Ohio Rev. Code § 3313.28: Delivery of records to successor.

The treasurer of a board of education, at the expiration of the treasurer's term of office, shall deliver to the treasurer's successor all books and papers in the treasurer's hands relating to the affairs of the district. The treasurer of a board of education 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.