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.
Liability for loss of public funds
Ohio Rev. Code Ann. § 301.221, under Organization.
Ohio Rev. Code Ann. § 301.221