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Document Retention Requirements

Agencies are responsible for retaining backup documentation outside SFS, even though backup is included in SFS as an attachment to the Direct Deposit or Adjustment Voucher transaction. Document retention must be in full compliance with all applicable state and federal laws, rules and regulations. Agencies should refer to the General Retention and Disposition Schedule for New York State Government Records as published by the New York State Archives and Records for guidance on minimum retention periods for other fiscal records, purchasing/claims and payments, revenue and collections, accounting reports and bank transactions.


Records retention and disposition schedules for State government agencies are published on the State Education Department's website at:


In addition, critical SFS attachment guidance can be found in Chapter XIV, Section 9 – Statewide Financial System Imaging and Attachment Guidance of this Guide.

Guide to Financial Operations
REV. 09/14/2015