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Daily activity folders
a. Betting parlor daily folder, including but not limited to daily branch settlement sheet, selling-cashing settlement sheets, worksheets, telephone betting deposit and withdrawal slips, reports of track conditions and report of scratches:
|90 days after release of New York State Racing and Wagering Board's audit report, or 3 years, whichever is shorter|
|b. Corporation headquarters daily folder, including but not limited to daily branch settlement sheets from parlors, worksheets and summary of daily activity:||90 days after release of State Comptroller's audit report, or 6 years, whichever is shorter|
|*2.||Paid or canceled bet tickets:||90 days after release of New York State Racing and Wagering Board's audit report, or 3 years, whichever is shorter|
|3.||Reports submitted to New York State Racing and Wagering Board|
|a. Annual report:||PERMANENT|
|b. Daily, weekly, monthly or other periodic report, including reports of any variance from normal operations:||3 years|
|4.||Reports and other records submitted to New York State Department of Taxation and Finance|
|a. Tax returns or tax transmittal reports:||6 years|
|b. Daily report on total handle and tax payable:||3 years|
|c. Report and transmittal notice for unclaimed winning tickets:||6 years|
|*5.||Wagering reports and statements, created for internal administrative purposes|
a. Reports and statements relating to telephone betting:
|90 days after release of State Comptroller's audit report, or 6 years, whichever is shorter|
|b. Reports and statements not relating to telephone betting, including but not limited to offline ticket report, "settle report," daily activity report and daily terminal activity report:||90 days after release of New York State Racing and Wagering Board's audit report, or 3 years, whichever is shorter, but not less than1 year after superseded or obsolete|
|*6.||Lottery ticket sales records, covering sales of state lottery tickets by off-track betting corporations|
a. Monthly, annual or other summary records of ticket sales:
|b. Daily and weekly cashed ticket validation records:||2 years|
c. Cashed winning tickets:
NOTE: The Division of the Lottery requests that cashed winning tickets be destroyed immediately upon validation, so that they no longer could be considered negotiable.
|**7.||Report of winnings submitted to Internal Revenue Service (Form W-2G or equivalent):||5 years|
|**8.||Video lottery gaming records, including related Off-Track Betting Corporation (OTB) records which are created, received or maintained by an OTB in its capacity as a video lottery gaming agent
NOTE: The New York State Division of the Lottery, in Section 2836-2.3 of 21NYCRR, prescribes minimum retention periods for certain records of video lottery gaming agents as well as procedures that an OTB must follow to receive authorization to destroy those records. An OTB subject to Division of the Lottery requirements for its video lottery operations must meet both the minimum retention periods indicated in Section 2836-2.3 as well as minimum retention periods established in Schedule MI-1. Any records for which the Division of the Lottery approves destruction after periods shorter than those indicated in Section 2836-2.3 must continue to meet the minimum retention periods established by Schedule MI-1.
NOTE: The Division of the Lottery requires that video lottery gaming agents proposing to destroy records specified in Section 2836-2.3 must notify the Division in writing at least 15 days prior to the scheduled destruction of any original record. The Division may prohibit such destruction within 15 days of receiving that notice of destruction. However, Division regulations exempt certain records from this requirement for prior notification of planned records destruction. Consult the Division’s regulations or contact the Division for specific information on its requirements.
NOTE: Schedule MI-1 authorizes the destruction of any original records which have been duplicated on microfilm or other media, subject to requirements of Section 57.29 of Arts and Cultural Affairs Law and State Archives procedures. The destruction of such original records maintained by an OTB pertinent to video lottery gaming operations also requires written notification to the Division of the Lottery as indicated in the second Note, above, and approval from the Division of the microfilm or other media system used to copy and store the records.
NOTE: Some provisions of Section 2836-2.3 establish retention periods less than or equal to the periods required by items in Schedule MI-1. Other provisions require certain records to be retained “indefinitely” without a specified retention period. Destruction of both of these categories of records requires approval of the Division of the Lottery as indicated in the second and third Notes, above. Other provisions of Section 2836-2.3 authorize destruction of certain records after no required minimum retention period and without prior notification to the Division of the Lottery of the intended destruction. The Division of the Lottery is also able to approve requests to destroy additional types of records after no Division-required minimum retention period and without need for prior notification to the Division of intended records destruction. However, in all of these circumstances, Schedule users must continue to meet retention requirements established by Schedule MI-1. Schedule users should consult this Schedule for the required minimum retention periods for specific records.
NOTE: The following parts indicate those records which are not otherwise covered by Schedule MI-1 items or for which Section 2836-2.3 requires lengthier retention periods than are required by Schedule MI-1items. Because some of the following parts cover broad categories of records, Schedule users should refer to the General, Fiscal and other sections of this Schedule to determine if specific records within those broad categories have retention periods greater than that indicated for the part. Records with longer retention periods should be retained for additional periods as specified by the applicable Schedule items. In the event that the Division of the Lottery approves a request from an OTB to reduce any of the following retention requirements, the OTB must continue to meet any minimum retention requirements for those records as specified by other items in this Schedule.
|a. Video lottery gaming-related records not specified in part “b,” including records concerning gaming-related vendors; and any other original record not otherwise listed in Section 2836-2.3 or approved for destruction pursuant to its procedures:||5 years|
|b. Cage documents, documentation supporting the calculation of video lottery terminal win, and records related to tax reporting and withholding:||4 years after the date of the actual filing of the gross revenue tax return for the tax year in which the record was generated|
|c. Payroll records, marketing department records, credit union records, copies of arrest reports, and patron gaming records:
NOTE: Schedule users should note that the Fiscal section, Payroll subsection of this Schedule covers numerous types of payroll records, including many records with retention requirements greater than 3 years as well as other records with retention requirements less than 3 years. Any payroll records with retention requirements greater than 3 years should be retained for those longer periods.
|d. Mailroom records, advertising records, video gaming department daily activity logs, and any other records, other than those listed in Section 2836-2.3(c)(4), which contain information duplicative or less than that recorded on other documents listed in Section 2836-2.3(c)(1) through (c)(4):||1 year