There are 88 counties in Ohio. Each county is governed by a board of county commissioners.
There are 1,604 county subdivisions in Ohio known as minor civil divisions (MCDs). There are 1,324 townships of which are all functioning governmental units except for unpopulated Wayne township in Montgomery County and 15 townships that are wholly within the boundaries of an incorporated place. (Any township that is entirely within an incorporated place is nonfunctioning.) A nonfunctioning township is created when a place that is independent of townships annexes area from an adjacent township, but does not remove the annexed area from the original township. Where this occurs, the Census Bureau creates a fictitious township, generally named after the incorporated place, that conforms to the area that is independent of any township. There are 258 incorporated places that are wholly or partially independent of any county subdivision creating 274 entities that the Census Bureau treats as equivalent to county subdivisions. In addition, there are five undefined MCDs that represent water area.