Ohio Rev. Code § 6119.61: Liability for loss of public funds.

The fiscal officer, treasurer, compliance officer, or other officer or designee of a regional water and sewer district performing such duties and functions shall not be held liable for a loss of public funds when the fiscal officer, treasurer, compliance officer, or other officer has performed all official duties required with reasonable care, but shall be liable only when a loss of public funds results from the fiscal officer's, treasurer's, compliance officer's, or other officer's negligence or other wrongful act.