§ 4-408 Treasurer. The treasurer of each village shall be the chief
fiscal officer of the village and it shall be his responsibility to:

a. have custody of all moneys belonging to the village, and keep
accounts of all receipts and expenditures in conformance with a uniform
system of accounts formulated and prescribed by the state comptroller
pursuant to section thirty-six of the general municipal law.

b. deposit, within ten days after receipt thereof, in the name of the
village, in a bank or trust company designated by the board of trustees,
all monies received by him;

c. he may sign checks with the facsimile signature of the treasurer,
as reproduced by a machine or device commonly known as a checksigner,
when authorized by resolution or local law of the board of trustees;

d. pay out monies in the village treasury only as authorized by
sections 5-524 and 5-526 of this chapter, unless in pursuance of a
judgment or order of a court. All such payments, except as authorized by
section 5-526 shall be by check;

e. file in the office of the village clerk, within sixty days after
the end of the fiscal year, a statement showing in detail all revenues
and expenditures during the previous fiscal year and the outstanding
indebtedness of the village as of the end of the fiscal year, except
that the village treasurer, if authorized by the board of trustees, may,
within the time period prescribed in section thirty of the general
municipal law, submit to the village clerk a copy of the annual report
required by section thirty of the general municipal law, provided,
however, that if the time for the filing of the annual report has been
extended by the state comptroller as provided in the said statute, then
the time for submitting a copy of the report to the village clerk
similarly shall be extended. The board of trustees shall, within ten
days, cause to be published in the official newspaper either a notice
that the annual financial statement has been filed and is available for
inspection or a summary of such statement in a form approved by the
state comptroller, with an endorsement thereon that details thereof are
on file in the office of the village clerk. The board of trustees shall
audit, or cause to be audited by an officer or employee of the village
or by a certified public accountant or a public accountant engaged for
that purpose, such report and supporting records;

f. shall also perform such other duties not inconsistent with his
office as shall be determined by resolution or local law of the board of
trustees.