Ohio Revised Code Title VII. Municipal Corporations § 733.44

(A) The treasurer of a municipal corporation shall demand and receive, from the county treasurer, taxes levied and assessments made and certified to the county auditor by the legislative authority of such municipal corporation and placed on the tax list by such auditor for collection, moneys, from persons authorized to collect or required to pay them, accruing to the municipal corporation from any judgments, fines, penalties, forfeitures, licenses, costs taxed in mayor's court, and debts due the municipal corporation. Such funds shall be disbursed by the treasurer and county auditor on the order of any person authorized by law or ordinance to issue orders therefor.

(B) The treasurer 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 village's legislative authority or the village clerk and countersigned by the treasurer. 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 village's legislative authority and countersigned by the clerk-treasurer or village fiscal officer.