Institutional Federal Compliance Report 2021

4 • STATE OF NEW YORK _______________________________________________________________________________________________

Other Governmental Funds—Special Revenue Funds Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 173 Combining Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 174 Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Deficits) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176 Combining Schedule of Cash Receipts and Disbursements—Budgetary Basis— Financial Plan and Actual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 178 Other Governmental Funds—Debt Service Funds Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181 Combining Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 182 Combining Statement of Revenues, Expenditures and Changes in Fund Balances . . . . . . . . . 183 Combining Schedule of Cash Receipts and Disbursements—Budgetary Basis— Financial Plan and Actual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184 Other Governmental Funds—Capital Projects Funds Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187 Combining Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 188 Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Deficits) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190 Combining Schedule of Cash Receipts and Disbursements—Budgetary Basis— Financial Plan and Actual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 192 Fiduciary Funds Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 197 Combining Statement of Fiduciary Net Position—Private Purpose Trusts . . . . . . . . . . . . . . . . 198 Combining Statement of Changes in Fiduciary Net Position—Private Purpose Trusts . . . . . . . 199 Combining Statement of Fiduciary Net Position—Agency Funds . . . . . . . . . . . . . . . . . . . . . . . 200 Combining Statement of Changes in Assets and Liabilities—Agency Funds . . . . . . . . . . . . . . 202 Non-Major Component Units Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 207 Combining Statement of Net Position—Discretely Presented Non-Major Component Units . . . 208 Combining Statement of Activities—Discretely Presented Non-Major Component Units . . . . . 210