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According to him, some of the players in the team are buying cars and building houses from their salaries and bonuses.
Hearts are currently enduring one of their worst starts to a season, having won just two out of their last 12 matches in all competitions.
The Phobians have also been knocked out of the FA Cup following a disappointing defeat to lower-tier side Nania FC on penalties.
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The club is also currently without a substantive head coach, with Martin Koopman shown the exit door in mid-November.
Player welfare at the club has made the headlines in recent times but Sowah Odotei said Hearts compensates its players well.
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"We had players who hadn't travelled outside of Ghana before and now they are building houses and buying cars," he said, as quoted by Ghanasoccernet.
"Our players are well-paid and we prioritize their welfare. I recall a video which was circulating just before the season started with Hearts of Oak players arriving at the hostel with their cars."
Hearts currently occupy eighth position in the Ghana Premier League as they prepare to face archrivals Asante Kotoko on Sunday.
The Phobians have, however, temporarily adopted the Baba Yara Satdium as their home ground after the National Sports Authority rented out the Accra Sports Stadium for concerts throughout December.