(A) The Village Fiscal Officer shall attend all meetings of the Legislative Authority and keep a record of its proceedings and of all rules, bylaws, resolutions, and ordinances passed or adopted, which shall be subject to the inspection of all persons interested. In case of the absence of the Village Fiscal Officer, the Legislative Authority shall appoint one of its members to perform his or her duties.
(B) The Village Fiscal Officer shall attend training programs for new clerks and annual training programs of continuing education for clerks that are provided by the Auditor of State pursuant to R.C. § 117.44.
(R.C. § 733.27)
(C) The Village Fiscal Officer shall demand and receive from the County Treasurer taxes levied and assessments made and certified to the County Auditor by the Legislative Authority, and placed on the tax list by the Auditor for collection, moneys from persons authorized to collect or required to pay them, accruing to the municipality from any judgments, fines, penalties, forfeitures, licenses, and costs taxed in Mayor's Court, and debts due the municipality. These funds shall be disbursed by the Village Fiscal Officer and County Auditor on the order of any person authorized by law or ordinance to issue orders therefor.
(D) The Village Fiscal Officer of a village that does not have a charter form of government shall not disburse any funds except upon an order signed by at least one member of the Legislative Authority or the Village Clerk and countersigned by the Village Fiscal Officer. The Clerk-Treasurer or fiscal officer of a village that does not have a charter form of government shall not disburse any funds except upon an order signed by at least one member of the Legislative Authority and countersigned by the Clerk-Treasurer or village fiscal officer.
(R.C. § 733.44)