Institutional Federal Compliance Report 2021

______________________________________________________________________________________________ STATE OF NEW YORK • 95 CHANGES IN LONG-TERM LIABILITIES—BUSINESS-TYPE ACTIVITIES Beginning Balance, Ending Due Within Description as Restated Additions Deletions Balance One Year Accrued liabilities: Compensated absences . . . . . . . . . . . . . $ 401 $ 183 $ 159 $ 425 $ 262 Litigation . . . . . . . . . . . . . . . . . . . . . . . . . 698 2 9 691 34 Miscellaneous . . . . . . . . . . . . . . . . . . . . . 596 5 100 501 3 Total . . . . . . . . . . . . . . . . . . . . . . . . $ 1,695 $ 190 $ 268 $ 1,617 299 Lottery prizes payable . . . . . . . . . . . . . . . . $ 1,334 $ 74 $ 125 $ 1,283 132 Pension contributions payable: SUNY (June 30, 2017) . . . . . . . . . . . . . . . $ 182 $ —00000 $ 24 $ 158 —00000 Lottery . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 1 —00000 3 —00000 Total . . . . . . . . . . . . . . . . . . . . . . . . $ 184 $ 1 $ 24 $ 161 — 00000 Net pension liability: SUNY (June 30, 2017) . . . . . . . . . . . . . . . $ 874 $ 337 $ 659 $ 552 —00000 CUNY (June 30, 2017) . . . . . . . . . . . . . . 1,036 —00000 288 748 —00000 Lottery . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 —00000 3 5 —00000 Total . . . . . . . . . . . . . . . . . . . . . . . . $ 1,918 $ 337 $ 950 $ 1,305 — 00000 Other postemployment benefits: SUNY (June 30, 2017) . . . . . . . . . . . . . . . $ 5,528 $ 1,254 $ 562 $ 6,220 —00000 CUNY (June 30, 2017) . . . . . . . . . . . . . . 708 100 —00000 808 —00000 Total . . . . . . . . . . . . . . . . . . . . . . . . $ 6,236 $ 1,354 $ 562 $ 7,028 — 00000 Collateralized borrowings: SUNY (June 30, 2017) . . . . . . . . . . . . . . . $ 985 $ —00000 $ 29 $ 956 38 Unamortized premiums . . . . . . . . . . . . . . 110 —00000 5 105 4 Total . . . . . . . . . . . . . . . . . . . . . . . . $ 1,095 $ — 00000 $ 34 $ 1,061 42 Other financing arrangements: SUNY (June 30, 2017) . . . . . . . . . . . . . . . $ 9,549 $ 58 $ 326 $ 9,281 451 CUNY (June 30, 2017) . . . . . . . . . . . . . . 4,374 193 191 4,376 165 Unamortized premiums: SUNY (June 30, 2017) . . . . . . . . . . . . . 749 —00000 38 711 38 CUNY (June 30, 2017) . . . . . . . . . . . . 306 43 21 328 21 Total . . . . . . . . . . . . . . . . . . . . . . . . $ 14,978 $ 294 $ 576 $ 14,696 675 Derivative instruments . . . . . . . . . . . . . . . $ 78 $ — 00000 $ 25 $ 53 — 00000 Total due within one year . . . . . . . $ 1,148

Litigation and workers’ compensation liabilities will be liquidated by the General Fund. Medicaid accrued liabilities and payable to local governments will be liquidated by the General Fund and the Federal Special Revenue Fund. Payroll and related fringe ben- efits, compensated absences, health insurance, pension

contributions, other postemployment benefits, pollu- tion remediation, secured hospitals and miscellaneous accrued liabilities will be liquidated by the General Fund, Federal Special Revenue Fund, General Debt Service Fund and Other Governmental Funds.