Finance Department

The City of Niles Finance Department is managed by the Finance Director/City Treasurer - Sandra K. Naugle (pictured below).  This department oversees procedures involving accounts payable, accounts receivable, budget, utility billing, assessing, tax collection, investments, and pensions and insurance.

Sandy Naugle

The primary responsibility of the office of City Treasurer and Director of Finance is the receipt of all City revenues, most importantly the billing and collection of property taxes and utility services.  This office is also responsible for the City’s investments, as well as overseeing the Management Services functions.  Management Services serves all the different departments within the City and includes payroll (regular and pension), accounts payable processing, general ledger maintenance, budget compilation, property/liability insurance, and basic personnel services, including the group health insurance.