§ 35.41 ACCOUNTS.
   (A)   The treasurer shall keep an accurate account of:
      (1)   All moneys received by him, showing the amount thereof, the time when, from whom, and on what account received;
      (2)   All disbursements made by him, showing the amount thereof, the time when, to whom, and on what account paid.
   (B)   He shall so arrange his books that the amount received and paid on account of separate funds, or specific appropriations, shall be exhibited in separate accounts. In addition to the ordinary duties of such officer, he shall have such powers and perform such duties as may be required by ordinance, not inconsistent with state law and not incompatible with the nature of his office.
(R.C. § 733.43)