[Amended 4-2-1975 by Ord. No. 75-6]
There shall be a Department of Finance and Audits of the Borough of Woodcliff Lake, which shall have jurisdiction over all business pertaining to finance. The Director of the Department of Finance and Audits shall be the Municipal Finance Officer, who shall be appointed by the Mayor with the consent of the Council and shall serve at the pleasure of the Mayor and Council. The Municipal Finance Officer shall have custody of all public moneys of the Borough and make monthly reports to the Mayor and Council of all receipts, expenditures, commitments and unexpended appropriations.
[Amended 4-2-1975 by Ord. No. 75-6]
Within the Department of Finance and Audits there shall be a Division of the Treasury, the head of which shall be the Borough Treasurer, who shall serve for a term of one year. Under the supervision and direction of the Municipal Finance Officer, the Treasurer shall:
A. 
Keep and maintain books and records of all financial transactions of the Borough in accordance with the standards and requirements of the Division of Local Government in the Department of the Treasury of the State of New Jersey.
B. 
Deposit by the next ensuing bank day, after their receipt of all moneys received from any source by or on behalf of the Borough or any department, board, office or agency thereof, except as otherwise provided by Borough ordinance, to the credit of the Borough in an authorized public depository of the Borough to the credit of the proper account.
C. 
Audit all receipts and disbursements of the Borough government and each of its departments, and preaudit all bills, claims and demands against the Borough, including payrolls, and require each department head to certify that the materials, supplies or equipment have been received and accepted as specified and that the services have been duly rendered.
D. 
Control all expenditures to assure that budget appropriations are not exceeded and maintain such books and records as may be required for the proper exercise of budgetary control.
E. 
Install, operate and maintain a central payroll system and all social security, pension and insurance records for personnel of all departments.
[Added 12-26-1974 by Ord. No. 74-14]
A. 
Disbursements. Disbursements in payment of bills and demands shall be made by the Treasurer upon preaudit and warrant of the Director of the Department of Finance and Audits, approved by the Mayor and Council, except that payments from the payroll account shall be made pursuant to Subsection B of this section. Every warrant shall be in the form of a warrant-check payable to the order of the person entitled to receive it and shall specify the purpose for which it is drawn and the account or appropriation to which it is chargeable. Each warrant-check shall bear the signatures of the Mayor or Acting Mayor, the Treasurer or Acting Treasurer and the Borough Clerk or Acting Borough Clerk.
B. 
Payroll account. There shall be an account to be designated as the "Borough of Woodcliff Lake Payroll Account," and from time to time the Borough Treasurer, upon receipt of a warrant or an amount due such payroll account, shall deposit the same to the credit of the payroll account, charging the appropriate budgetary accounts therewith. Disbursement from the payroll account may be made by payroll checks signed by the Treasurer alone or, in his absence, the Borough Clerk or Acting Borough Clerk, upon preaudit and warrant of the Director of the Department of Finance and Audits and approval by the Mayor and Council of the entire payroll. In the case of error or adjustment in the payroll, the Treasurer shall make proper correction and appropriate record of such correction.
C. 
Travel expenses. Itemized claims supported by receipts, where available, should be presented in order to obtain reimbursement for expenses incurred by local officials where authorized to travel by the Borough. Travel expenses will be reimbursed only in accordance with the travel regulations of the Borough of Woodcliff Lake.
Within the Department of Finance and Audits, there shall be a Division of Tax Assessments, the head of which shall be the Tax Assessor. The Tax Assessor shall be appointed by the Mayor, with the advice and consent of the Council, to serve for a term of four years. Prior to his appointment, the Tax Assessor shall be qualified by training and experience, or a combination thereof, in the valuation and assessment of real and personal property. The Tax Assessor shall:
A. 
Have, perform and discharge all the functions, powers and duties prescribed by law for a municipal assessor.
B. 
Maintain adequate assessment records for each separate parcel of real property assessed or exempted.
C. 
Maintain a current Tax Map of the Borough and cause to be recorded thereon all changes in ownership or character of real property assessed, employing for that purpose the facilities of other departments as provided by the code.
[Amended 4-15-1985 by Ord. No. 85-4]
In accordance with the provisions of N.J.S.A. 40:56-22 et seq., the Mayor and Council, upon the completion of any improvement, may appoint, by resolution, three discreet freeholders, residents of the Borough, in no way interested in the improvement, as Commissioners to make assessments for benefits for such improvements.