b.       Background materials and supporting documentation:
RETENTION:        6 years

NOTE: Appraise these records for historical significance prior to disposition.  Records with historical value should be retained permanently. Supporting documentation may be very valuable, and the State Archives suggests local governments consider retaining these records permanently. Contact the State Archives for additional advice in this area.

a.       Audit filed pursuant to Section 35, General Municipal Law, conducted by Office of the State Comptroller or by New York City Comptroller or by an outside auditing firm:
RETENTION:        PERMANENT

Canceled check (including payroll check), or other instrument of payment, such as bank check, warrant check, order check, or order to fiscal officer to pay when used as a negotiable instrument, including voided check:                RETENTION:        6 years

NOTE: It is recommended that a list of destroyed unused checks be created and maintained for legal or audit purposes.

Copy of check or check stub:
RETENTION:        6 years

Depository agreement, including designation of depository, bond or surety, or other record relating to deposition of local government funds:
RETENTION:        6 years after agreement, contract, designation, bond or surety has expired or been superseded or rescinded

Deposit book for checking account:
RETENTION:        6 years after date of most recent entry

Deposit book for savings account:
RETENTION:        6 years after cancellation

Deposit slip:
RETENTION:        6 years

Master summary record of bonds, notes, or securities purchased by the government for investment, identifying the security, the fund for which held, the place where kept, and listing the date of sale and the amount realized:
RETENTION:        PERMANENT

Periodic reports and similar records of yield received from or status of bonds, notes, securities or other obligations purchased for investment:
RETENTION:        6 years after bond issue retired

State or federal-state reimbursement claim file (federal revenue sharing), including but not limited to annual State aid consolidated funding application, summary and detail of claim, worksheets and other supporting documents:
RETENTION:        6 years

NOTE:  For administrative reports prepared for inclusion with annual State aid consolidated funding applications, see item no. 148 in the Administration section.

Summary record of outstanding or paid warrants or claims:
RETENTION:        6 years

Notice of claim record and index as required by Section 50-f of the General Municipal Law:
RETENTION:        6 years after final disposition of claim

NOTE:  Appraise these records for historical significance prior to disposition. Records with historical value should be retained permanently.  General ledgers containing detailed entries that include information on nature of transaction and parties involved may be valuable in documenting financial transactions involving a local government.

Subsidiary ledger providing details of the general ledger accounts:
RETENTION:        6 years after last entry

NOTE:  Appraise these records for historical significance prior to disposition. Records with historical value should be retained permanently.  Subsidiary ledgers containing detailed entries that include information on nature of transaction and parties involved may be valuable in documenting financial transactions involving a local government, if this detailed information is not contained in general ledgers.

Sales tax records, covering sales tax collected by local governments and transmitted to State Department of Taxation and Finance:
RETENTION:        6 years

Tax exemption records, showing that local government is exempt from paying sales, use or other taxes:
RETENTION:        1 year after superseded or obsolete

Payment recoupment records, documenting the process of recovering monies paid erroneously by local government to employee, vendor or other payee:
RETENTION:        6 years after date of most recent entry in record

Receipt (received) or copy of receipt (issued) other than for payment of taxes:
RETENTION:        6 years

a.       Master summary record of grants, awards or gifts:
RETENTION:        PERMANENT

b.       Detailed records of grants, awards and gifts, excluding master summary record:
RETENTION:        6 years

NOTE:  For records of grants received by local governments, see item no. 13 in the General section.

Credit card records documenting payments received by credit cards, including credit card payment receipts, and statements showing amounts of payments received and fees deducted:
RETENTION:        6 years

a.       Year-end payroll:
RETENTION:        55 years

b.       Periodic payroll, including detailed information necessary for salary and time of service verification for retirement and social security purposes, when no year-end payroll is maintained or year-end payroll does not contain this required detailed information:
RETENTION:        55 years

 c.       Periodic payroll, when year-end payroll contains detailed information necessary for salary and time of service verification for retirement and social security purposes:
RETENTION:        6 years

d.       Warrant authorizing payment of salaries based on a specific payroll, if maintained separate from payroll itself:
RETENTION:        6 years

e.       Preliminary draft of payroll:
RETENTION:        0 after warrant authorizing payment of salaries is signed

f.        Local government's information copy of other local government's payroll:
RETENTION:        0 after no longer needed

Payroll or related report covering all employees or an individual employee, and not covered by specific item in this section

NOTE: Local governments may wish to retain these records longer for social security or retirement documentation purposes.

Payroll distribution breakdown record used to distribute or classify labor costs:
RETENTION:        6 years

NOTE: Local governments may wish to retain these records longer for social security or retirement documentation purposes.

Summary record of employee's payroll changes:
RETENTION:        6 years after termination of employment

Employee's time cards, sheets, or books:
RETENTION:        6 years

Record of employee absences or accruals

NOTE: This item does not apply to an employee's time cards or sheets.

a.       When not posted to periodic cumulative time summary record:
RETENTION:        6 years

b.       When posted to periodic cumulative time summary record:
RETENTION:        1 year

Employee request for and/or authorization given to employee to use or donate sick, vacation, personal or other leave, or to work overtime:
RETENTION:        6 years

a.       When employment was terminated prior to satisfaction:
RETENTION:        6 years after termination of employment

b.       When satisfied:
RETENTION:        5 years after satisfaction

Employee's voluntary payroll deduction request form and related records:
RETENTION:        5 years after authorization expires

Schedule or other notification from issuing bank showing savings bond purchased for employee:
RETENTION:        5 years after latest bond issue

Employee's personal earnings record used to prove end-of-year total earnings, retirement or other deductions and taxes withheld:
RETENTION:        6 years

NOTE: Local governments may need to retain these records longer for social security or retirement documentation purposes.

Employee's declaration of intention to accept or reject Social Security:
RETENTION:        10 years after employee dies or reaches age 75, whichever is shorter

Quarterly or other periodic report of wages paid prepared for Social Security, and report of any adjustments or corrections:
RETENTION:        6 years after year in which wages were reported

Copy of federal determination of error in wage reports (Form OAR-S30 or equivalent record):
RETENTION:        6 years after determination received

Payroll report submitted to New York State Employee's Retirement System, New York State Teachers Retirement System or any other official pension system:
RETENTION:        6 years

Employer's copy of Annual Federal Tax Return (Form 940), Quarterly Federal Tax Return (Form 941E) and Continuation Sheets (Form 941a), Notice of Tax Return Due (Form TY 14), or equivalent forms:
RETENTION:        4 years after tax paid

Employer's copy of U.S. Information Return for Calendar Year (Form 1099), Withholding Tax Statement (Form W-2) or Transmittal of Wages and Tax Statements (Form W-3), or equivalent forms:
RETENTION:        4 years

Employee's Withholding Exemption Certificate (Form W-4), or equivalent form:
RETENTION:        4 years after a superseding certificate is filed or employment is terminated

Employer's copy of New York State income tax records relating to employees:
RETENTION:        4 years after tax was paid

Direct deposit records, covering direct deposit of employee's salary, including but not limited to application to begin or terminate direct deposit, and transaction log or similar reports:
RETENTION:        5 years after authorization expires

a.      For retirement system:
RETENTION:        6 years after termination of employment

NOTE:  Local governments may wish to retain these records for a lengthier period such as 20 years after employee termination.  State legislation in effect between 1993 and 1996 allowed for retroactive retirement system membership, for employees who were not previously offered membership, and the possibility exists that similar legislation may be passed into law in the future.  If this occurs, these declarations of non-membership may be valuable for local governments to document intentions of present or former employees.

Purchasing file, including but not limited to bid (successful, unsuccessful), contract and specifications, and related records, for purchase of materials, supplies and services not connected with capital construction:
RETENTION:        6 years after expiration or termination or 6 years after final payment under contract, whichever is later

NOTE:  For capital construction, see item no. 241 in the Public Property and Equipment section.  Local governments may wish to retain records documenting purchases for additional periods if those records may be needed for warranty claims concerning the purchased items.

Vendor file, including but not limited to list of vendors doing business with the local government, vendor evaluation forms, price lists or other information received from vendors:
RETENTION:        0 after obsolete

Performance guarantee or written warranty for products or similar record:
RETENTION:        6 years after expiration

Invoice, packing slip, shipping ticket, copy of bill of lading or similar record used to verify delivery and/or receipt of materials or supplies:
RETENTION:        6 years

Invoice register, or similar record used to list invoices:
RETENTION:        6 years after last entry

List or abstract of purchase orders, claims or contracts:
RETENTION:        6 years

Standing order file, used for purchase of materials and supplies which are received on a regular basis:
RETENTION:        6 years

Chargeback records, showing specific fund to be charged for in-house expenditure:
RETENTION:        6 years

Canceled bids file, including purchase requisitions, vendor solicitations, requests for proposals (RFPs), price quotations and related records concerning bids for goods or services which were canceled without a purchase being completed:
RETENTION:        1 year after subsequent procurement of the same goods or services completed under a re-initiated procurement, or 1 year after decision to not purchase such goods or services

a.       When report is not included in minutes:
RETENTION:        PERMANENT

b.       When report is included in minutes:
RETENTION:        0 after officially recorded

Fiscal reports from state agencies:
RETENTION:        6 years

Certificate, demand or direction to fiscal officer to pay monies:
RETENTION:        6 years

Verification of travel expenses, including but not limited to certificate of accuracy and receipts:
RETENTION:        6 years

b.       Other program records, including but not limited to application to participate as a sponsor, individual child participation application, records including meal counts, requisition and approval of requisition for donated commodities, and fiscal records such as adding machine tapes, purchase orders, claims and vouchers:
RETENTION:        3 years after end of school fiscal year

c.       Free and reduced meal policy statement, with attachments and certificate of acceptance:
RETENTION:        3 years after policy superseded

c.       Food sanitation complaint investigation or food embargo records, when a food- or water-borne disease investigation is conducted:
RETENTION:        21 years

NOTE:  Appraise these records for long-term uses, warranting longer, if not permanent, retention prior to disposition.  Records covered by item no. 136c may be useful in the future in documenting cases of serious food poisoning, such as where death or serious illness occurs from E. coli contamination.  Contact the State Archives for additional advice.

b.       List of students who applied for and/or were denied placement:
RETENTION:        3 years

c.       Other lists of students, created for internal administrative purposes:
RETENTION:        0 after no longer needed

Application and/or offer for participation in gifted and talented program, including eligibility identification and testing records, when student is not enrolled or does not participate in program:
RETENTION:        3 years

Documentation of the process for selection and placement for students in gifted and talented program, including explanation and justification of acceptance criteria, and district program plan:
RETENTION:        PERMANENT

a.       Summary record or individual records when not posted to summary record:
RETENTION:        0 after individual attains age 27

b.       Individual records when posted to summary record, except blood and body fluids incident report:
RETENTION:        1 year after end of school year

c.       Individual immunization record, including authorization and/or parental consent:
RETENTION:        6 years, or 3 years after individual attains age 18, whichever is longer

NOTE:  These records may be requested beyond their minimum legal retention period by persons needing proof of certain immunizations for college admission or other purposes.  The State Archives recommends that school districts and BOCES evaluate the need to retain immunization records longer than the stated minimum retention period for these purposes.

d.       Blood and body fluids incident report, even when posted to summary record:
RETENTION:        0 after individual attains age 27

Log of students' accidents and illnesses during school day:
RETENTION:        1 year after end of school year

NOTE:  This retention period presumes that information contained in the log is also contained in the individual and/or summary health records covered by parts a. and/or b. of item no. 137, above.  If this information is not posted to the student's individual and/or summary health records, then the log must be retained until the youngest student listed in it attains age 27.

Student's psychological or social assessment record file

NOTE:  Institutional school districts should retain all these records until the student attains age 27.

a.       Report regarding student's ability, personality, family, and environmental influences:
RETENTION:        6 years after report written

b.       Source materials used in preparing report, including "protocols," tests and notes, for students not classified as special education:
RETENTION:        1 year after report written

c.       Source materials used in preparing report, including "protocols," tests and notes, for students classified as special education:
RETENTION:        6 years

Inventory, storage, receipt and distribution records for vaccines and controlled substances (or other drugs or medication) administered to students and/or employees:
RETENTION:        5 years

Student health summary reports, covering all or groups of students, including school immunization survey summary and communicable disease summary report:
RETENTION:        3 years

a.       Individual case record:
RETENTION:        7 years after discharge or last contact, but no less than 3 years after person attains age 18

b.       Screening, assessment and referral records, not found in individual case record:
RETENTION:        7 years

a.       For case handled at local level (includes cases referred to New York State Division of Human Rights but returned to local agency for adjudication):
RETENTION:        6 years after last entry

NOTE:  Appraise these records for historical significance prior to disposition.  Records with historical value should be retained permanently. Local governments should consider permanent retention of significant cases handled at the local level.  Contact the State Archives for additional advice in this area.

b.       For case referred to New York State Division of Human Rights:
RETENTION:        2 years after last entry

Summary record for individual case and/or master summary record of all cases:
RETENTION:        PERMANENT

Periodic statistical or narrative activity or progress reports on human rights or economic opportunity office activities:
RETENTION:        6 years

NOTE:  Appraise these records for historical significance prior to disposition.  Periodic reports containing summary information not found in annual reports may have continuing value for historical or other research and should be retained permanently.

a.       Course curriculum and related records describing course of instruction and course content:
RETENTION:        PERMANENT

b.       Approved curriculum variance application:
RETENTION:        10 years after variance approved

c.       Approved application for occupational education (work-study) curriculum:
RETENTION:        4 years after curriculum discontinued

d.       Approved application for curriculum other than occupational education (work-study):
RETENTION:        1 year after curriculum discontinued

e.       Denied application for curriculum approval or variance:
RETENTION:        1 year after end of school year

f.        Individualized home instruction plan (IHIP), worksheets and related records:
RETENTION:        6 years after student graduates or would normally have graduated from high school

NOTE:  Reports and studies prepared as part of curriculum planning may have long-term value meriting continued preservation.  Local officials should evaluate these records for continued, or permanent, preservation. Contact the State Archives for additional advice.

Teacher's lesson plan:
RETENTION:        0 after no longer needed by school district or BOCES

Instructor's grade records, test scores, and marking sheets, including records documenting the evaluation of scientific models, biological specimens, chemical compounds or other objects or materials produced in lab or shop settings:
RETENTION:        2 years

a.       Certificate of need for educational use:
RETENTION:        6 years after certificate expires

b.       Other records, including records of purchase, inventory, destruction, loss or theft:
RETENTION:        6 years

a.       Individual's record of courses attended and/or completed, including basic information on course content:
RETENTION:        6 years after individual leaves service

NOTE:  Local officials may wish to keep these records longer, possibly for the career of the individual, if the records are consulted throughout that period.

Application for and approval to offer high school equivalency preparation program, physical education program, occupational education program, instructional programs for incarcerated students, adult education, alternative learning program, foreign exchange visitor program, or similar  programs, including application by school district or BOCES, letter of determination, information on participating staff, State Education Department (SED) program review records, service plans, reports submitted to SED and correspondence:
RETENTION:        6 years

Regents examination and competency test report:
RETENTION:        5 years

Summary records of standardized aptitude and achievement tests, including but not limited to test result summaries, copies of tests, eligibility determination records, and records describing testing programs:
RETENTION:        1 year after end of school year

Emergency medical training records, covering local governments which are course sponsors, including but not limited to information on individuals, course files, and information on instructors, as required by Section 800.20, 10NYCRR

NOTE:  This item covers records of emergency medical training for which school districts, BOCES or other ED-1 users are course sponsors.  See item no. 35 in the School Safety section for records of training received by school personnel or students.

a.       If claim allowed:
RETENTION:        18 years after injury or illness, but not less than 8 years after last payment

b.       If claim disallowed after trial, or case otherwise disposed of without an award after the parties have been given due notice:
RETENTION:        7 years after injury or illness

NOTE:  The employee injury record must be retained for 18 years after date of accident or injury, as required by Section 110, Workers' Compensation Law, even for disallowed claims.  See item no. 474 in the Personnel/Civil Service section.

Master summary record (log or register), of all (including workers' compensation) claims:
RETENTION:        0 after all claims and/or cases listed in master summary record have been disposed of

Insurance policy covering fire, theft, property damage, personal injury liability, general liability, insurance of life or property, when no outstanding claims are involved:
RETENTION:        6 years after expiration, or until the report on examination is filed, whichever is later

Workers' compensation and employer's liability insurance policy, when no outstanding claims are involved:
RETENTION:        18 years after expiration

Title insurance policy, when no outstanding claims are involved:
RETENTION:        20 years after expiration

Certificate of insurance certifying as to name of insured, type of insurance, limits of liability, date of expiration and policy number, when no outstanding claim is involved, except a certificate of insurance certifying as to a security bond or undertaking:
RETENTION:        6 years after expiration

NOTE:  For the exceptions mentioned above, see item no. 215 in the Personnel/Civil Service section, item no. 112 in the Fiscal section and item no. 241 in the Public Property and Equipment section.

Insurance appraisal and/or survey:
RETENTION:        0 after superseded or obsolete