Nyack Library

Records Retention & Destruction Policy

The Nyack Library’s Document Retention & Destruction Policy is provided as guidance in determining the retention and destruction of business records of the Library, which includes electronic records.

The goal is to:

  1. Retain important documents for reference and future use in accordance with Federal and State laws.
  2. Destruction of documents that are no longer necessary.
  3. To organize important documents for efficient retrieval.
  4. Identify what documents should be retained, the length of their retention, and the date of their destruction. The Library Director will be responsible for implementing and carrying out the Policy.

The following table identifies the documents and the retention period as per the National Council of Nonprofit Associations, with adjustments as necessary for The Nyack Library.

Type of Document Retention Period
Accounting Records
Accounts payable ledgers and schedules 7 years
Accounts receivable ledgers and schedules 7 years
Audit reports Permanently
Depreciation schedules Permanently
Expense records 7 years
Year End Financial Statements Permanently
Fixed asset purchases Permanently
General ledger Permanently
Inventory records 7 years
Tax returns and worksheets Permanently
Bond documents Life + 7 years
Bank Records
Bank statements 7 years
Bank reconciliations 7 years
Cancelled checks 7 years
Cancelled checks for real estate purchases Permanently
Deposit records 7 years
Corporate Records
Board minutes Permanently
Bylaws & Charter Permanently
Business licenses Permanently
Contracts – major Permanently
Contracts – minor Life + 4 years
Insurance policies Life + 3 years
Insurance records – accident reports & claims. Permanently
Employee Records
Employment applications 3 years
Employee files – current & separated Permanently
Withholding tax statements & returns 7 years
Payroll records and summaries Permanently
Retirement and pension records Permanently
Timesheets 7 years
Real Property Records
Real estate purchases & sales – deeds Permanently
Contracts, mortgages, notes and leases (expired) 7 years
Contracts (still in effect) Permanently
Construction records Permanently
Invoices to leasees 7 years
Library Records
Registration forms – active Permanently
Deleted patron reports 7 years
Lost reports & records – active Permanently
ILL out of system RHA & SEAL 1 year
Paperwork from other libraries – resolved 1 year
Development Records
Solicitation material Permanently
Prospect donors lists Permanently
Major donor records Permanently
Other Records
Correspondence (general) 2 years
Correspondence (legal and important matters) Permanently
Correspondence (with customers and vendors) 2 years
Press releases / public filings Permanently
Newsletter Permanently

Note: Sensitive personal information such as employee, payroll, and prospective donors’ records should be kept in a locked filing cabinet and electronic files password protected, in order to ensure privacy.

All boxes that are archived or stored should be labeled on the outside containing the following information: Library department, description of contents, box #, date archived, and destroy date – see attached sample.

Additionally, each department is required to keep an archive directory, which is submitted to Administration, for efficient and effective record retrieval – see attached sample.

Documents are archived annually on the Library’s fiscal year end, which is June 30th. Documents slated for destruction are shredded annually on the fiscal year end as well.


Adopted 01/07/08