Institutional Federal Compliance Report 2021

214 • STATE OF NEW YORK _____________________________________________________________________________________________

Changes in Fund Balances GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (Modified accrual basis of accounting) (Amounts in millions) REVENUES: Taxes: Personal income . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Consumption and use . . . . . . . . . . . . . . . . . . . . . . . . Business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Federal grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Public health/patient fees . . . . . . . . . . . . . . . . . . . . . . . . Tobacco settlement . . . . . . . . . . . . . . . . . . . . . . . . . . . . Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . Local assistance grants: Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Public health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Public welfare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Public safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Environment and recreation . . . . . . . . . . . . . . . . . . . Support and regulate business . . . . . . . . . . . . . . . . . General government . . . . . . . . . . . . . . . . . . . . . . . . . Social services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mental hygiene . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General purpose . . . . . . . . . . . . . . . . . . . . . . . . . . . . Health and environment . . . . . . . . . . . . . . . . . . . . . . Transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Criminal justice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . State operations: Personal service . . . . . . . . . . . . . . . . . . . . . . . . . . . . Non-personal service . . . . . . . . . . . . . . . . . . . . . . . . . Pension contributions . . . . . . . . . . . . . . . . . . . . . . . . Other fringe benefits . . . . . . . . . . . . . . . . . . . . . . . . . Capital construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . Debt service, including payments on financing arrangements: Principal (General Obligation) . . . . . . . . . . . . . . . . . . Interest (General Obligation) . . . . . . . . . . . . . . . . . . . Principal (Other financing arrangements) . . . . . . . . . Interest (Other financing arrangements) . . . . . . . . . . Principal and Interest (Other financing arrangements) . . Total expenditures . . . . . . . . . . . . . . . . . . . . . . . . Excess (deficiency) of revenues over expenditures . . OTHER FINANCING SOURCES (USES): Transfers from other funds . . . . . . . . . . . . . . . . . . . . . . . Transfers to other funds . . . . . . . . . . . . . . . . . . . . . . . . . Collateralized borrowing . . . . . . . . . . . . . . . . . . . . . . . . General obligation bonds issued . . . . . . . . . . . . . . . . . . Financing arrangements issued . . . . . . . . . . . . . . . . . . . Refunding debt issued . . . . . . . . . . . . . . . . . . . . . . . . . . Payments to escrow agents for refundings . . . . . . . . . . Swap termination . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Premiums on bonds issued . . . . . . . . . . . . . . . . . . . . . . Net other financing sources (uses) . . . . . . . . . . Special item—State Insurance Fund reserve release . . Net change in fund balances . . . . . . . . . . . . . . . . . . . . . $ Debt service (principal and interest) as a percentage of non-capital expenditures . . . . . . Source: Office of the State Comptroller Note: Figures restated for prior period adjustments. EXPENDITURES:

Fiscal Year

2010

2011

2012

2013

2014

34,536 $ 13,069 7,547 2,753 51,407 4,296

37,705 $ 14,133 7,115 3,228 54,659 4,655

38,355 $ 14,528 7,758 3,115 48,016 4,648

41,962 $ 14,598 8,275 2,973 49,263 4,574

41,295 15,139 8,438 3,398 50,176 4,968 492 10,811 134,717 31,139 48,078 13,758 2,714 5,799 454 836 1,363 —00000 —00000 —00000 —00000 —00000 —00000 —00000 —00000

491 11,780 125,879

457 11,371 133,323

453 11,433 128,306

447 10,745 132,837

—00000 —00000 —00000 —00000 —00000 —00000 —00000 —00000 52,341 31,097 1,912 1,251 4,250 5,123

—00000 —00000 —00000 —00000 —00000 —00000 —00000 —00000 53,894 32,380 2,020 1,037 4,460 5,311

—00000 —00000 —00000 —00000 —00000 —00000 —00000 —00000 51,893 31,255 2,090 1,042 4,466 5,327

30,717 48,363 13,970 2,003 5,901 451 700 1,189 —00000 —00000 —00000 —00000 —00000 —00000 —00000 —00000

624 2,068 9,733 6,329 874 3,390 5,029

506 2,685 9,857 6,554 1,234 3,683 4,174

745 2,049 9,439 6,320 1,538 3,924 4,198 361 137 2,778 1,956

9,597 6,128 1,457 3,255 4,260 346 141 3,035 1,801

9,599 6,093 1,880 3,233 4,506 333 139 2,921 1,876

355 123

365 135

—00000 —00000 4,067 128,566

—00000 —00000 4,394 132,689

—00000 129,518

—00000 133,314

—00000 134,721

(2,687)

634

(1,212)

(477)

(4)

2,959 (5,158) —00000 449 4,354 2,200 (2,278) (94)

3,315 (5,085) 102 500 2,253 1,907 (2,052) (48)

3,282 (5,099) —00000 330 2,945 1,868 (2,033) (27)

3,131 (5,146) —00000 396 1,836 2,434 (2,784) —00000

3,319 (5,658)

370

—00000 2,684 2,247 (2,468) —00000

378

375

565

746 613

461 955 250

2,810

1,267

1,831

— 00000

— 00000

— 00000

— 00000

123 $

1,901 $

619 $

136 $

1,201

3.58%

3.74%

4.09%

4.05%

3.97%

Beginning in fiscal year 2013, expenditures for local assistance grants are reported using the new Statewide Financial System program categories. Prior fiscal years’ reported amounts are categorized by local assistance object codes.