Ohio Revised Code Title VII. Municipal Corporations § 733.45

The treasurer of a municipal corporation shall settle and account with the legislative authority, quarterly, and at any other time which it by resolution or ordinance requires.  At the first regular meeting of such legislative authority in January, each year, the treasurer shall report to it the condition of the finances of the municipal corporation, the amount received by him, the sources of such receipts, the disbursements made by him, and on what account, during the year preceding.  Such account shall exhibit the balance due on each fund which has come into the treasurer's hands during the year.