§ 31.37 LIABILITY FOR LOSS OF PUBLIC FUNDS.
   The Treasurer, or other officer of the municipality having the duties of a treasurer or of a city auditor, shall not be held liable for a loss of public funds when the officer has performed all official duties required of the officer with reasonable care, but shall be liable only when a loss of public funds results from the officer’s negligence or other wrongful act.
(R.C. § 733.82)