Section 103. Definitions

For  the purpose of this article, the following
  terms shall be defined as follows:
    1. "Administrative unit" shall mean an office,  department,  division,
  bureau, board, commission, district, or other agency of town government,
  but shall exclude a fire district.
    2.  "Budget officer" shall mean the supervisor or, in towns which have
  more than one supervisor, the presiding supervisor;  provided  that  the
  supervisor  or  presiding  supervisor  may  appoint,  to  serve  at  his
  pleasure, any person including a town officer or employee, other than  a
  member of the town board, to be budget officer. When a person other than
  the  supervisor has been appointed as budget officer, the supervisor, in
  the event of a vacancy in the office of budget officer  shall  serve  as
  budget  officer  unless  and  until another person shall be appointed as
  provided in this subdivision.
    3. "Capital project" shall mean: (a) any physical public betterment or
  improvement or studies, surveys and plans relative thereto, or (b)  land
  or  rights  in  land,  or  (c)  any furnishings, machinery, apparatus or
  equipment for any physical public betterment or  improvement  when  such
  betterment  or  improvement is first constructed or acquired, or (d) any
  combination of items (a), (b) and (c).
    4. "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.