N.Y. Town Law § 103: Definitions

§ 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.