Ohio Rev. Code § 301.221
Current with legislation from 2024 received as of May 9, 2024.
The treasurer, auditor, or other officer having the duties of a county treasurer or a county auditor, for a county that has adopted a charter under Article X, Ohio Constitution, shall not be held liable for a loss of public funds when the officer has performed all official duties required of the office with reasonable care, but shall be liable only when a loss of public funds results from the officer's negligence or other wrongful act.
R.C. § 301.221