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NYS Comptroller


The Academy for New York State's Local Officials

Protecting the Public’s Interest: A Tutorial on Local Government Ethics and Transparency in New York State

Module 1 - Conflict of Interest of Municipal Officers and Employees

What is an Interest?

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(Text for Video - What is an Interest?)

A municipal officer or employee has an “interest” in a contract when he or she receives a direct or indirect financial or material benefit as a result of a contract with the municipality for which he or she serves. This is a factual determination. For example, ordinarily a municipal officer or employee who receives payment under a contract with his or her municipality would have an interest in the contract because the payment is a financial benefit resulting from the contract.

Next, we will discuss interest as it pertains to family relationships.

  Next: The Interest of Others