When reconciling payroll, several checks were not cashed by an ex employee that we cannot get in touch with, what do we do?

Your state has Escheat Laws which means that any unclaimed property such as payroll checks if unclaimed need to be sent into the state after a period.

The time is state specific so you would have to check your states escheat laws to find out how long you wait before you send it in.

The funds than become unclaimed property and the state tries to find the person to whom they belong and return them.

Shirley