NYC Fiduciary Funds Financial Statements

The City of New York’s fiduciary funds are used to account for assets and activities when a governmental unit is functioning either as a trustee or an agent for another party. The City’s fiduciary funds include the following:

  • Pension Trusts
    • New York City Employees’ Retirement System (NYCERS)
    • Teachers’ Retirement System of The City of New York (TRS)
    • New York City Board of Education Retirement System (BERS)
    • New York City Police Pension Funds (POLICE)
    • New York City Fire Department Pension Funds (FIRE)
  • Deferred Compensation Plan (DCP)
  • The New York City Other Postemployment Benefits Plan (the OPEB Plan)

Year Fund
2016
New York City Employees’ Retirement System (NYCERS)
2016
Teachers’ Retirement System of The City of New York (TRS)
2016
New York City Board of Education Retirement System (BERS)
2016
New York City Police Pension Fund (POLICE)
2016
New York City Fire Department Pension Funds (FIRE)
2016
Deferred Compensation Plan (DCP)
2016
The New York City Other Postemployment Benefits Plan (the OPEB Plan)
2015
New York City Employees’ Retirement System (NYCERS)
2015
Teachers’ Retirement System of The City of New York (TRS)
2015
New York City Board of Education Retirement System (BERS)
2015
New York City Police Pension Fund (POLICE)
2015
New York City Fire Department Pension Funds (FIRE)
2015
Deferred Compensation Plan (DCP)
2015
The New York City Other Postemployment Benefits Plan (the OPEB Plan)
2014
New York City Employees’ Retirement System (NYCERS)
2014
Teachers’ Retirement System of The City of New York (TRS)
2014
New York City Board of Education Retirement System (BERS)
2014
New York City Police Pension Fund (POLICE)
2014
New York City Fire Department Pension Funds (FIRE)
2014
Deferred Compensation Plan (DCP)
2014
The New York City Other Postemployment Benefits Plan (the OPEB Plan)
2013
New York City Employees’ Retirement System (NYCERS)
2013
Teachers’ Retirement System of The City of New York (TRS)
2013
New York City Board of Education Retirement System (BERS)
2013
New York City Police Pension Fund (POLICE)
2013
New York City Fire Department Pension Funds (FIRE)
2013
Deferred Compensation Plan (DCP)
2013
The New York City Other Postemployment Benefits Plan (the OPEB Plan)