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 Pension Funds (FIRE)
• Deferred Compensation Plan (DCP)
• The New York City Other Postemployment Benefits Plan (the OPEB Plan)

Year	Fund
2025	New York City Employees’ Retirement System (NYCERS)
2025	New York City Employees’ Retirement System (NYCERS)
2025	New York City Employees’ Retirement System (NYCERS)
2025	New York City Employees’ Retirement System (NYCERS)
2025	New York City Fire Pension Funds (FIRE)
2025	Deferred Compensation Plan (DCP)
2025	The New York City Other Postemployment Benefits Plan (the OPEB Plan)
2024	New York City Employees’ Retirement System (NYCERS)
2024	New York City Board of Education Retirement System (BERS)
2024	Teachers’ Retirement System of The City of New York (TRS)
2024	New York City Police Pension Funds (POLICE)
2024	New York City Fire Pension Funds (FIRE)
2024	Deferred Compensation Plan (DCP)
2024	The New York City Other Postemployment Benefits Plan (the OPEB Plan)
2023	New York City Employees’ Retirement System (NYCERS)
2023	New York City Board of Education Retirement System (BERS)
2023	Teachers’ Retirement System of The City of New York (TRS)
2023	New York City Police Pension Funds (POLICE)
2023	New York City Fire Pension Funds (FIRE)
2023	Deferred Compensation Plan (DCP)
2023	The New York City Other Postemployment Benefits Plan (the OPEB Plan)
2022	New York City Employees’ Retirement System (NYCERS)
2022	New York City Board of Education Retirement System (BERS)
2022	Teachers’ Retirement System of The City of New York (TRS)
2022	New York City Police Pension Funds (POLICE)
2022	New York City Fire Pension Funds (FIRE)
2022	Deferred Compensation Plan (DCP)
2022	The New York City Other Postemployment Benefits Plan (the OPEB Plan)
2021	New York City Employees’ Retirement System (NYCERS)
2021	New York City Board of Education Retirement System (BERS)
2021	Teachers’ Retirement System of The City of New York (TRS)
2021	New York City Police Pension Funds (POLICE)
2021	New York City Fire Pension Funds (FIRE)
2021	Deferred Compensation Plan (DCP)
2021	The New York City Other Postemployment Benefits Plan (the OPEB Plan)
2020	Deferred Compensation Plan (DCP)
2020	The New York City Other Postemployment Benefits Plan (the OPEB Plan)
2019	New York City Employees’ Retirement System (NYCERS)
2018	New York City Employees’ Retirement System (NYCERS)
2017	New York City Employees’ Retirement System (NYCERS)
2019	Teachers’ Retirement System of The City of New York (TRS)
2018	Teachers’ Retirement System of The City of New York (TRS)
2017	Teachers’ Retirement System of The City of New York (TRS)
2019	New York City Board of Education Retirement System (BERS)
2018	New York City Board of Education Retirement System (BERS)
2017	New York City Board of Education Retirement System (BERS)
2019	New York City Police Pension Funds (POLICE)
2018	New York City Police Pension Funds (POLICE)
2017	New York City Police Pension Funds (POLICE)
2019	New York City Fire Pension Funds (FIRE)
2018	New York City Fire Pension Funds (FIRE)
2017	New York City Fire Pension Funds (FIRE)
2019	Deferred Compensation Plan (DCP)
2018	Deferred Compensation Plan (DCP)
2017	Deferred Compensation Plan (DCP)
2019	The New York City Other Postemployment Benefits Plan (the OPEB Plan)
2018	The New York City Other Postemployment Benefits Plan (the OPEB Plan)
2017	The New York City Other Postemployment Benefits Plan (the OPEB Plan)
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 Funds (POLICE)
2016	New York City Fire 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 Funds (POLICE)
2015	New York City Fire 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 Funds (POLICE)
2014	New York City Employees’ Retirement System (NYCERS)
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 Funds (POLICE)
2013	New York City Fire Pension Funds (FIRE)
2013	Deferred Compensation Plan (DCP)
2013	The New York City Other Postemployment Benefits Plan (the OPEB Plan)
	New York City Employees’ Retirement System (NYCERS)