The other boroughs weren't much better (see below). That said, the Comptroller's criteria seem to be whether a component is "worn or damaged." "Worn" covers a lot of ground, including much that may be trivial.
"Only 8 of the 150 stations in Manhattan (including 4 that recently opened) had all of their structural components in good condition, compared with 15 in 2012. While 78 percent of the structural components at the Times Square shuttle station were in need of repair, NYCT hopes to reduce the share to 33 percent with the completion of the 2015-2019 capital program.
"In Brooklyn, only 11 of 170 stations were in good repair, compared with 29 in 2012. More than two- thirds of the structural components at the Borough Hall station on the No. 2/3 line were worn or damaged.
"None of the 70 stations in the Bronx had all of their structural components in good repair, whereas 12 did in 2012. Half of the structural components at the 149th Street station (Grand Concourse) on the No. 4 line needed repair.
"While Queens had the largest share of structural components in disrepair, the borough also had more stations in good repair than five years earlier. NYCT reported that all of the structural components in 12 of 81 stations were in good repair, up from 1 in 2012. However, 45 percent of the structural components at the Main Street station on the No. 7 line, the most heavily used station in Queens, were worn or damaged."