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Town
of
Oyster
ay
New
York
Comprehens ve Armual
Financial e ort
Year Ended December 31, 2014
 
TOWN
OF
OYSTER
BAY
NEW
YOR
Comprehensive Annual Financial Report Year Ended December
31
2 14
Prepared by: The Office of the Comptroller
Robert
J
Mc voy
omptroller
 
TOWN
OF
OYSTER
BAY
COMPREHENSIVE
ANNUAL
FINANCIAL
REPORT
YEAR ENDED DECEMBER
31,
2014
TABLE OF
CONTENTS
INTRODUCTORY SECTION
Page
Town
Map
2
Principal
Officials.....................................................................................................
3
Organizational
Chart......
4
Letter of
Transmittal
5-12
FINANCIAL SECTION
Independent
Auditors
Report...
15-18
REQUIRED SUPPLEMENTARY INFORMATION
Management s
Discussion
and
Analysis............
20 33
BASIC
FINANCIAL STATEMENTS
Government-wide
Financial
Statements
Statement
of
Net
Position
35-36
Statement
of Activities
37
-38
Fund
Financial
Statements Governmental
Fund Financial
Statements Balance
Sheet.....................................................................................................................
39-40
Reconciliation of the
Governmental
Funds
Balance
Sheet
to
the
Statement
of
Net
Position...........................................................................................
41
Statement
of
Revenues,
Expenditures, and
Changes
n
Fund
Balances.................. 43 44
Reconciliation of the
Governmental
Funds
Statement
of
Revenues,
Expenditures, and
Changes
n
Fund
Balances
to
the
Statement
of
Activities.................................................
45
Fiduciary
Funds Financial
Statement Statement
of
Fiduciary
Assets
and
Liabilities..............................................................................
46
Notes
to
Financial
Statements
47 85
(Continued)

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