Audit Report On Pensioners Of The New York City Employees’ Retirement System Working For The City After Retirement January 1, 2007-December 31, 2007

Executive Summary

The objective of this audit was to identify New York City pensioners who may be reemployed by a City agency and illegally collecting a pension from the New York City Employees’ Retirement System (NYCERS)—known as “double-dippers” or “disability violators”—and to quantify the amounts of any improper payments to individuals 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 2007.

Audit Findings and Conclusions

The audit did not find any individuals who received pension payments during 2007 that appear to violate applicable sections of State and City laws. Specifically, no individuals were in apparent violation of RSSL §211 or §212 because they were under age 65 and received City wages exceeding the limitations without having a waiver on file at NYCERS, or were in violation of §1117 of the New York City Charter because they were collecting disability pensions while earning more than $1,800 (including pension payments) during calendar year 2007.

Audit Recommendations

Since the audit did not find any individuals who received pension payments during 2007 that appear to violate applicable sections of State and City laws, the audit did not make any recommendations to NYCERS officials.