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Office of the New York State Comptroller’s Seal

NYS Comptroller

Thomas P. DiNapoli

Reporting Elected and Appointed Officials

Reporting Requirements Changes (2015)

Regulation 315.4 of the New York Codes, Rules and Regulations (NYCRR) clearly defines the reporting process for elected and appointed officials and ensures they receive appropriate service credit. In August 2015, this regulation was revised for officials who begin a new or subsequent term on or after January 1, 2016.

Among other changes, the revised regulation sets out specific time frames for completing requirements such as an official’s record of activities (ROA), and it establishes the employer’s role in determining whether activities listed on an ROA are actually official duties of the position.

The chart below summarizes the 2015 revisions:

Previous Regulation Amended Regulation
Elected and Appointed Officials
Official did not need to attest to the accuracy of the ROA. Official must sign the ROA to attest to its accuracy.
Regulation did not clearly address how frequently an official must/may submit an ROA.
  1. Official must submit a new ROA following a new or subsequent appointment or election.
  2. Official may attest that a previous ROA is still valid for up to eight years.
  3. Official should submit a new ROA if the previous ROA is not representative of their hours worked.
Governing Body
Regulation did not address whether the governing body had the authority to determine whether activities are official duties of the position. Regulation now states that the employer determines whether activities listed on the ROA are official duties of the position. If they are not, the employer excludes the activities and time from the calculation of average number of days worked per month.
Clerk or Secretary
Employer had to include officials who participate in the employer’s time-keeping system on the Standard Workday and Reporting Resolution (Resolution) and indicate their participation by checking the box that says “Participates in the Employer’s Time-Keeping System.” Employer is no longer required to include officials who participate in the employer’s time-keeping system on the Resolution.
Employer may omit NYSLRS registration numbers and Social Security numbers from the publicly posted Resolutions. Employer must omit NYSLRS registration numbers and Social Security numbers from the publicly posted Resolutions.
Employer had to submit the Resolution to the State Comptroller within 45 days of the adoption of the resolution. Employer must submit the Resolution to the State Comptroller within 15 days after the 30-day public posting period ends.
Employer had to keep copies of officials’ ROA for 10 years. Employer must keep copies of officials’ ROA for 30 years.
Regulation did not address whether the secretary or clerk had to provide the average number of days worked per month listed on the Resolution to the individual(s) responsible for reporting days worked to NYSLRS on the employer’s behalf. Once a Resolution is passed, the secretary or clerk must provide the average number of days worked per month listed on the Resolution to the individual(s) responsible for reporting days worked to NYSLRS on the employer’s behalf.

Rev. 5/19