Section 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.