Based on the fact you are still reconciling your bank account for last fiscal year, I am going to assume you have not submitted your books to your accountant for the year end tax return.  If that is the case, then just adjust the invoice and change it to what it should be, then enter the payment.

I am reconciling in a new fiscal year...the invoice and cheque were posted in Dec '22 - our fiscal year ends Dec 31st. Our auditor has already received and drafted our year end financial statements for 2022. The cheque was not cleared until Feb '23

Sorry but you are still not telling us what the problem really is.  Originally you never indicated a payment was recorded only that it was hand-written and sent out with the correct dollar amount.

Is it that the invoice was for $100 plus tax that was mistakenly recorded as $115 instead of $113 and now you are telling us the cheque WAS recorded last year for $115 but it was really written for $113?

If this is the case, then because your company's taxes are prepared for last year, I would post and adjusting entry under the vendor that ultimately posts the difference for the tax ($2 in my example).  Record it with the date the cheque was cleared through the bank and record it as paid by Cheque and use the original cheque number eg. 1234CR

eg.

-100 @ 15% = -$115

+100 @ 13% = +$113

Total -$2 (all one entry with two different lines, you pick the proper expense account per the original entry)

This will put $2 as a deposit into the bank that you can then click off and when you click the original cheque to indicate it has cleared the bank, you will get the proper dollar amount clearing the bank.

You can try this on a copy of your file to make sure it gives you what you want in the reporting and bank rec, before you try it on your live file.