NY Cty L § 351 (2021)
2021 New York Laws CNT - County Article 7 - Finance 351 - Definitions.

§  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.