§ 31.53 POWERS AND DUTIES.
   (A)   General duties. The Comptroller shall exercise general supervision over all officers and employees of the village charged in any manner with the receipt, collection or disbursement of revenues belonging to the village and the collection and return of all revenues into the village treasury. He or she shall have charge, custody and control of all warrants, vouchers, books, records and documents, the custody and control of which is not herein given to any other officer.
   (B)   Accounts. The Comptroller shall keep complete accounting records of all financial transactions of the village, in accordance with good accounting practice and subject to the general supervision of the Village Board.
   (C)   Annual tax levy ordinance. The Comptroller shall prepare an annual tax levy ordinance, in manner and form provided by law, and submit the annual tax levy ordinance to the Village Board for consideration as provided by law. The Comptroller shall promptly file a certified copy of the annual tax levy ordinance after its passage and approval with the County Clerk.
   (D)   Expenditures to be within appropriations. Except as otherwise provided by law, no contract shall hereafter be made by the Village Board, or any committee or member thereof, and no expense shall be incurred by any officers or employees of the village, whether ordered by the Village Board or not, unless the expenditure was previously budgeted.
   (E)   Financial reports. The Comptroller shall prepare and present to the Village Board statements showing the financial condition of the village, when requested and in detail as may be desired by the Village Board and as required by law.
   (F)   Warrants. The Comptroller shall prepare all warrants drawn on the Treasury by the authority of the Village Board, and all warrants shall be signed by the President and countersigned by the Clerk and Treasurer, stating the particular fund or budget to which the same is chargeable and the person to whom payable; and no money shall be paid other than upon the warrants so drawn, except as provided by law or ordinance of the village.
   (G)   Clerical assistance. The Comptroller shall have authority and it shall be his or her duty to appoint, subject to approval of the Village Board, an accountant and bookkeeper or other clerical help as may be required; provided, however, that the appointments shall not relieve the Comptroller of full responsibility for the fidelity of his or her appointees or for the proper discharge of his or her duties.
   (H)   Additional duties. The Comptroller shall perform other duties as may be required of him or her from time to time by ordinance or resolution of the Village Board or by law.