SECTION 10.2  POWERS AND DUTIES OF DIRECTOR.
   Except as otherwise provided by ordinance or general law, and under the direction and control of the Village Recorder, the Director of Finance shall have supervision and direction of all work and matters within the jurisdiction of the Department of Finance.  He shall also perform such other duties of a financial nature as the Village Recorder or the Council may require of him or her from time to time.  The Director shall have authority and shall be required to:  Collect or provide for the collection of all taxes, special assessments, license fees and other revenues of the Village and receive all other moneys payable to the Village, except as otherwise provided by general law; maintain records of all public funds belonging to or under the control of the Village and deposit funds in such depositories as may be designated by resolution of Council or, if no such resolution be adopted, in such depositories as may be designated by the Village Recorder; supervise the disbursement of all moneys and control all expenditures to insure that budget appropriations are not exceeded; maintain a general accounting system for the Village and each of its offices, departments, divisions and agencies; keep books for and exercise financial budgetary control over each office, department, division and agency; keep separate accounts for the items of appropriation contained in the Village budget each of which accounts shall show the amount of the appropriation, the amounts paid therefrom, the unpaid obligations chargeable against it and the unencumbered balance; require reports of receipts and disbursements from each office, department, division and agency of the Village to be made daily or at such intervals as he or she may deem expedient; except as otherwise provided by general law, maintain custody of all investment funds of the Village, or in possession of the Village in a fiduciary capacity, and of all bonds and notes of the Village and receive and deliver Village bonds and notes for transfer, registration or exchange; supervise all special assessments for the Village or its agencies and give notice of special assessments as may be required by law; prepare all Municipal bond issues under the direction and control of the Council and the Village Recorder, and with the advice of the Village Attorney; assist the Mayor in the preparation of periodic and yearly financial reports and in the preparation of the budget; conduct or provide for the conducting of a complete and accurate annual physical inventory of all Village owned equipment of the initial purchase value of one hundred dollars or more; provided, however, Council may, by ordinance, provide for the increase or decrease of the purchase value amount herein specified; and perform such other duties as may be required of him or her by this Charter, ordinance or general law.