New York Uniform Commercial Code Code § 4-107

Time of Receipt of Items
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Section 4--107. Time of Receipt of Items.\n  (1) For the purpose of allowing time to process items, prove balances\nand make the necessary entries on its books to determine its position\nfor the day, a bank may fix an afternoon hour of two P.M. or later as a\ncut-off hour for the handling of money and items and the making of\nentries on its books.\n  (2) Any item or deposit of money received on any day after a cut-off\nhour so fixed or after the close of the banking day may be treated as\nbeing received at the opening of the next banking day.\n

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