Fiscal

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:
RETENTION: 6 years

RETENTION: 6 years

RETENTION: 6 years after date of most recent entry

RETENTION: 6 years

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

covering bonds issued by local governments

filed with Office of the State Comptroller before sale of bonds:
RETENTION: 6 years after bond issue retired

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:
RETENTION: 6 years

filed with state or federal agency:
RETENTION: PERMANENT

(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:
RETENTION: 6 years

mailed to qualified voters and other residents, notifying them of budget to be voted on at annual or special election:
RETENTION: 6 years

(approved or disallowed), including claim, vendor's voucher and bill:
RETENTION: 6 years

RETENTION: 6 years

RETENTION: 6 years

RETENTION: 6 years after satisfaction or 10 years, whichever is less

showing summary receipts and disbursements from all funds and accounts:
RETENTION: 6 years after last entry
NOTES: 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.
General ledger of municipal electric or gas utility is covered by item no. 383 in the Electric and Gas Utility section.

recording chronological entries of all fiscal transactions:
RETENTION: 6 years after last entry
NOTES: Appraise these records for historical significance prior to disposition. Records with historical value should be retained permanently. Journals containing detailed entries that include information on payor, payee and purpose may be valuable in documenting financial transactions involving a local government.
Journal voucher of a municipal electric or gas utility is covered by item no. 383 in the Electric and Gas Utility section.

showing cash received from collection of various fees and petty cash disbursed:
NOT COVERED: Record of cash transactions of municipal electric or gas utility is covered by item no. 384 in the Electric and Gas Utility section.
RETENTION: 6 years

including adding machine tapes, cashier's slips showing daily cash receipts and analysis of cash receipts:
RETENTION: 6 years

RETENTION: 6 years after account satisfied or otherwise closed

RETENTION: 6 years

of property owned by local government other than real property:
RETENTION: 6 years

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

other than for payment of taxes:
RETENTION: 6 years

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

including but not limited to court order establishing account, investment records, and record of dispersal of funds upon account being closed:
RETENTION: 6 years after account closed

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:
RETENTION: 6 years

including information on gross and net pay, base pay, taxes, and other deductions

used to distribute or classify labor costs:
RETENTION: 6 years
NOTES: Local governments may wish to retain these records longer (i.e., 55 years) for social security or retirement documentation purposes.

RETENTION: 6 years

RETENTION: 6 years

including but not limited to deferred compensation or health saving account requests:
RETENTION: 5 years after authorization expires

used to prove end-of-year total earnings, retirement or other deductions and taxes withheld:
RETENTION: 6 years
NOTES: Local governments may need to retain these records longer for social security or retirement documentation purposes.

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

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:
RETENTION: 6 years
NOTES: Local governments may wish to retain these records longer (i.e., 55 years) for social security or retirement documentation purposes.

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:
RETENTION: 5 years

relating to employees:
RETENTION: 4 years after tax was paid

or similar record, used to obtain materials, supplies, or services:
RETENTION: 6 years

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

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

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

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:
RETENTION: 1 year after subsequent procurement of the same goods or services completed under a re-initiated procurement, or 1 year after decision not to purchase such goods or services

including but not limited to daily funds report, daily cash report, statement of monthly balances, recapitulation of disbursements, and departmental reports:
RETENTION: 6 years

RETENTION: 6 years

RETENTION: 6 years

covering cash bail deposited with county fiscal officer or sheriff