If a check was issued in a prior year and subsequently voided and re-issued in the following year, should this be omitted from the current year's 1099 since it was “made available” and reported in the prior year’s 1099?

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You are correct. The payment was “constructively received” by the vendor in the year issued. But once reported, you do not report again on the reissued check in the subsequent year.

You should not issue a corrected 1099 for the prior year, even though you now have voided the original check and reissued a check this year. Payment was constructively received and you reported it.

We reconfirmed this today with IRS information reporting specialist Ms. Zeledon (ID# 1001307727).

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