Ohio Revised Code Title III. Counties § 319.27

Upon going out of or suspension from office by the board of county commissioners, each county auditor shall deliver to the auditor's successor or the appointee of the board, all documents, books, records, vouchers, papers, maps, and other property in the auditor's hands belonging to the county, and in the case of the death of an auditor, such property shall in like manner be delivered by the auditor's legal representatives.  The county auditor shall include an inventory of the items delivered in accordance with this section in a certificate of transition under section 117.171 of the Revised Code.