N.Y. County Law § 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.