§ 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.