State Agencies Bulletin No. 1856

Schedule for Submitting 2020 Year End Returned Checks
Date Issued
October 14, 2020


The purpose of this bulletin is to notify agencies of the 2020 Year End processing schedule for AC-230s (Report of Check Returned for Refund or Exchange).


To maintain the efficiency of AC-230 processing and ensure accuracy of W-2 reporting for 2020, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin.

Agencies must always forward payroll checks to the appropriate entity as soon as possible. As part of OSC’s Uncashed Payroll Check Outreach, any paychecks issued in 2019 that are not cashed, reversed, or reissued will be turned over to the Office of Unclaimed Funds in April 2021. Outreach to employees with uncashed paychecks issued in 2019 is underway.

Processing Dates

Paychecks issued prior to September 24, 2020 are due immediately.

Pay Checks Issued On

Must be Received by OSC No Later Than

September 24, 2020
September 30, 2020

October 9, 2020

October 8, 2020
October 14, 2020

October 23, 2020

October 22, 2020
October 28, 2020

November 6, 2020

November 5, 2020     
November 10, 2020

November 20, 2020

November 19, 2020   
November 25, 2020

December 4, 2020

December 3, 2020
December 9, 2020

December 18, 2020

December 17, 2020

December 24, 2020

December 23, 2020

December 30, 2020

December 31, 2020

January 5, 2021

Due to limited mail delivery during the COVID-19 pandemic, and the limited time to audit and process AC-230s, checks with accompanying AC-230s not received by the above listed deadlines may not be processed in time to be reflected on the employee’s 2020 W-2 (Wage and Tax Statement).

Processing Rules for Returning Checks

In accordance with the instructions for AC-230 processing, agencies are reminded that payroll checks must not be held or returned to OSC if either of the following situations apply:

  • The employee is still actively employed by any State agency.
  • The employee is due any regular and/or lump sum payments that are equal to or exceed the amount to be returned.

Agencies must e-mail the Payroll Reversal and Exchange mailbox to obtain prior approval to submit an AC-230 for a situation that warrants making an exception to the above.

Agency Actions

Agencies must be diligent in their efforts to submit AC-230s timely. The NPAY539 (Non-Negotiated Payroll Checks) Control-D report, as described in Payroll Bulletin No. 908 (Non-Negotiated and/or Undeliverable New York State Payroll Checks) was created as a tool for agencies to identify outstanding checks and take appropriate action.

Additionally, AC-230s must be submitted as soon as possible for direct deposit stops previously submitted by the agency. 


Questions regarding this bulletin may be directed to the Payroll Deduction mailbox.