§ 351 — Definitions

§ 351. Definitions. For the purposes of this article the following\nterms are defined as follows:\n 1. "Administrative unit" shall mean an office, department, division,\nbureau, board or commission, or any other agency of county government.\n 2. "Authorized agency" shall mean a corporation, association,\ninstitution or agency authorized to receive and expend county moneys.\n 3. "Budget officer" shall mean the chief fiscal officer; provided that\nthe board of supervisors may appoint a person other than the chief\nfiscal officer as budget officer, who shall serve during the pleasure of\nthe board appointing him. The person so appointed may be another county\nofficer, except that no member of the board of supervisors may be\nappointed budget officer other than the chairman of the board of\nsupervisors or the chairman of the committee of the board of supervisors\ndesignated or created to review the tentative budget. The budget officer\nmay receive, in addition to any other compensation which may be paid to\nhim by the county as chief fiscal officer or otherwise, a salary as\nbudget officer to be fixed by the board of supervisors pursuant to\nsection two hundred one of this chapter. When a person other than the\nchief fiscal officer has been appointed as budget officer, the chief\nfiscal officer thereafter shall, in the event of a vacancy in the office\nof budget officer, including a vacancy by reason of the expiration of\nthe term of the person appointed thereto, serve as budget officer unless\nand until another person shall be appointed as such officer as provided\nin this subdivision.\n 4. "Capital project" shall mean: (a) any physical public betterment or\nimprovement or any preliminary studies and surveys relative thereto, or\n(b) land or rights in land, or (c) any furnishings, machinery, apparatus\nor equipment for any physical betterment or improvement when such\nbetterment or improvement is first constructed or acquired, or (d) any\ncombination of items (a), (b) and (c).\n 5. "Chief fiscal officer" shall mean the county treasurer, except:\n (a) In the case of those counties having a comptroller, the\ncomptroller; and\n (b) In the case of the county of Onondaga, the county auditor.\n 6. "Receipts from delinquent taxes" shall mean the proceeds of (a) the\ncollection of all unpaid taxes, assessments or other charges levied or\nrelevied, by the board of supervisors including interest and penalties\nthereon, (b) the sale of tax liens or of the property for such unpaid\ntaxes, assessments or other charges, and (c) the redemption of such\nproperty where the lien or the property was sold to the county for such\nunpaid taxes, assessments or other charges, but shall not include the\nproceeds of any such collection, sale or redemption occurring during the\nfiscal year for which such taxes were originally levied or relevied by\nthe board of supervisors.\n 7. "Sinking fund" shall mean a fund authorized or required by law to\nbe established and maintained for the purpose of amortizing bonded\nindebtedness of a county.\n 8. "Unappropriated unreserved fund balance" shall mean the difference\nbetween the total assets for a fund and the total liabilities, deferred\nrevenues, encumbered appropriations, amounts appropriated for the\nensuing fiscal year's budget, and amounts reserved for stated purposes\npursuant to law, including reserve funds established pursuant to the\ngeneral municipal law for the fund, as determined through application of\nthe system of accounts prescribed by the state comptroller pursuant to\nsection thirty-six of the general municipal law.\n