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Office of the New York State Comptroller’s Seal

NYS Comptroller

Thomas P. DiNapoli

Understanding Your Responsibilities

Changes to Reporting Requirements

The August 2015 revisions to Regulation 315.4 help ensure that elected and appointed officials receive appropriate service credit. The chart below summarizes the changes to the regulation that affect the record of activities (ROA) process for elected and appointed officials.

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 may submit a new ROA if the previous ROA is not representative of their work hours.
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 the average number of days worked per month.

(Rev. 9/19)