|
Introductory
Section—Part I |
|
| Comptroller’s Letter of
Transmittal |
xi |
| Certificate of Achievement for
Excellence in Financial Reporting |
lii |
| The Government of The City of
New York |
liii |
| Principal Officials of The City
of New York |
liv |
|
Financial
Section—Part II |
|
| Report of Independent Auditors |
3 |
| General Purpose Financial Statements—Part
II–A |
|
| Combined Balance Sheet—All
Fund Types, Account Groups and Discretely Presented Component
Units |
6 |
| Combined Statement of Revenues,
Expenditures and Changes in Fund Balances—All Governmental
Fund Types |
8 |
| General Fund Statement of Revenues,
Expenditures and Changes in Fund Balances—Budget and
Actual |
9 |
| Combined Statement of Changes
in Pension and Similar Trust Funds Plan Net Assets—Pension
and Similar Trust Funds |
10 |
| Combined Statement of Revenues,
Expenses and Changes in Fund Equity—Discretely Presented
Component Units |
11 |
| Combined Statement of Cash Flows—Discretely
Presented Component Units |
12 |
|
Notes to Financial Statements |
|
| A. Summary of Significant Accounting
Policies |
13 |
| B. Audit Responsibility |
20 |
| C. Municipal Assistance Corporation
For The City of New York (MAC) |
20 |
| D. New York City Transitional
Finance Authority (TFA) |
21 |
| E. New York City Samurai Funding
Corporation (SFC) |
21 |
| F. Deposits and Investments |
22 |
| G. General Fixed Assets Account
Group |
25 |
| H. Leases |
26 |
| I. Long–Term Obligations |
27 |
| J. Primary Government/Discretely
Presented Component Unit Receivable and Payable Balances |
31 |
| K. Segment Information for Discretely
Presented Component Units |
32 |
| L. New York City Health and Hospitals
Corporation (HHC) |
33 |
| M. New York City Off–Track
Betting Corporation (OTB) |
36 |
| N. Housing and Economic Development
Entities |
37 |
| O. Water and Sewer System |
41 |
| P. Agency Funds |
43 |
| Q. Other Postemployment Benefits |
44 |
| R. Pension and Similar Trust
Funds |
45 |
| S. Year 2000 Computer Systems |
51 |
| T. Commitments |
51 |
