- Retention and Disposition of Library and Library System Records by Warren F. Broderick, NYS Archives
- Public libraries are required to adopt and follow Retention and Disposition Schedule for New York Local Government Records (LGS-1) from the New York State Archives by January 1, 2021.
- Association libraries are “not required to use a State schedule to dispose of records” (Source: Retention and Disposition of Library and Library System Records by Warren F. Broderick)
Record Retention & Document Destruction
Library Records
Confidentiality
- Chapter 112, Laws of 1988, provides that any library records that personally identify users of libraries shall be confidential. Any questions regarding access to these records should be directed to the NYS Committee of Open Government
- Responding to Law Enforcement Inquiries [Mid-Hudson Library System]
- Template for Law Enforcement Inquiries Guideline [New York Library Association]
Business Records and Documents
While public libraries currently are not under Sarbanes-Oxley, the law provides guidance on minimum retention requirements that MHLS recommends libraries follow. The Sarbanes-Oxley Act addresses the destruction of business records and documents and turns intentional document destruction into a process that must be carefully monitored.
- The Sarbanes-Oxley Act and Implications for Nonprofits
- Sample Document Destruction Policy
Records Retention Schedule [National Council of Nonprofit Association]
| Type of Document | Minimum Requirement |
|---|---|
| Accounts Payable ledgers and schedules | 7 years |
| Audit Reports | Permanently |
| Bank Reconciliations | 2 years |
| Bank Statements | 3 years |
| Checks (for important payments and purchases) | Permanently |
| Correspondence (general) | 2 years |
| Correspondence (legal and important matters) | Permanently |
| Correspondence (with customers and vendors) | 2 years |
| Deeds, mortgages, and bills of sale | Permanently |
| Depreciation Schedules | Permanently |
| Duplicate Deposit Slips | 2 years |
| Employment applications | 3 years |
| Expense Analyses/ expense distribution schedules | 7 years |
| Year End financial statements | Permanently |
| Insurance Policies (expired) | 3 years |
| Insurance records, current accident reports, claims, policies, etc. | Permanently |
| Internal Audit reports | 3 years |
| Inventories of products, materials, and supplies | 7 years |
| Invoices (to customers, from vendors) | 7 years |
| Minute books, bylaws, and charter | Permanently |
| Patents and related papers | Permanently |
| Payroll records and summaries | 7 years |
| Personnel files (terminated employees) | 7 years |
| Retirement and pension records | Permanently |
| Tax returns and worksheets | Permanently |
| Timesheets | 7 years |
| Trademark registrations and copyrights | Permanently |
| Withholding tax statements | 7 years |
