Audit Report on Pensioners of the New York City Employees’ Retirement System Working for the City after Retirement

Audit Report In Brief

The objective of this audit was to identify New York City pensioners who appear to be violators of New York State Retirement and Social Security Law (RSSL) §211 and §212, or New York City Charter §1117 during calendar year 2009. These individuals—known as ‘double-dippers’ or ‘disability violators’—have been re-employed by a City agency and may be illegally collecting a pension from the New York City Employees’ Retirement System (NYCERS)

Audit Findings and Conclusions

The audit found no pensioners who were in apparent violation of RSSL §211 – §212 because none of the pensioners under age 65 received City wages exceeding the limitations without having a waiver on file, and no pensioners were in violation of §1117 of the New York City Charter, which prohibits a New York City Employees’ Retirement System disability retiree from earning more than $1,800 a year (including pension payments) in New York public service unless the retiree’s disability pension is suspended during the time of such employment.

Audit Recommendations

Because the audit found no pensioners who violate applicable sections of State and City laws, this report makes no recommendations to NYCERS officials.

NYCERS Response

NYCERS officials responded that they are committed to constant and consistent monitoring to avoid pension overpayments.