§ 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.