N.J. Stat. Ann. § 26:3-5

The members of the local board in every municipality, other than a township which is subject to the provisions of subdivision C of this article, or a board established by a municipality that invokes the provisions of subsection b. of R.S.26:3-3, shall be appointed in such manner as the governing body may by ordinance provide, except that in a city of the first class all the members of the board shall be appointed by the mayor and confirmed by the board or body having charge of the finances in such city.