Wrapper around sbrk, mmap, etc. whatever the modern variant is.
> fopen, FILE
Wrapper around open, write, read, close.
> stdatomic implementations
You can argue, these are wrappers around thread syscalls.
> math functions like cos, sin tan, some string functions are all defined in C library
True for these, but they are so small, they could just be inlined directly, on their own they wouldn't necessarily deserve a library.
> That's why I used more specific term GNU/Linux at the start.
While GNU/Linux does describe a complete OS, it doesn't describe any specific OS. Every Distro does it's own thing, so I think these is what you actually need to call an OS. But everything is built so that the user can take the control over the architecture and which components the OS consists of, so every installation can be a snowflake, and then it is technically its own OS.
I personally consider libc and the compiler (which both make a C implementation) to be part of the OS. I think this is both grounded in theory and in practice. Only in some weird middle ground between theory and practice you can consider them to not be.