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.
Libraries may digitize and keep electronic copies of records.