§ 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.