Ohio Revised Code Title III. Counties § 311.14

Upon retiring from office, the sheriff shall pay over to the sheriff's successor in office all moneys received by such sheriff and remaining in the sheriff's hands.  The sheriff shall deliver to the sheriff's successor all evidences of indebtedness and all books, blanks, and stationery belonging to the sheriff's office.  Each sheriff shall demand and receive such books and papers from the sheriff's predecessor.  Before leaving office, the sheriff shall prepare a certificate of transition for the successor sheriff in the form and substance prescribed by the auditor of state.  The certificate shall contain an inventory of items delivered in accordance with this section, sections 311.13 and 311.15 of the Revised Code, and other information prescribed by the auditor of state.  Before prescribing the inventory of items, accounts, and other information to be contained in the certificate of transition, the auditor of state shall solicit input from county sheriffs.