individual income tax  return,  provided  that  failure  to  file  or  to  timely   file   such  supplementary  statement  of  financial  disclosure  or the filing of an  incomplete or deficient supplementary statement of financial  disclosure  shall  be  subject  to the notice and penalty provisions of this section  respecting  annual  statements  of  financial  disclosure  as  if   such  supplementary statement were an annual statement;    (ii)  a  person who is required to file an annual financial disclosure  statement with the state  ethics  commission  or  with  the  legislative  ethics committee, and who is granted an additional period of time within  which to file such statement due to justifiable cause or undue hardship,  in accordance with required rules and regulations on the subject adopted  pursuant  to  paragraph  c of subdivision nine of section ninety-four of  the executive law or pursuant to paragraph c  of  subdivision  eight  of  section  eighty of the legislative law, shall file such statement within  the additional period of time granted;(iii) candidates for statewide office who receive a party  designation  for  nomination  by  a  state committee pursuant to section 6-104 of the  election law shall file such statement within seven days after the  date  of the meeting at which they are so designated;    (iv)  candidates  for statewide office who receive twenty-five percent  or more of the vote cast at the meeting  of  the  state  committee  held  pursuant  to  section  6-104  of the election law and who demand to have  their names placed on the primary ballot and who do not withdraw  within  fourteen  days after such meeting shall file such statement within seven  days after the last day to withdraw their names in accordance  with  the  provisions of such section of the election law;    (v)  candidates  for statewide office and candidates for member of the  legislature who file party designating petitions  for  nomination  at  a  primary  election  shall file such statement within seven days after the  last day allowed by law for the filing of  party  designating  petitions  naming them as candidates for the next succeeding primary election;    (vi)   candidates   for  independent  nomination  who  have  not  been  designated by a party to receive a nomination shall file such  statement  within  seven  days  after the last day allowed by law for the filing of  independent nominating petitions naming them as candidates in  the  next  succeeding general or special election;    (vii)  candidates  who receive the nomination of a party for a special  election shall file such statement within seven days after the  date  of  the meeting of the party committee at which they are nominated; and    (viii)  a  candidate  substituted  for  another candidate, who fills a  vacancy in a party designation or in an independent  nomination,  caused  by  declination,  shall  file such statement within seven days after the  last day allowed by law to file a certificate to fill a vacancy in  such  party designation or independent nomination.    (b)  As used in this subdivision, the terms "party", "committee" (when  used in conjunction with the term  "party"),  "designation",  "primary",  "primary  election", "nomination", "independent nomination" and "ballot"  shall have the same meanings as those contained in section 1-104 of  the  election law.    (c)  If  the  reporting individual is a senator or member of assembly,  candidate for  the  senate  or  member  of  assembly  or  a  legislative  employee,  such  statement  shall  be  filed with the legislative ethics  committee established by section eighty of the legislative law.  If  the  reporting  individual  is  a  statewide  elected official, candidate for  statewide elected office, a state officer or  employee  or  a  political  party  chairman,  such  statement  shall  be filed with the state ethics  commission established by section ninety-four of the executive law.    (d) The legislative ethics committee and the state  ethics  commission  shall  obtain from the state board of elections a list of all candidates  for statewide office and for member of the legislature,  and  from  such  list,  shall  determine  and publish a list of those candidates who have  not, within ten days after the required date for filing such  statement,  filed the statement required by this subdivision.    (e)   Any  person  required  to  file  such  statement  who  commences  employment after May fifteenth of any year and political party  chairman  shall file such statement within thirty days after commencing employment  or  of  taking the position of political party chairman, as the case may  be.    (f) A person who may otherwise be  required  to  file  more  than  one  annual  financial  disclosure  statement  with  both  the  state  ethics  commission and the legislative ethics committee in any one calendar year  may satisfy such requirement by filing one such  statement  with  either  body and by notifying the other body of such compliance.(g)  A person who is employed in more than one employment capacity for  one or more employers  certain  of  whose  officers  and  employees  are  subject  to filing a financial disclosure statement with the same ethics  commission or ethics committee, as the case may  be,  and  who  receives  distinctly  separate  payments of compensation for such employment shall  be subject to the filing requirements of this section if  the  aggregate  annual  compensation  for all such employment capacities is in excess of  the filing rate notwithstanding that such person would not otherwise  be  required to file with respect to any one particular employment capacity.  A person not otherwise required to file a financial disclosure statement  hereunder  who  is  employed by an employer certain of whose officers or  employees are subject to filing a financial  disclosure  statement  with  the  state  ethics  commission  and  who is also employed by an employer  certain of whose officers or employees are subject to filing a financial  disclosure statement with the legislative ethics committee shall not  be  subject  to  filing  such  statement with either such commission or such  committee on the basis that his aggregate annual compensation  from  all  such employers is in excess of the filing rate.    (h)  A statewide elected official or member of the legislature, who is  simultaneously a candidate for statewide elected office or member of the  legislature, shall satisfy the  filing  deadline  requirements  of  this  subdivision  by  complying  only with the deadline applicable to one who  holds a statewide elected office or who holds the office  of  member  of  the legislature.    (i)  A  candidate  whose  name will appear on both a party designating  petition and on an independent nominating petition for the  same  office  or  who  will  be listed on the election ballot for the same office more  than once  shall  satisfy  the  filing  deadline  requirements  of  this  subdivision by complying with the earliest applicable deadline only.    (j)  A  member  of  the legislature who is elected to such office at a  special election prior to May fifteenth in any year  shall  satisfy  the  filing  requirements  of this subdivision in such year by complying with  the earliest applicable deadline only.    3. The annual statement of  financial  disclosure  shall  contain  the  information and shall be in the form set forth hereinbelow:    ANNUAL STATEMENT OF FINANCIAL DISCLOSURE - (For calendar year ________)     1. Name ______________________________________________________________    2. (a) Title of Position _____________________________________________       (b) Department, Agency or other Governmental Entity _______________       (c) Address of Present Office _____________________________________       (d) Office Telephone Number _______________________________________    3. (a) Marital Status ______________. If married, please give spouse's           full name including maiden name where applicable.           _____________________________________________________________ .        (b) List the names of all unemancipated children.       ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________   Answer  each  of  the  following  questions  completely, with respect to    calendar year _________, unless another period or  date  is  otherwise    specified. If additional space is needed, attach additional pages.Whenever a "value" or "amount" is required to be reported herein, such  value  or  amount shall be reported as being within one of the following  Categories: Category A - under $5,000; Category  B  -  $5,000  to  under  $20,000;  Category C - $20,000 to under $60,000; Category D - $60,000 to  under  $100,000; Category E - $100,000 to under $250,000; and Category F  - $250,000 or over. A reporting individual shall indicate  the  Category  by letter only.    Whenever "income" is required to be reported herein, the term "income"  shall  mean  the  aggregate  net  income  before  taxes  from the source  identified.    The term "calendar year" shall mean the year ending the December  31st  preceding the date of filing of the annual statement.   4.  (a) List  any  office,  trusteeship,  directorship,  partnership, or      position of any nature, whether compensated  or  not,  held  by  the      reporting   individual  with  any  firm,  corporation,  association,      partnership, or other organization other than the State of New York.      Include compensated honorary positions; do NOT  list  membership  or      uncompensated  honorary positions. If the listed entity was licensed      by any state or local agency, was regulated by any state  regulatory      agency or local agency, or, as a regular and significant part of the      business  or  activity  of  said  entity,  did business with, or had      matters other than ministerial matters before, any  state  or  local      agency, list the name of any such agency.                                                               State or      Position                  Organization                 Local Agency       ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________   (b) List any office, trusteeship, directorship, partnership, or position      of  any  nature,  whether  compensated or not, held by the spouse or      unemancipated child of the  reporting  individual,  with  any  firm,      corporation,  association,  partnership, or other organization other      than the State of New York. Include compensated honorary  positions;      do  NOT  list membership or uncompensated honorary positions. If the      listed entity was  licensed  by  any  state  or  local  agency,  was      regulated  by  any state regulatory agency or local agency, or, as a      regular and significant part of the business  or  activity  of  said      entity,  did  business  with,  or had matters other than ministerial      matters before, any state or local agency, list the name of any such      agency.                                                               State or      Position                  Organization                 Local Agency       ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________   5.  (a) List the  name,  address  and  description  of  any  occupation,      employment  (other  than  the employment listed under Item 2 above),trade,  business  or  profession  engaged  in   by   the   reporting      individual.  If  such  activity  was  licensed by any state or local      agency, was regulated  by  any  state  regulatory  agency  or  local      agency,  or,  as  a  regular and significant part of the business or      activity of said entity, did business with,  or  had  matters  other      than ministerial matters before, any state or local agency, list the      name of any such agency.                                                               State or                 Name & Address                                 Local      Position   of Organization          Description          Agency       ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________   (b) If the spouse or unemancipated child of the reporting individual was      engaged in any occupation, employment, trade, business or profession      which  activity  was  licensed  by  any  state  or local agency, was      regulated by any state regulatory agency or local agency, or,  as  a      regular  and  significant  part  of the business or activity of said      entity, did business with, or had  matters  other  than  ministerial      matters  before,  any  state or local agency, list the name, address      and description of such occupation, employment, trade,  business  or      profession and the name of any such agency.                                                               State or                 Name & Address                                 Local      Position   of Organization          Description          Agency       ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________   6.  List  any  interest,  in  EXCESS  of  $1,000,  held by the reporting      individual, such individual's  spouse  or  unemancipated  child,  or      partnership  of  which  any such person is a member, or corporation,      10% or more of the stock of which is owned or controlled by any such      person, whether vested  or  contingent,  in  any  contract  made  or      executed  by  a  state  or  local agency and include the name of the      entity which  holds  such  interest  and  the  relationship  of  the      reporting  individual  or  such individual's spouse or such child to      such entity and the interest in such contract. Do NOT include  bonds      and  notes.  Do  NOT list any interest in any such contract on which      final payment has been made and all obligations under  the  contract      except  for guarantees and warranties have been performed, provided,      however, that such an interest must be listed if there has  been  an      ongoing dispute during the calendar year for which this statement is      filed with respect to any such guarantees or warranties. Do NOT list      any  interest in a contract made or executed by a local agency after      public notice and pursuant to a process for competitive bidding or a      process for competitive requests for proposals.                    Entity       Relationship      Contracting   CategorySelf,     Which Held      to Entity          State or       of      Spouse or  Interest in    and Interest         Local      Value of       Child      Contract      in Contract          Agency     Contract       ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________   7.  List any position the reporting individual held as an officer of any      political  party  or  political  organization,  as  a  member of any      political party committee, or as a political party district  leader.      The  term  "party"  shall  have  the  same meaning as "party" in the      election law. The term "political organization" means any  party  or      independent  body as defined in the election law or any organization      that is affiliated with or a subsidiary of a  party  or  independent      body.       ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________   8.  (a)  If  the  reporting individual practices law, is licensed by the      department of state as a real estate broker or agent or practices  a      profession  licensed  by the department of education, give a general      description of the principal subject areas of matters undertaken  by      such  individual. Additionally, if such an individual practices with      a firm or corporation and is a partner or shareholder of the firm or      corporation, give a general description of principal  subject  areas      of  matters  undertaken by such firm or corporation. Do not list the      name of the individual clients, customers or patients.       ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________   (b) List the name, principal address  and  general  description  or  the      nature of the business activity of any entity in which the reporting      individual  or  such individual's spouse had an investment in excess      of $1,000 excluding investments in securities and interests in  real      property.       ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________   9.  List  each  source  of  gifts,  EXCLUDING campaign contributions, in      EXCESS of $1,000, received during the  reporting  period  for  which      this  statement  is  filed  by  the  reporting  individual  or  such      individual's spouse or unemancipated  child  from  the  same  donor,      EXCLUDING gifts from a relative. INCLUDE the name and address of thedonor.  The term "gifts" does not include reimbursements, which term      is defined in item 10.  Indicate the value and nature of  each  such      gift.                                                                 Category       Self,                                                       of      Spouse or  Name of                          Nature        Value of       Child      Donor         Address           of Gift         Gift       ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________   10. Identify  and  briefly describe the source of any reimbursements for      expenditures, EXCLUDING campaign expenditures  and  expenditures  in      connection  with  official duties reimbursed by the state, in EXCESS      of $1,000 from each such source. For purposes of this item, the term      "reimbursements" shall mean any travel-related expenses provided  by      nongovernmental  sources and for activities related to the reporting      individual's  official  duties  such   as,   speaking   engagements,      conferences,  or  factfinding events. The term "reimbursements" does      NOT include gifts reported under item 9.       Source                                                   Description       ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________   11. List the identity and value, if reasonably  ascertainable,  of  each      interest  in a trust, estate or other beneficial interest, including      retirement plans other than retirement plans of  the  state  of  New      York or the city of New York, and deferred compensation plans (e.g.,      401,  403(b), 457, etc.) established in accordance with the internal      revenue code, in which the REPORTING INDIVIDUAL  held  a  beneficial      interest  in EXCESS of $1,000 at any time during the preceding year.      Do NOT report interests in  a  trust,  estate  or  other  beneficial      interest established by or for, or the estate of, a relative.                                                                   Category      Identity                                                   of Value*       ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________    * The  value  of  such  interest  shall be reported only if reasonably  ascertainable.   12. (a)  Describe the terms  of,  and  the  parties  to,  any  contract,      promise, or other agreement between the reporting individual and any      person,  firm, or corporation with respect to the employment of suchindividual after leaving office or position (other than a  leave  of      absence).       ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________   (b)  Describe  the  parties  to and the terms of any agreement providing      for continuation of payments or benefits to the REPORTING INDIVIDUAL      in EXCESS of $1,000 from a prior  employer  OTHER  THAN  the  State.      (This  includes  interests  in  or  contributions to a pension fund,      profit-sharing  plan,  or  life   or   health   insurance;   buy-out      agreements; severance payments; etc.)       ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________   13. List  below  the nature and amount of any income in EXCESS of $1,000      from EACH SOURCE for the reporting individual and such  individual's      spouse  for  the  taxable  year  last occurring prior to the date of      filing.   Nature of income includes, but  is  not  limited  to,  all      income  (other  than  that received from the employment listed under      Item 2 above) from compensated employment whether public or private,      directorships   and   other   fiduciary    positions,    contractual      arrangements,  teaching  income,  partnerships, honorariums, lecture      fees, consultant fees, bank and  bond  interest,  dividends,  income      derived  from  a trust, real estate rents, and recognized gains from      the sale or exchange of real or  other  property.    Income  from  a      business  or profession and real estate rents shall be reported with      the source identified by the building address in the  case  of  real      estate  rents and otherwise by the name of the entity and not by the      name of the individual  customers,  clients  or  tenants,  with  the      aggregate  net  income  before  taxes  for  each building address or      entity.  The receipt of maintenance received in  connection  with  a      matrimonial  action, alimony and child support payments shall not be      listed.       Self/                                                       Category      Spouse          Source                   Nature            of Amount       ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________   14. List the sources of any deferred income (not retirement  income)  in      EXCESS  of  $1,000  from  each  source  to  be paid to the reporting      individual following the close of the calendar year for  which  this      disclosure  statement  is  filed,  other  than deferred compensation      reported in item 11 hereinabove. Deferred income  derived  from  the      practice  of a profession shall be listed in the aggregate and shall      identify  as  the  source,  the  name  of  the  firm,   corporation,partnership or association through which the income was derived, but      shall not identify individual clients.                                                                   Category      Source                                                     of Amount       ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________   15. List  each  assignment  of  income  in  EXCESS  of  $1,000, and each      transfer other than to a relative during the  reporting  period  for      which this statement is filed for less than fair consideration of an      interest in a trust, estate or other beneficial interest, securities      or  real property, by the reporting individual, in excess of $1,000,      which would otherwise be required to be reported herein and  is  not      or has not been so reported.       Item Assigned                    Assigned or                Category      or Transferred                 Transferred to               of Value       ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________   16. List  below  the  type  and  market  value of securities held by the      reporting individual or such individual's spouse from  each  issuing      entity  in  EXCESS  of  $1,000 at the close of the taxable year last      occurring prior to the date of filing, including  the  name  of  the      issuing  entity  exclusive  of  securities  held  by  the  reporting      individual  issued  by  a  professional  corporation.  Whenever   an      interest  in  securities  exists  through a beneficial interest in a      trust, the securities held in such trust shall be listed ONLY IF the      reporting  individual  has  knowledge  thereof  except   where   the      reporting  individual  or  the  reporting  individual's  spouse  has      transferred assets to such trust for his or  her  benefit  in  which      event   such   securities  shall  be  listed  unless  they  are  not      ascertainable by the reporting individual  because  the  trustee  is      under  an  obligation  or  has  been  instructed  in  writing not to      disclose the contents of the  trust  to  the  reporting  individual.      Securities  of  which  the  reporting  individual  or  the reporting      individual's spouse is  the  owner  of  record  but  in  which  such      individual  or  the  reporting individual's spouse has no beneficial      interest shall not be listed.  Indicate percentage of ownership ONLY      if the reporting person or the reporting person's spouse holds  more      than  five  percent  (5%) of the stock of a corporation in which the      stock is publicly traded or more than ten percent (10%) of the stock      of a corporation in which the stock is  NOT  publicly  traded.  Also      list  securities owned for investment purposes by a corporation more      than fifty  percent  (50%)  of  the  stock  of  which  is  owned  or      controlled  by the reporting individual or such individual's spouse.      For the purpose of this item the term "securities" shall mean mutual      funds, bonds, mortgages, notes, obligations, warrants and stocks  of      any  class,  investment interests in limited or general partnershipsand certificates of deposits  (CDs)  and  such  other  evidences  of      indebtedness and certificates of interest as are usually referred to      as  securities.    The  market  value  for  such securities shall be      reported  only if reasonably ascertainable and shall not be reported      if the security is an interest in a  general  partnership  that  was      listed  in  item  8  (a)  or if the security is corporate stock, NOT      publicly traded, in a trade or business of a reporting individual or      a reporting individual's spouse.                                        Percentage                                       of corporate                                       stock owned                                       or controlled      Category of                                       (if more than      Market Value                                       5% of pub-         as of the close                                       licly traded       of the                                       stock, or          taxable year                                       more than          last occurring                                       10% if stock       prior to      Self/   Issuing     Type of      not publicly       the filing of      Spouse  Entity      Security     traded, is held)   this statement       ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________   17. List below the location, size,  general  nature,  acquisition  date,      market  value  and  percentage  of ownership of any real property in      which any vested or contingent interest in EXCESS of $1,000 is  held      by  the  reporting  individual or the reporting individual's spouse.      Also  list  real  property  owned  for  investment  purposes  by   a      corporation  more  than  fifty  percent 50% of the stock of which is      owned or controlled by the reporting individual or such individual's      spouse. Do NOT list any  real  property  which  is  the  primary  or      secondary  personal  residence  of  the  reporting individual or the      reporting individual's spouse, except where there is a co-owner  who      is other than a relative.                                                                   Category      Self/                                             Percentage   of      Spouse/                      General  Acquisition    of      Market      Corporation  Location Size   Nature     Date      Ownership   Value       ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________   18. List  below all notes and accounts receivable, other than from goods      or services sold, held by the reporting individual at the  close  of      the  taxable  year  last  occurring  prior to the date of filing and      other debts owed to such individual at the close of the taxable year      last occurring prior to the date of filing,  in  EXCESS  of  $1,000,      including  the  name of the debtor, type of obligation, date due and      the nature of the collateral  securing  payment  of  each,  if  any,excluding  securities  reported in item 16 hereinabove. Debts, notes      and accounts receivable owed to the individual by a  relative  shall      not be reported.                                 Type of Obligation,               Category                                Date Due, and Nature                 of      Name of Debtor            of Collateral, if any               Amount       ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________   19. List  below  all  liabilities  of  the reporting individual and such      individual's spouse, in EXCESS of $5,000 as of the date of filing of      this statement, other than liabilities to a relative.  Do  NOT  list      liabilities  incurred  by,  or  guarantees  made  by,  the reporting      individual or such individual's spouse  or  by  any  proprietorship,      partnership or corporation in which the reporting individual or such      individual's  spouse  has  an interest, when incurred or made in the      ordinary course of the trade, business or professional  practice  of      the  reporting  individual  or such individual's spouse. Include the      name of the creditor and any collateral pledged by  such  individual      to  secure  payment  of  any  such liability. A reporting individual      shall not list any obligation to pay maintenance in connection  with      a  matrimonial  action,  alimony or child support payments. Any loan      issued in the ordinary course of business by a financial institution      to  finance  educational  costs,  the  cost  of  home  purchase   or      improvements  for a primary or secondary residence, or purchase of a      personally owned motor vehicle, household  furniture  or  appliances      shall  be  excluded.  If  any  such  reportable  liability  has been      guaranteed by any third person, list  the  liability  and  name  the      guarantor.                                                                   Category      Name of Creditor          Type of Liability                    of      or Guarantor              and Collateral, if any              Amount       ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________      ____________________________________________________________________       The  requirements  of  law  relating  to  the reporting of financial      interests are in the public interest and  no  adverse  inference  of      unethical  or  illegal conduct or behavior will be drawn merely from      compliance with these requirements.       ___________________________________       _________________________      (Signature of Reporting Individual)       Date  (month/day/year)         4. A reporting individual who knowingly and wilfully fails to file      an annual statement of financial disclosure  or  who  knowingly  and      wilfully  with  intent  to  deceive makes a false statement or gives      information  which  such  individual  knows  to  be  false  on  such      statement  of  financial  disclosure  filed pursuant to this sectionshall be subject to a civil penalty in an amount not to  exceed  ten      thousand  dollars.  Assessment of a civil penalty hereunder shall be      made by the state ethics commission or  by  the  legislative  ethics      committee,  as  the  case may be, with respect to persons subject to      their respective jurisdictions. The state ethics  commission  acting      pursuant  to  subdivision  thirteen  of  section  ninety-four of the      executive law or the legislative ethics committee acting pursuant to      subdivision twelve of section eighty of the legislative law, as  the      case  may  be, may, in lieu of a civil penalty, refer a violation to      the appropriate prosecutor and upon such conviction, but only  after      such  referral,  such  violation  shall  be  punishable as a class A      misdemeanor. A civil penalty for false filing  may  not  be  imposed      hereunder  in  the  event a category of "value" or "amount" reported      hereunder is incorrect unless such reported information  is  falsely      understated.  Notwithstanding  any  other  provision  of  law to the      contrary, no other penalty, civil or criminal may be imposed  for  a      failure  to  file,  or for a false filing, of such statement, except      that the appointing authority  may  impose  disciplinary  action  as      otherwise  provided  by  law.  The  state  ethics commission and the      legislative ethics committee shall each be deemed to  be  an  agency      within  the  meaning  of  article  three of the state administrative      procedure act  and  shall  adopt  rules  governing  the  conduct  of      adjudicatory  proceedings  and appeals relating to the assessment of      the civil penalties herein authorized. Such rules, which  shall  not      be  subject to the approval requirements of the state administrative      procedure act, shall provide for due process  procedural  mechanisms      substantially  similar  to those set forth in such article three but      such mechanisms need not be identical in terms or scope.  Assessment      of  a  civil  penalty  shall  be final unless modified, suspended or      vacated within thirty days of imposition  and  upon  becoming  final      shall be subject to review at the instance of the affected reporting      individual  in  a  proceeding  commenced  against  the  state ethics      commission or legislative  ethics  committee,  pursuant  to  article      seventy-eight of the civil practice law and rules.        5.  Nothing  contained  in  this  section  shall  be  construed as      precluding any public authority or public benefit  corporation  from      exercising  any  authority  or  power  now  or hereafter existing to      require any of its members, directors, officers or employees to file      financial disclosure statements with such public authority or public      benefit  corporation  that  are  the  same  as,  different  from  or      supplemental  to  any  of  the  requirements contained herein and to      provide only for internal employment discipline  for  any  violation      arising out of such internal filing.