A. 
All the Town officers and employees included in Subsection B below shall file with the Board of Ethics an annual financial disclosure statement containing the information in a form adopted by the Town Board, as the same may be amended from time to time by the Town Board. Such statements shall be filed with the Board of Ethics within 90 days of employment or taking office and annually thereafter no later than the 15th day of March with respect to the preceding calendar year. The time for filing such statements may be extended, pursuant to the rules and regulations adopted by the Board of Ethics for justifiable cause and/or undue hardship, upon application to the Board of Ethics. For the purposes of this section, all persons required to file an annual financial disclosure statement will be referred to as "employees."
B. 
Those Town officers or employees or who are required to file an annual financial disclosure statement are as follows:
(1) 
Supervisor.
(2) 
Members of the Town Board.
(3) 
Department heads and deputies.
(4) 
Assessor.
(5) 
Members of the Zoning Board.
(6) 
Members of the Planning Board.
(7) 
Members of the Board of Assessment Review.
(8) 
Members of the Board of Ethics.
(9) 
Members of the Conservation Board.
(10) 
Town Clerk and any Deputy Town Clerk(s).
(11) 
Any other positions so designated by the Town Board at the annual organizational meeting.
A. 
All statements filed under this article with the Board of Ethics shall become a public record except for any matter exempted by law or regulation and those matters as determined in accordance with law by the Board of Ethics to be exempt from public review.
B. 
Any part of a financial disclosure statement that has been deemed exempt from public review by the Board of Ethics in accordance with law shall be maintained by the Board of Ethics as confidential information. A breach of such confidentiality may be grounds for and result in removal of the Board of Ethics member by the Town Board.
C. 
Any financial disclosure statement or part thereof which is not confidential or exempt from FOIL pursuant to law will be filed with the Town Clerk as a public record. Any confidential part thereof shall be redacted, and the original information shall be retained by the Board of Ethics.
If, after review of a financial disclosure statement, the Board of Ethics deems that a conflict of interest may exist or that there appears to be an impropriety that could reflect upon the integrity of the Town, the Board of Ethics shall act as follows:
A. 
It shall specify by written advisory opinion that a conflict or impropriety may exist and the basis for its opinion, and shall mail its opinion by certified mail, return receipt requested, to the employee at the address listed on his or her personal record and notify the Town Board. Such advisory opinion shall be confidential to the extent permitted by law.
B. 
The employee shall have 45 days from the date he or she receives the opinion to respond, rebut or refute the opinion of the Board of Ethics.
C. 
The Board of Ethics may recommend to the employee a manner in which the alleged conflict of interest or appearance of impropriety may be rectified.
D. 
If the employee fails to respond to the Board of Ethics within 45 days of the receipt of the advisory opinion or if an agreement to eliminate the alleged conflict or impropriety cannot be reached between the employee and the Board of Ethics, it shall refer the employee's statement or relevant portions of such statement along with its advisory opinion to the Town Board for further consideration and such action as it deems appropriate.
A. 
A reporting individual who knowingly and willfully fails to file an annual financial disclosure statement or who knowingly and willfully with intent to deceive makes a false statement or gives information which such individual knows to be false on such financial disclosure statement filed pursuant to this section may be assessed a civil penalty in an amount not to exceed $500. Assessment of a civil penalty hereunder shall be made by the Henrietta Town Justice Court upon the filing of information/prosecuting papers by the Town Prosecutor or District Attorney following the adoption of an authorizing resolution by the Town Board.
B. 
For a violation of this subsection, other than for conduct which constitutes a violation of Subdivision 12 of § 73 of the Public Officers Law, the Town Board 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.
C. 
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 Town Board may impose disciplinary action as otherwise provided by law.