You are here: XII. Expenditures > 9. Post-Payment Activities > G. Reissuing or Cancelling a Refund Check

Reissuing or Cancelling a Refund Check


The purpose of this section is to provide guidance to Business Units regarding refund checks (i.e. checks issued from the Comptroller’s Refund Account) that are returned and/or need to be reissued. These checks can be easily identified by examining the face of the check. The heading reads: State of New York, Comptroller State of New York, Refund Account. Refund checks also contain a letter “P” or “W” in the upper right hand corner and will contain one (1) signature by the State Comptroller. Vendor checks have two signatures on the check – one from the State Comptroller and one from the Commissioner of Tax and Finance.

Occasionally, the Post Office may return a check because of an incorrect address. Other times, a vendor may request that a check be reissued because it was mutilated, lost, stolen, or never received. In addition, an individual can return a check to the Business Unit (BU) and request the check be reissued to a different payee due to the death of the original payee. Depending on the reason the check is returned, various actions may be necessary by the vendor, Business Unit (BU), and the State Comptroller’s Office. These actions will result in reissuing the check with appropriate changes, if necessary, or closing the voucher and reversing the accounting entries.


Process and Document Preparation:








Guide to Financial Operations
REV. 12/05/2012