S&P Global Ratings assigned its 'AA+' rating to the New York City Municipal Water Finance Authority's 2024 series AA-1, 2, and 3 water and sewer system second general resolution revenue bonds, issued on behalf of New York Water. At the same time, S&P Global Ratings affirmed its 'AAA' rating on the authority's first general resolution bonds, its 'AA+' rating on the authority's second general resolution bonds, and its 'A-1+' commercial paper program. The other 'A-1+' and 'A-1' short-term ratings on the system's various debt, where applicable, are based on the liquidity provider's short-term rating. The outlook, where applicable, is stable. The 'AA+' long-term rating reflects our view of the general creditworthiness of New York Water. We rate the first general