As Governor Spitzer pushes state agencies to become more efficient, he can rest assured that a department is leading in at least one area: the condolence letter.

When a veteran employee at the Department of Labor died of a heart attack last year, the agency’s commissioner, Patricia Smith, wrote to the woman’s family to express her grief.

The letter, of which The New York Sun received a copy with names removed, begins: “Please allow me to express my heartfelt sympathies for the sudden loss of your daughter, [name redacted]. She was truly a valued employee and an important contributor to our Division of Safety and Health, where she made a lasting impression on the New York State Department of Labor.

“[Name redacted] had a reputation for completing her duties with vigor and pride. Her co-workers recall her as an exceptional individual. [Name redacted] will be remembered as a person who cared deeply about those she sought to help and as a person who made a difference in the lives of many New Yorkers.

“At work, as in other parts of her life, [name redacted] will be genuinely missed. Sincerely, M. Patricia Smith,” the letter concludes.

About three months later, another long-time employee of the department died of a heart attack. Again, Ms. Smith conveyed her sorrow on paper.

The letter begins: “Please allow me to express my heartfelt sympathies for the sudden loss of your father, [name redacted]. He was truly a valued employee and an important contributor to our Labor Standards Division, where he made a lasting impression on the New York State Department of Labor.

“[Name redacted] had a reputation for completing his duties with vigor and pride. His co-workers recall him as an exceptional individual. [Name redacted] will be remembered as a person who cared deeply about those he sought to help and as a person who made a difference in the lives of many New Yorkers.

“At work, as in other parts of his life, [name redacted] will be genuinely missed. Sincerely, M. Patricia Smith,” the letter concludes.

New York’s vast bureaucracy doesn’t have a standard guideline for handling the delicate task of communicating to family members of employees who die. The commissioner of the Department of Correctional Services, for example, doesn’t issue condolence letters. The Department of Environmental Conservation also eschews form letters, but sometimes mails out personal letters, a spokeswoman said.

A spokesman for the labor department, Leo Rosales, said the form condolence letter used by the agency predates the arrival of Ms. Smith, a Spitzer appointee who took over a year ago. He said he did not know the original author.

He said the department has no intention of replacing the grief template with something more individualized.

“The letter needs to remain as is,” Mr. Rosales said. “It mirrors the sentiment of the commissioner when this kind of news gets to her. It mirrors what her feelings are. It’s sincere because the language used is something the commissioner agrees with.”

The department used the same form letter 14 times in 2006 and nine times in 2005, he said.