(a) The Village Clerk-Treasurer shall keep the books of the Village, exhibit accurate statements of all moneys received and expended, of all the property owned by the Village and the income derived therefrom, and of all taxes and assessments.
(ORC 733.28)
(b) The Village Clerk-Treasurer shall keep an accurate account of:
(1) All moneys received by him or her, showing the amount thereof, the time received, from whom, and on what account received;
(2) All disbursements made by him or her, showing the amount thereof, the time made, to whom, and on what account paid.
(c) He or she shall so arrange his or her books that the amount received and paid on account of separate funds, or specified appropriations, shall be exhibited in separate accounts. In addition to the ordinary duties of such Clerk-Treasurer, he or she shall have such powers and perform such duties as are required by any ordinance of the Village, not inconsistent with Title Seven of the Ohio Revised Code, and not incompatible with the nature of his or her office.
(ORC 733.43)