Institutional Federal Compliance Report 2021

98 • Notes to Basic Financial Statements __________________________________________________________________________ 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 . . . . . . . . . . . . . $ 425 $ 175 $ 160 $ 440 $ 267 Litigation . . . . . . . . . . . . . . . . . . . . . . . . . 691 63 13 741 31 Miscellaneous . . . . . . . . . . . . . . . . . . . . . 501 17 27 491 2 Total . . . . . . . . . . . . . . . . . . . . . . . . $ 1,617 $ 255 $ 200 $ 1,672 300 Lottery prizes payable . . . . . . . . . . . . . . . . $ 1,283 $ 86 $ 127 $ 1,242 136 Pension contributions payable: SUNY (June 30, 2018) . . . . . . . . . . . . . . . $ 158 $ —00000 $ 43 $ 115 —00000 Lottery . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 —00000 2 1 —00000 Total . . . . . . . . . . . . . . . . . . . . . . . . $ 161 $ — 00000 $ 45 $ 116 — 00000 Net pension liability: SUNY (June 30, 2018) . . . . . . . . . . . . . . . $ 552 $ 226 $ 589 $ 189 —00000 CUNY (June 30, 2018) . . . . . . . . . . . . . . 748 —00000 23 725 —00000 Lottery . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 —00000 3 2 —00000 Total . . . . . . . . . . . . . . . . . . . . . . . . $ 1,305 $ 226 $ 615 $ 916 — 00000 Other postemployment benefits: SUNY (June 30, 2018)* . . . . . . . . . . . . . . $ 13,056 $ 738 $ 1,276 $ 12,518 —00000 CUNY (June 30, 2018)* . . . . . . . . . . . . . . 1,508 159 —00000 1,667 —00000 Lottery* . . . . . . . . . . . . . . . . . . . . . . . . . . 67 —00000 1 66 —00000 Total . . . . . . . . . . . . . . . . . . . . . . . . $ 14,631 $ 897 $ 1,277 $ 14,251 — 00000 Collateralized borrowings: SUNY (June 30, 2018) . . . . . . . . . . . . . . . $ 956 $ 345 $ 38 $ 1,263 47 Unamortized premiums . . . . . . . . . . . . . . 105 64 6 163 7 Total . . . . . . . . . . . . . . . . . . . . . . . . $ 1,061 $ 409 $ 44 $ 1,426 54 Other financing arrangements: SUNY (June 30, 2018) . . . . . . . . . . . . . . . $ 9,281 $ 1,938 $ 1,122 $ 10,097 370 CUNY (June 30, 2018) . . . . . . . . . . . . . . 4,376 619 435 4,560 165 Unamortized premiums: SUNY (June 30, 2018) . . . . . . . . . . . . . 711 249 71 889 46 CUNY (June 30, 2018) . . . . . . . . . . . . 328 85 31 382 —00000 Total . . . . . . . . . . . . . . . . . . . . . . . . $ 14,696 $ 2,891 $ 1,659 $ 15,928 581 Derivative instruments . . . . . . . . . . . . . . . $ 53 $ — 00000 $ 18 $ 35 — 00000 Total due within one year . . . . . . . $ 1,071 *Beginning balance restated due to the implementation of GASBS No. 75

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.