THE CITY OF NEW YORK

THE CITY OF

NEW YORK

NEW YORK

COMPREHENSIVE ANNUAL FINANCIAL REPORT

OF THE

COMPTROLLER

FOR THE FISCAL YEAR ENDED JUNE 30, 2015

SCOTT M. STRINGER

Comptroller

Compliments of

SCOTT M. STRINGER Comptroller

The City of

New York

Comprehensive Annual Financial Report

of the

Comptroller

for the Fiscal Year Ended June 30, 2015

SCOTT M. STRINGER Comptroller

MICHELE MARK LEVINE, CPA Deputy Comptroller/Chief Accountant

SCOTT M. STRINGER

Comptroller

Comprehensive Annual Financial Report of the Comptroller of The City of New York for the Fiscal Year Ended June 30, 2015 ________________

Table of Contents

INTRODUCTORY SECTION--PART I

Comptroller's Letter of Transmittal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Certificate of Achievement for Excellence in Financial Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Government of The City of New York . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Principal Officials of The City of New York . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

FINANCIAL SECTION--PART II

Independent Auditors' Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Management's Discussion and Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

BASIC FINANCIAL STATEMENTS--PART II-A

Government-wide Financial Statements: Statement of Net Position--June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Statement of Net Position--June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Statement of Activities--for the year ended June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Statement of Activities--for the year ended June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Fund Financial Statements: Governmental Funds--Balance Sheet--June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Governmental Funds--Balance Sheet--June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position-- June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position-- June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Governmental Funds--Statement of Revenues, Expenditures, and Changes in Fund Balances-- for the year ended June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Governmental Funds--Statement of Revenues, Expenditures, and Changes in Fund Balances-- for the year ended June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities--for the year ended June 30, 2015 . . . . . . . . . . . . . . . . . . Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities--for the year ended June 30, 2014 . . . . . . . . . . . . . . . . . . General Fund--Statement of Revenues, Expenditures, and Changes in Fund Balance--Budget and Actual--for the year ended June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General Fund--Statement of Revenues, Expenditures, and Changes in Fund Balance--Budget and Actual--for the year ended June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fiduciary Funds--Statement of Fiduciary Net Position--June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fiduciary Funds--Statement of Fiduciary Net Position--June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fiduciary Funds--Statement of Changes in Fiduciary Net Position--for the year ended June 30, 2015 . . . . . . . . Fiduciary Funds--Statement of Changes in Fiduciary Net Position--for the year ended June 30, 2014 . . . . . . . . Component Units--Statement of Net Position--June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Component Units--Statement of Net Position--June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Component Units--Statement of Activities--for the year ended June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . Component Units--Statement of Activities--for the year ended June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . .

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