The duly elected sheriff of a county is the highest law enforcement official within a county. He has law enforcement powers that exceed that of any other state or federal official.
This is not exactly true at least not in Indiana, even though the coroner is the only official that can arrest the sheriff a city or town officer has more arrest powers because they can enforce city ordnances - federal laws,and the sheriff cannot enforce the city laws, just like a fed cannot write a speeding ticket on a state statue.