New York Laws
Article 7 - Finance
351 - Definitions.

(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.