2022 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.