N.Y. ACG Law § 4

§ 4. Definitions. As used in this chapter the following terms shall\nmean and include:\n 1. "County". Any county other than a county within the city of New\nYork.\n 2. "County executive". A county administrator, county manager, county\ndirector or county president.\n 3. "County administrator form". The form of county government\nprescribed by section fifty of this chapter.\n 4. "County manager form". The form of county government prescribed by\nsection fifty-one of this chapter.\n 5. "County director form". The form of county government prescribed by\nsection fifty-two of this chapter.\n 6. "County president form". The form of county government prescribed\nby section fifty-three of this chapter.\n 7. "Unit of local government". A city, town or village within the\ncounty.\n 8. "Population". The population shown by the last completed federal\ncensus.\n 9. "Administrative unit". An office, department, division, bureau,\nboard or commission, or any other agency of county government.\n 10. "Spending agency". Any administrative unit of the county or office\nwhich expends or incurs obligations for the expenditure of county money.\n 11. "Auditing authority". The county comptroller, except that with\nrespect to the county administrator form, it shall mean the county\nauditor.\n 12. "County act". A local law or resolution adopted by the board of\nsupervisors.\n 13. "Local law". A law adopted by the board of supervisors pursuant to\nthis chapter or other act of the legislature in accordance with the\nprovisions of the municipal home rule law.\n 14. "Whole number". Shall have the meaning defined in section\nforty-one of the general construction law.\n 15. "County-using agency". Any administrative unit of the county which\nuses any supplies, materials or other articles.\n