§ 351. Definitions. For the purposes of this article the following
terms are defined as follows:

1. "Administrative unit" shall mean an office, department, division,
bureau, board or commission, or any other agency of county government.

2. "Authorized agency" shall mean a corporation, association,
institution or agency authorized to receive and expend county moneys.

3. "Budget officer" shall mean the chief fiscal officer; provided that
the board of supervisors may appoint a person other than the chief
fiscal officer as budget officer, who shall serve during the pleasure of
the board appointing him. The person so appointed may be another county
officer, except that no member of the board of supervisors may be
appointed budget officer other than the chairman of the board of
supervisors or the chairman of the committee of the board of supervisors
designated or created to review the tentative budget. The budget officer
may receive, in addition to any other compensation which may be paid to
him by the county as chief fiscal officer or otherwise, a salary as
budget officer to be fixed by the board of supervisors pursuant to
section two hundred one of this chapter. When a person other than the
chief fiscal officer has been appointed as budget officer, the chief
fiscal officer thereafter shall, in the event of a vacancy in the office
of budget officer, including a vacancy by reason of the expiration of
the term of the person appointed thereto, serve as budget officer unless
and until another person shall be appointed as such officer as provided
in this subdivision.

4. "Capital project" shall mean: (a) any physical public betterment or
improvement or any preliminary studies and surveys relative thereto, or
(b) land or rights in land, or (c) any furnishings, machinery, apparatus
or equipment for any physical betterment or improvement when such
betterment or improvement is first constructed or acquired, or (d) any
combination of items (a), (b) and (c).

5. "Chief fiscal officer" shall mean the county treasurer, except:

(a) In the case of those counties having a comptroller, the
comptroller; and

(b) In the case of the county of Onondaga, the county auditor.

6. "Receipts from delinquent taxes" shall mean the proceeds of (a) the
collection of all unpaid taxes, assessments or other charges levied or
relevied, by the board of supervisors including interest and penalties
thereon, (b) the sale of tax liens or of the property for such unpaid
taxes, assessments or other charges, and (c) the redemption of such
property where the lien or the property was sold to the county for such
unpaid taxes, assessments or other charges, but shall not include the
proceeds of any such collection, sale or redemption occurring during the
fiscal year for which such taxes were originally levied or relevied by
the board of supervisors.

7. "Sinking fund" shall mean a fund authorized or required by law to
be established and maintained for the purpose of amortizing bonded
indebtedness of a county.

8. "Unappropriated unreserved fund balance" shall mean the difference
between the total assets for a fund and the total liabilities, deferred
revenues, encumbered appropriations, amounts appropriated for the
ensuing fiscal year's budget, and amounts reserved for stated purposes
pursuant to law, including reserve funds established pursuant to the
general municipal law for the fund, as determined through application of
the system of accounts prescribed by the state comptroller pursuant to
section thirty-six of the general municipal law.