A. 
There shall be a Department of Finance, the head of which shall be the Chief Financial Officer, who shall be appointed by the Mayor with the advice and consent of the Council. The Chief Financial Officer shall also be known as the "Director of the Department of Finance."
B. 
The Chief Financial Officer shall hold a Municipal Finance Officer certificate as required by law (P.L. 1988, c. 110).
The Chief Financial Officer shall be responsible for the establishment and supervision of all financial systems, collection of and custody of city moneys and the reconciliation of bank accounts and ledgers.
Within the Department of Finance there shall be a Division of Finance which shall:
A. 
Maintain the central accounts and records.
B. 
Control all expenditures within the limits of appropriations through an encumbrance system of budget operation.
C. 
Preaudit bills and claims and certify same on the vouchers presented.
D. 
Make revenue and expenditure estimates for the Mayor and Business Administrator.
E. 
Have the safekeeping and custody of all municipal securities, investments and savings bonds of the municipality.
F. 
Invest and reinvest surplus or idle funds of the municipality.
G. 
Serve as certifying agent for the New Jersey Public Employees' Retirement System and/or similar pension and benefit plans with respect to municipal employees. (N.J.S.A. 43:15a-6 et seq.)
H. 
Promptly pay interest and principal on municipal obligations as they fall due.
I. 
Receive funds entrusted to or under the control of any department, when directed, and deposit all funds received by it in depositories authorized by the Council.
J. 
Pay and disburse city funds upon the presentation of approved vouchers and warrants.
K. 
Make monthly reports to the City Council, Mayor and Administrator of all expenditures, commitments and unexpended appropriations.
Within the Department of Finance there shall be a Division of Revenue, the head of which shall be the Tax Collector. The Collector of Revenue shall also perform and exercise all the powers, duties and functions invested in or conferred upon a collector of taxes, collector of assessments, collector of sewer charges. He shall also be the official tax search officer and is authorized to make examinations and issue tax search certificates with respect to liens for municipal taxes and other charges which have the legal effect of a tax lien. He shall:
A. 
Perform the functions of a collector of taxes under general law, including, without limitation thereto, the rendering of bills for property taxes pursuant to law, enforcement of tax collections by tax sales and otherwise and the maintenance of tax accounting records in such manner as may be prescribed or approved pursuant to ordinance or statute.
B. 
Receive and collect all current and delinquent real and personal property taxes and municipal fees and charges, and receive penalties and interest pursuant to law.
C. 
Make or cause to be made and certify searches for tax and other liens on real property as may be authorized by law, and charge and collect, for the use of municipality, the fee required pursuant to law for any such search.
D. 
Receive and collect all current and delinquent sewer charges, including penalties.
E. 
Manage and control all tax-foreclosed property acquired by the municipality under the supervision and direction of the Business Administrator.
F. 
Receive, note and transfer to the Treasurer any and all funds or fees collected or received by any employee for the benefit of the city.
A. 
Any special interest group requesting and being granted special services shall reimburse to the Tax Collector of the City of South Amboy all salary cost incurred by the City of South Amboy within 14 days of the notification of the amount due.
B. 
The sum or sums of money which shall be reimbursed include salary and other fringe benefits established by the local Salary Ordinance.
[1]
Editor's Note: See Chapter 10, Fees.
A. 
Bills, claims and demands against the municipality shall be deemed approved or disapproved by the Council in accordance with the procedure prescribed. A voucher on a form prescribed by the Treasurer shall be presented for each bill, claim or demand and shall be paid only upon the approval of the Treasurer. Disbursements shall be made by a check or draft signed by the Mayor, or in his absence the Business Administrator, and countersigned by the Chief Financial Officer, or in his absence the Assistant Treasurer; except that payroll checks may be signed by the Chief Financial Officer, or in his absence by the Assistant Treasurer, upon certification of the Business Administrator of the total payroll.
B. 
The signature of the Mayor or Business Administrator on a check may be inscribed mechanically.
C. 
The Treasurer shall prepare for each regular meeting of the Council a list of all bills and claims to be paid and Council shall approve the list. Such list shall be prepared in sufficient quantity for each member of the Council, the Mayor and the Business Administrator, and at least one copy shall be filed with the Clerk as a public record open to examination in his office and posted on the bulletin board in the municipal building.