These items are governed by your state's version of the Uniform Commercial Code and your account agreement with your customer.
UCC 4-406 allows a customer up to one year to report a forgery and seek reimbursement from your bank.
The bank has the right under
UCC 4-103 to modify this agreement and reduce the timeframe. (You will need to consult your own agreement to determine if this is case.
You only have until your midnight deadline to return the checks to the BODs as forgeries so you are clearly outside of your timeframe to do so. I would recommend contacting the bank's attornies to review your account agreement to see if you can impose some liability on the customer based on fail to exercise care in reviewing statements, and any potential customer negligence claims you may have if your customer at all contributed to the loss.
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