N.Y. General Municipal Law Section 21
Cancellation of unpaid checks or drafts

Checks or drafts of any municipal corporation, district corporation or school district which shall have been outstanding for more than one year from the respective dates thereof, shall be cancelled and the amount thereof returned to the fund which was originally charged. Prior to such cancellation, the bank or banks on which such checks or drafts were drawn shall be notified, by the fiscal officer or other officer having responsibility for issuance of such checks, not to pay the same. A complete and accurate record of all checks and drafts so cancelled shall be maintained. The amount of any such check or draft shall be paid without interest in the same manner as any other claim presented for payment within six years from the original date of issuance, from any moneys legally available, to the lawful holder thereof, or in the absence of such check or draft, to the person or entity lawfully entitled to payment upon submission of a voucher and a statement accounting for such absence. For purposes of such payment, the governing body of the municipal corporation, district corporation or school district may establish an appropriation containing moneys sufficient to pay the amounts of any outstanding checks or drafts which may be presented.

Source: Section 21 — Cancellation of unpaid checks or drafts, https://www.­nysenate.­gov/legislation/laws/GMU/21 (updated Sep. 22, 2014; accessed Feb. 15, 2025).

3
Compensation for property of a municipal corporation, school district or district corporation taken by eminent domain 3‑A
Rate of interest on judgments and accrued claims against municipal corporations 3‑B
Limitation on real estate tax in New York city 3‑C
Limit upon real property tax levies by local governments 4
Investigation of expenditures of towns and villages 5
Payment of fines, civil penalties, rent, rates, taxes, fees, charges and other amounts by credit card 5‑A
Electronic or wire transfers 5‑B
Collection of fines, civil penalties, rent, rates, taxes, fees, charges and other amounts via the internet 6‑C
Capital reserve funds for counties, cities, villages, towns and sewer and water improvement districts 6‑D
Repair reserve funds for municipal corporations, school districts, district corporations and improvement districts 6‑E
Contingency and tax stabilization reserve fund for municipal corporations 6‑F
Snow and ice removal and road repair reserve funds for municipal corporations 6‑G
Capital reserve funds for fire districts 6‑H
Reserve fund for payment of bonded indebtedness in counties, cities, villages, towns and fire districts 6‑I
Airport development and amortization funds 6‑J
Workmen’s compensation reserve fund 6‑K
Electric utility depreciation reserve funds 6‑L
Mandatory reserve fund for municipal corporations, fire districts and school districts 6‑M
Unemployment insurance payment reserve fund 6‑N
Insurance reserve fund 6‑O
Solid waste management facility reserve funds 6‑P
Employee benefit accrued liability reserve fund 6‑Q
Intermunicipal agreement for a joint capital reserve fund in the county of Tompkins 6‑R
Retirement contribution reserve funds 1 6‑S
Community preservation funds 6‑T
Charitable gifts reserve fund 6‑U
Charitable gifts reserve fund 6‑V
Asset forfeiture escrow fund 7
Payment of municipal bonds 8
Application of revenues of a public improvement or part thereof, or service 9
Use of tax moneys raised outside constitutional tax limit 9‑A
Inter-fund advances 10
Deposits of public money 11
Temporary investments 12
Deposits of public authorities, public benefit corporations and other corporations 20
Special population census: population data 21
Cancellation of unpaid checks or drafts 22
Claims against fire insurance proceeds 23
Flexible benefits program 24
Corporation for the benefit of the city of New York 25
Treatment of capital costs and certain fund balances of the city of New York
Green check means up to date. Up to date

Accessed:
Feb. 15, 2025

Last modified:
Sep. 22, 2014

§ 21’s source at nysenate​.gov

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