§ 34.072 POWERS.
   (A)   The Board of Park Trustees shall have the entire management and control of any property or funds acquired as provided in R.C. § 755.19, all improvements within any such park, moneys derived from levies made for park purposes, moneys from the General Fund appropriated by Council for those purposes, proceeds of bonds issued or sold for park purposes, moneys or other property donated to the municipality for park purposes, and all other park property legally acquired. All such moneys shall be placed in a special fund called the “Park Fund” and shall be disbursed by the Fiscal Officer only upon a warrant of the Fiscal Officer, drawn in accordance with the order of the Board.
   (B)   This Board shall have the control and management of parks, park entrances, parkways, boulevards, connecting viaducts, subways, children’s playgrounds, public baths, and stations of public comfort located in the parks, of all improvements thereon, and the acquisition, construction, repair, and maintenance thereof. The Board shall exercise exclusively all the powers and perform all the duties in regard to the property vested in and imposed upon a director of public service in a city under general law.
   (C)   The Board may apply, control, invest, and reinvest the funds coming or arising from a gift, devise, or bequest according to the terms on which the same are acquired.
(R.C. § 755.22)