Purpose
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).
Background
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 |
October 9, 2020 |
October 8, 2020 |
October 23, 2020 |
October 22, 2020 |
November 6, 2020 |
November 5, 2020 |
November 20, 2020 |
November 19, 2020 |
December 4, 2020 |
December 3, 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
Questions regarding this bulletin may be directed to the Payroll Deduction mailbox.