Chapter 10

Resources and Contacts

State Agencies #

Ohio Auditor of State
Financial reporting, audits, UAN support, and training for village fiscal officers.
ohioauditor.gov | (614) 466-4514
Ohio Attorney General, Sunshine Laws Unit
Guidance on public records and open meetings requirements.
Ohio Ethics Commission
Advisory opinions on conflicts of interest, incompatible offices, and financial disclosure.
ethics.ohio.gov | (614) 466-7090
Ohio Municipal League
Membership organization for Ohio municipalities. Publications, training, and legislative advocacy.
omlohio.org | (614) 221-4349
Ohio Secretary of State
Village Officials Roster, election administration, and campaign finance records.
Ohio Department of Taxation
Municipal income tax guidance and compliance resources.
Ohio Public Works Commission
Infrastructure grants and loans for roads, bridges, water, and sewer projects.
Ohio Development Services Agency
CDBG funding, community development programs, and economic development assistance.

County-Level Resources #

  • County Auditor. Budget commission member. Handles tax rates, property records, and real estate valuation.
  • County Prosecutor. Provides legal guidance for villages that do not have a solicitor.
  • County Budget Commission. Composed of the county auditor, prosecutor, and treasurer. Reviews and approves village tax budgets.
  • County Engineer. Road maintenance, bridge inspection, and cooperative projects with villages.

Training and Education #

  • AOS Certified Public Records Training (CPRT). Mandatory Sunshine Law training for elected officials and public records custodians.
  • AG Sunshine Law Training. The Attorney General's office offers training on open meetings and public records compliance.
  • OML Annual Conference and Regional Meetings. The Ohio Municipal League holds an annual conference and regional sessions throughout the year.
  • UAN Training. The Auditor of State provides training on the Uniform Accounting Network for fiscal officers.
  • Ohio Municipal Clerks Association (OMCA). Professional development and networking for village clerks and fiscal officers.

Key ORC References #

ORC Section Subject
121.22Open Meetings Act
149.43Public Records Act
109.43Sunshine Law training requirement
703.01Definition of village (under 5,000 population)
703.201Village dissolution (under 150 population)
705Plans of village government
731.09Village council composition and terms
731.10President pro tempore
731.17Passage of ordinances (three readings)
731.43Filling council vacancies
731.44Quorum and special meetings
731.46Meeting schedule
733.24Mayor election and term
733.25Mayoral succession
733.262Fiscal officer conversion
733.48-51Village solicitor
735.271Village administrator
735.28-29Board of Trustees of Public Affairs
2921.42Conflicts of interest in public contracts
2921.43Soliciting improper compensation
5705.27Budget commission meetings
5705.28-30Tax budget preparation and filing
5705.36Certificate of estimated resources
5705.38Appropriations
5705.41Expenditure certification

This manual is a reference guide. It is not legal advice. Consult your village solicitor, county prosecutor, or private legal counsel for legal opinions. ORC citations are current as of March 2026. Always verify against the current Ohio Revised Code.