Spruce tree with white cotton spots

[Jesseb24]

I have what I believe to be a spruce tree (I can roll the needles between my fingers easily) this tree is exhibiting massive dieback on the needles. They are curling and turning brown/red color. I've found white cottony spots on the needles. Is this an adelgid?

 

[Raintree]

Yes,
spruce gall adelgid