Records Retention

The New York State Archives oversees the retention & management of government records in New York State. The Retention and Disposition Schedule for New York Local Government Records (LGS-1) is a single, comprehensive retention schedule covering records of all types of local governments. It consolidates and revises the CO-2, ED-1, MI-1, and MU-1 Schedules.

The LGS-1 Schedule is to be used by Municipal Libraries and School District Public Libraries.

Before using the new LGS-1 schedule, libraries must pass a resolution to do so: – sample resolution

Association Libraries – not required to use a schedule by the New York State Archives, but may have federal requirements (see below)

IRS Requirements (for all Association Libraries with 501c3 designation)

  • Permanent records -By-Laws, documents of incorporation, minutes, etc (keep forever)
  • Employment records – Four Years
  • For more information, check out the IRS Compliance Guide
  • The Sarbanes-Oxley Act of 2002 makes it a crime to alter, cover up, falsify, or destroy any document with the intent of impeding or obstructing any official proceeding.

Digitization

Libraries may digitize and keep electronic copies of records.

Updated 1/5/2021