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Fiscal
Title | Major Revision | Schedule Item | Other Schedules | ||
---|---|---|---|---|---|
Report of audit of financial affairs |
|
472 | CO2 293; MU1 260; ED1 310; MI1 214 |
a: Audit filed pursuant to Section 35, General Municipal Law, conducted by New York State Comptroller's Office or by New York City Comptroller or by an outside auditing firm: |
|
Audit background documentation, |
including summaries, posting records, and related records created by an auditing office as part of the auditing procedure: |
473 | CO2 294; MU1 261; ED1 311; MI1 215 | ||
Audit hearing or review file: |
|
474 | CO2 295; MU1 262; ED1 312; MI1 216 |
Title | Major Revision | Schedule Item | Other Schedules | |
---|---|---|---|---|
Banking communications, |
including but not limited to bank statement, reconciliation, notification of voiding or return of check, cancellation of payment, or other notice for checking or savings account: |
475 | CO2 296; MU1 263; ED1 109; MI1 217 | |
Canceled check or stop payment notices, |
including payroll check or other instrument of payment, or order to fiscal officer to pay when used as a negotiable instrument, including voided check or instances of lost or stolen checks, and misdirected financial institution transactions: |
♦ | 476 | CO2 297; MU1 264; ED1 110; MI1 218 |
Copy of check or check stub: |
|
478 | CO2 298; MU1 265; ED1 111; MI1 219 | |
Depository agreement, |
including designation of depository, bond or surety, or other record relating to deposition of local government funds: |
479 | CO2 299; MU1 266; ED1 112; MI1 220 | |
Deposit book for checking account: |
|
480 | CO2 300; MU1 267; ED1 113; MI1 221 | |
Deposit book for savings account: |
|
481 | CO2 301; MU1 268; ED1 114; MI1 222 | |
Deposit slip: |
|
482 | CO2 302; MU1 269; ED1 115; MI1 223 | |
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: |
483 | CO2 306; MU1 273; ED1 119; MI1 227 | |
Periodic reports and similar records |
of yield received from or status of bonds, notes, securities or other obligations purchased for investment: |
484 | CO2 307; MU1 274; ED1 120; MI1 228 | |
Original check, money order, or similar instrument of payment |
received and kept by local government, scanned and deposited to bank account, or retained by the local government for any other reason: |
♦ | 477 |
Title | Major Revision | Schedule Item | Other Schedules | ||
---|---|---|---|---|---|
Bond issue preparation file, |
covering bonds issued by local governments |
485 | CO2 303; MU1 270; ED1 116; MI1 224 |
a: Master summary record of bonds issued: |
|
Bond or note issue and cancellation register, |
including information on the type, amount, number of obligations in issue, rate of interest, date of maturity, holders, cancellation of the bond or note, and other pertinent information: |
486 | CO2 304; MU1 271; ED1 117; MI1 225 | ||
Debt-contracting power statement |
filed with Office of the State Comptroller before sale of bonds: |
487 | CO2 305; MU1 272; ED1 118; MI1 226 | ||
Records relating to exclusion of self-liquidating indebtedness |
by a local government, including copy of application filed with Office of State Comptroller, notice and proof of publication, and State Comptroller's written certificate: |
488 | CO2 843; MU1 719; ED1 452; MI1 717 |
Title | Major Revision | Schedule Item | Other Schedules | ||
---|---|---|---|---|---|
Budget preparation file |
for budget request or estimate submitted by department head, including but not limited to the preliminary or tentative budget, budget appropriation and staffing requests, estimates of revenues or expenditures, narrative of services, budget message, budget hearing and review files, and related records: |
489 | CO2 45; MU1 51; ED1 55; MI1 46 | ||
Annual budget |
|
490 | CO2 48; MU1 54; ED1 58; MI1 49 |
a: Official copy when not included in minutes: |
|
Special budget |
filed with state or federal agency: |
491 | CO2 49; MU1 55; ED1 59; MI1 50 | ||
Budget status report |
on allocation, receipts, expenditures, encumbrances, and unencumbered funds |
492 | CO2 50; MU1 56; ED1 60; MI1 51 |
a: Cumulative report: |
|
Budgetary change request, |
(if not included in minutes) including approval or denial for change in approved budget and including but not limited to transfer of funds from one budget item to another, overtime authorization, or request for supplemental funds: |
493 | CO2 51; MU1 57; ED1 61; MI1 52 | ||
Copies of municipal, special district or other budgets, |
received and maintained for informational purposes: |
494 | CO2 845; MU1 720; ED1 453; MI1 718 | ||
School budget notice (official copy) |
mailed to qualified voters and other residents, notifying them of budget to be voted on at annual or special election: |
♦ | 1170 |
Title | Major Revision | Schedule Item | Other Schedules | |
---|---|---|---|---|
Claim for payment |
(approved or disallowed), including claim, vendor's voucher and bill: |
495 | CO2 308; MU1 275; ED1 121; MI1 229 | |
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: |
496 | CO2 310; MU1 277; ED1 123; MI1 231 | |
Summary record of outstanding or paid warrants or claims: |
|
497 | CO2 311; MU1 278; ED1 124; MI1 232 | |
Notice of claim record and index |
as required by Section 50-f of the General Municipal Law: |
498 | CO2 312; MU1 279; ED1 125; MI1 233 | |
Order or warrant to pay monies: |
RETENTION: 6 years |
♦ | 499 | CO2 313; MU1 280; ED1 126; MI1 234 |
Outstanding warrants listing, |
including adding machines tapes: |
500 | CO2 314; MU1 281; ED1 127; MI1 235 | |
Assignment of claim: |
|
501 | CO2 846; MU1 888; ED1 128; MI1 236 |
Title | Major Revision | Schedule Item | Other Schedules | ||
---|---|---|---|---|---|
General ledger |
showing summary receipts and disbursements from all funds and accounts: |
502 | CO2 277; MU1 245; ED1 95; MI1 199 | ||
Subsidiary ledger |
providing details of the general ledger accounts: |
503 | CO2 278; MU1 246; ED1 96; MI1 200 | ||
Journal |
recording chronological entries of all fiscal transactions: |
504 | CO2 279; MU1 247; ED1 97; MI1 201 | ||
Accounting register, |
including but not limited to check register, transfer of funds register, encumbrance register, and register of claims presented for payment and paid claims: |
505 | CO2 280; MU1 248; ED1 98; MI1 202 | ||
Cash transaction record |
showing cash received from collection of various fees and petty cash disbursed: |
506 | CO2 281; MU1 249; ED1 99; MI1 203 | ||
Tolls or fares collection record, |
including but not limited to record of receipts and log of operations: |
507 | CO2 282; MU1 250; MI1 204 | ||
Daily cash record, |
including adding machine tapes, cashier's slips showing daily cash receipts and analysis of cash receipts: |
508 | CO2 283; MU1 251; ED1 100; MI1 205 | ||
Notice of encumbrance |
indicating funds encumbered and amount remaining unencumbered: |
♦ | 509 | CO2 284; MU1 252; ED1 101; MI1 206 | |
Past due account fiscal records and summaries: |
|
♦ | 510 | CO2 285; MU1 253; ED1 102; MI1 207 | |
Intermediary fiscal record of receipts and disbursements, |
including but not limited to detail record, analysis, proof sheet or trial balance worksheet, and adding machine tapes: |
512 | CO2 286; MU1 254; ED1 103; MI1 208 | ||
List or abstract of receipts, disbursements, claims, purchase orders, or contracts: |
RETENTION: 6 years |
♦ | 513 | CO2 287; MU1 255; ED1 104; MI1 209; MU1 567; CO2 605; MI1 504; ED1 265 | |
Billing records covering services provided by local government, |
including utilities |
514 | CO2 288; MU1 256; ED1 105; MI1 210 |
a: Customer's individual account, including automatic payment authorization and other ACH records: |
|
Bill of sale |
of property owned by local government other than real property: |
515 | CO2 289; MU1 257; ED1 106; MI1 211 | ||
Sales or occupancy tax records, |
covering taxes collected by local governments: |
♦ | 516 | CO2 290; MU1 258; ED1 107; MI1 212 | |
Tax exemption records, |
showing that local government is exempt from paying sales, use or other taxes: |
517 | CO2 291; MU1 259; ED1 108; MI1 213 | ||
Payment recoupment records, |
documenting the process of recovering monies paid erroneously by local government to employee, vendor or other payee: |
518 | CO2 847; MU1 721; ED1 324; MI1 719 | ||
Receipt (received) or copy of receipt (issued) |
other than for payment of taxes: |
519 | CO2 315; MU1 282; ED1 129; MI1 237 | ||
Grant, award or gift files, |
covering grants, awards and gifts given by local governments to other local governments, not-for-profit corporations, businesses or individuals |
520 | CO2 848; MU1 722; ED1 454; MI1 720 |
a: Master summary record or index of grants, awards or gifts used to track awarding, progress, or payments: |
|
Credit card records |
documenting payments received by credit cards or electronic transactions, including credit card payment receipts, and statements showing amounts of payments received and fees deducted: |
521 | CO2 849; MU1 723; ED1 455; MI1 721 | ||
Estate settlement fiscal records, |
including but not limited to records of receipt of estate or transfer tax, copies of Surrogate's decrees and Surrogate's orders fixing tax, transmittals between Surrogate Court and county financial officer and estate appraisal records |
522 | CO2 292 |
a: Copy of receipt issued for payment of estate or transfer tax, providing receipt of tax payment is recorded in accounting of estate: |
|
Case file for each account containing court-controlled funds held by the fiscal office, |
including but not limited to court order establishing account, investment records, and record of dispersal of funds upon account being closed: |
♦ | 511 | ||
Records of universal telecommunications and information services (E-rate) program for schools and libraries |
|
♦ | 1171 |
a: Records related to the application for, receipt, and delivery of supported services, or which demonstrate compliance with statutory or regulatory requirements, including pre-bidding, bidding, contracts, application process, invoices, and FCC certification forms and program integrity assurance review documentation: |
|
Student financial aid records |
including but not limited to applications for assistance, financial aid disbursement records, copies of income tax forms, financial aid transcripts from other schools, award and declination notices, verifications for non-taxable income and other tax-related records, and veteran's service information: |
♦ | 1172 | ||
Employee reimbursement records, |
where local government pays for or reimburses employee for college tuition or job-related training expenses: |
♦ | 523 |
Title | Major Revision | Schedule Item | Other Schedules | ||
---|---|---|---|---|---|
Payroll, |
including information on gross and net pay, base pay, taxes, and other deductions |
524 | CO2 372; MU1 345; ED1 179; MI1 291 |
a: Year-end payroll, including detailed information necessary for salary verification for retirement and social security purposes: |
|
Payroll, contributions, or related report |
covering all employees or an individual employee, and not covered by specific item in this section |
525 | CO2 373; MU1 346; ED1 180; MI1 292 |
a: When needed for audit or other fiscal purposes: |
|
Payroll distribution breakdown record |
used to distribute or classify labor costs: |
526 | CO2 374; MU1 347; ED1 181; MI1 293 | ||
Summary record of employee's payroll changes: |
|
527 | CO2 375; MU1 348; ED1 182; MI1 294 | ||
Employee's time records: |
|
528 | CO2 376; MU1 349; ED1 183; MI1 295 | ||
Record of employee absences or accruals |
|
529 | CO2 377; MU1 350; ED1 184; MI1 296 |
a: When not posted to periodic cumulative time summary record: |
|
Employee request for and/or authorization given to employee to use or donate sick, vacation, personal or other leave, or to work overtime: |
|
530 | CO2 378; MU1 351; ED1 185; MI1 297 | ||
Record of assignments, attachments, and garnishments of employee's salary, |
including pension loan paybacks and time buybacks |
♦ | 531 | CO2 379; MU1 352; ED1 186; MI1 298 |
a: When employment was terminated prior to satisfaction: |
Employee's voluntary payroll deduction request form, |
including but not limited to deferred compensation or health saving account requests: |
♦ | 532 | CO2 380; MU1 353; ED1 187; MI1 299 | |
Schedule or other notification from issuing bank |
showing savings bond purchased for employee: |
533 | CO2 381; MU1 354; ED1 188; MI1 300 | ||
Employee's personal earnings record |
used to prove end-of-year total earnings, retirement or other deductions and taxes withheld: |
534 | CO2 382; MU1 355; ED1 189; MI1 301 | ||
Employee's declaration of intention to accept or reject Social Security: |
|
535 | CO2 383; MU1 356; ED1 190; MI1 302 | ||
Quarterly or other periodic report of wages paid |
prepared for Social Security, and report of any adjustments or corrections: |
536 | CO2 384; MU1 357; ED1 191; MI1 303 | ||
Copy of federal determination of error in wage reports |
(Form OAR-S30 or equivalent record): |
537 | CO2 385; MU1 358; ED1 192; MI1 304 | ||
Payroll report |
submitted to New York State Employee's Retirement System, Policemen's and Firemen's Retirement System, State Teachers Retirement System, or any other official pension system: |
♦ | 538 | CO2 386; MU1 359; ED1 193; MI1 305 | |
Employer's copy of federal tax returns, |
including annual and quarterly returns, continuation sheets, notices of tax return due, or equivalent forms: |
♦ | 539 | CO2 387; MU1 360; ED1 194; MI1 306 | |
Employer's copy of U.S. Internal Revenue Service tax forms, |
including but not limited to U.S. Information Returns, Withholding Tax Statement (Form W-2), Transmittal of Wages and Tax Statements (Form W-3), Request for Taxpayer Identification Number (TIN) and Certification (Form W-9), or equivalent forms: |
♦ | 540 | CO2 388; MU1 361; ED1 195; MI1 307 | |
Employee's Withholding Exemption Certificate (Form W-4), |
or equivalent form: |
♦ | 541 | CO2 389; MU1 362; ED1 196; MI1 308 | |
Employer's copy of New York State income tax records |
relating to employees: |
♦ | 542 | CO2 390; MU1 363; ED1 197; MI1 309 | |
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: |
544 | CO2 850; MU1 724; ED1 342; MI1 722 | ||
Accounting and financial reporting for post-employment benefits other than pensions (OPEB) |
|
♦ | 543 |
a: Final reports: |
Title | Major Revision | Schedule Item | Other Schedules | |
---|---|---|---|---|
Purchase order, purchase requisition, |
or similar record, used to obtain materials, supplies, or services: |
546 | CO2 598; MU1 559; ED1 257; MI1 496 | |
Purchasing file, |
including but not limited to bid (successful, unsuccessful), contract, specifications, requests for proposals, vouchers, bills, and related records, for purchase of materials, equipment, supplies and services not connected with capital construction: |
♦ | 547 | CO2 599; MU1 561; ED1 259; MI1 498 |
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: |
548 | CO2 600; MU1 562; ED1 260; MI1 499 | |
Performance guarantee |
or written warranty for products or similar record: |
549 | CO2 601; MU1 563; ED1 261; MI1 500 | |
Invoice, |
packing slip, shipping ticket, copy of bill of lading or similar record used to verify delivery and/or receipt of materials or supplies: |
550 | CO2 602; MU1 564; ED1 262; MI1 501 | |
Invoice register, |
or similar record used to list invoices: |
551 | CO2 603; MU1 565; ED1 263; MI1 502 | |
Standing order file, |
used for purchase of materials and supplies which are received on a regular basis: |
552 | CO2 606; MU1 568; ED1 266; MI1 505 | |
Chargeback records, |
showing specific fund to be charged for in-house expenditure: |
553 | CO2 852; MU1 726; ED1 456; MI1 724 | |
Canceled bids file, |
including purchase requisitions, vendor solicitations, requests for proposals (RFPs), requests for quotes (RFQs), requests for information (RFIs), requests for comments (RFCs), price quotations and related records concerning bids for goods or services which were canceled without a purchase being completed: |
554 | CO2 1054; ED1 502; MI1 905 |
Title | Major Revision | Schedule Item | Other Schedules | ||
---|---|---|---|---|---|
Daily, weekly, monthly, quarterly, or other periodic fiscal reports, |
including but not limited to daily funds report, daily cash report, statement of monthly balances, recapitulation of disbursements, and departmental reports: |
555 | CO2 316; MU1 283; ED1 130; MI1 238 | ||
Annual or final fiscal reports |
|
556 | CO2 317; MU1 284; ED1 131; MI1 239 |
a: When report is not included in minutes: |
|
Fiscal reports from state agencies: |
|
557 | CO2 318; MU1 285; ED1 132; MI1 240 | ||
Fiscal report |
on management of court funds and of securities or depositories in which court funds are invested or deposited: |
558 | CO2 319; MU1 286; MI1 241 | ||
Certificate, demand or direction to fiscal officer to pay monies: |
|
559 | CO2 320; MU1 287; ED1 133; MI1 242 | ||
Verification of travel expenses, |
including but not limited to certificate of accuracy and receipts: |
560 | CO2 321; MU1 288; ED1 134; MI1 243 | ||
Cash bail records, |
covering cash bail deposited with county fiscal officer or sheriff |
561 | CO2 853 |
a: Cash bail records, including copy of court order fixing bail, form recording information on principal involved and person posting bail, voucher, receipt and court order directing refunding or forfeiting bail or transferring bail to superior court: |