(a) Agency means any State or municipal department, board, bureau, division, commission, committee, public authority, public corporation, council, office or other governmental entity performing a governmental or proprietary function for the State or any one or more municipalities thereof, except the Judiciary or the State Legislature.

(b) Authority means the Niagara Frontier Transportation Authority.

(c) Subsidiary corporation means the Niagara Frontier Transit Metro System, Inc., which exists now, or any additional subsidiary corporation which may be activated or created at a later time.

(d) Chairman means the chairman of the authority and the Niagara Frontier Transit Metro System, Inc., or his delegate.

(e) Records means any information kept, held, filed, produced or reproduced by the authority or a subsidiary corporation, in any physical form whatsoever including but not limited to reports, statements, examinations, memoranda, opinions, folders, files, books, manuals, pamphlets, forms, papers, designs, drawings, maps, photos, letters, microfilms, computer tapes or discs, rules, regulations or codes.

(f) Records access officer means the chief financial officer of the authority and subsidiary corporation or his or her delegate.