Institutional Federal Compliance Report 2021

_______________________________________________________________________________________________ STATE OF NEW YORK • 3

Pension Plans—Schedule of Proportionate Share of the Net Pension Liability for the New York State and Local Employees’ Retirement System . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143 Pension Plans—Schedule of Proportionate Share of the Net Pension Liability for the New York State and Local Police and Fire Retirement System . . . . . . . . . . . . . . . . . . . . . . . . . . 143 Pension Plans—Schedule of Employer Contributions for the New York State and Local Employees’ Retirement System . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144 Pension Plans—Schedule of Employer Contributions for the New York State and Local Police and Fire Retirement System . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144 Other SUNY-Related Pension Plans—New York State Teachers’ Retirement System (TRS)— Schedule of the Proportionate Share of the TRS Net Pension Liability (Asset) . . . . . . . . . . . . . 145 Other SUNY-Related Pension Plans—TRS—Schedule of Employer Contributions for the TRS Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145 Other SUNY-Related Pension Plans—Upstate Plan—Schedule of Changes in the Net Pension Liability and Related Ratios . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146 Other SUNY-Related Pension Plans—Upstate Plan—Schedule of Employer Contributions . . . . 147 CUNY Senior Colleges Plans—Schedule of Proportionate Share of the Net Pension Liabilities for the New York City Employees’ Retirement System (NYCERS) . . . . . . . . . . . . . . 148 CUNY Senior Colleges Plans—Schedule of Proportionate Share of the Net Pension Liabilities for the New York City Teachers’ Retirement System (NYCTRS) . . . . . . . . . . . . . . . . 148 CUNY Senior Colleges Plans—Schedule of Employer Contributions for NYCERS . . . . . . . . . . 149 CUNY Senior Colleges Plans—Schedule of Employer Contributions for NYCTRS . . . . . . . . . . 149 Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 153 Combining Schedule of Balance Sheet Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 154 Combining Schedule of Revenues, Expenditures and Changes in Fund Balance (Deficit) Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156 Federal Special Revenue Fund Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 159 Combining Schedule of Balance Sheet Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160 Combining Schedule of Revenues, Expenditures and Changes in Fund Balance Accounts . . . . 162 General Debt Service Fund Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 165 Schedule of Cash Receipts and Disbursements—Budgetary Basis— Financial Plan and Actual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 166 Other Governmental Funds Combining Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 168 Combining Statement of Revenues, Expenditures and Changes in Fund Balances . . . . . . . . . 169 Combining Schedule of Cash Receipts and Disbursements—Budgetary Basis— Financial Plan and Actual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170 OTHER SUPPLEMENTARY INFORMATION (unaudited) General Fund