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Here's the actual rule

 In the NFL, the conversion is required after a touchdown scored during the regulation game (i.e., not overtime), because point differential is used for some tiebreakers in the standings. Rarely, this can result in such an attempt having to be made at the end of the game when it cannot change the outcome of the game.

If the game is in sudden death overtime, the extra-point attempt is omitted if the winning score is a touchdown. In American high school and college football, it's likewise omitted following a touchdown on the game's final play if six points were enough to win or if the scoring team was already ahead or can not win or tie the game with a successful conversion attempt.

There is, however, one notable exception in college football because the defense can also score two points on a return of a conversion try (and theoretically score a one-point safety) and the NCAA rules state that the conversion try must be run if any scoring in it could impact the outcome of the game. Therefore, if a team scores to take the lead by one or two points as time expires, they must still attempt the conversion, although most teams will simply opt to take a knee to prevent the risk of the defense scoring. For example, on October 24, 2009, Iowa scored as time expired to take a 15-13 lead over Michigan State. Making the conversion would have made no difference in Iowa winning the game, but Iowa still had to attempt it, so Ricky Stanzi simply knelt down, as a return by Michigan State would have tied the game and forced overtime.