(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.