The New York City comptroller's office will likely issue a report today that will criticize elements of Mayor David N. Dinkins' fiscal 1994 budget, including a proposal to drum up $215 million by selling delinquent property tax receivables.

Comptroller Elizabeth Holtzman will join a growing list of public officials, fiscal watchdogs, and prominent private citizens who have questioned the city's fiscal 1994 budget and the mayor's four-year financial plan. These officials have criticized many of the budget's revenue projections. as well as plans to erase a projected $2.1 billion deficit.

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