New York city's debt service costs for fiscal 1992 could be $27 million lower than projected because the closing date of an upcoming bond issue is now set for early January, the city comptroller said in a report released last week.

The Dinkins administration has projected $2.542 billion in debt service costs for fiscal 1992. But city Comptroller Elizabeth Holtzman said debt service costs would be $2.515 billion.

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