This Report presents information, intended for use by the City of New York for accounting
and financial reporting under Governmental Accounting Standards Board Statement No. 68.
This Report presents the results of the Fiscal Year Ended June 30, 2017 Annual Valuation of the
Other Postemployment Benefits (OPEB) provided under the New York City Health Benefits
Program (Program).
This report is a response to Local Law 97 of 2016, which requires the New York City
Department for the Aging (DFTA) to develop and conduct a survey of unpaid caregivers, create a comprehensive plan that addresses the needs of unpaid caregivers, and to report on the plan's progress.