THE CITY OF NEW YORK OFFICE OF THE COMPTROLLER
BUREAU OF FINANCIAL AUDIT
AUDIT REPORT ON PEDAGOGICAL PENSIONERS OF THE NEW YORK CITY TEACHERS’ RETIREMENT SYSTEM WORKING FOR THE CITY AFTER RETIREMENT
JANUARY 1, 2007–DECEMBER 31, 2007
FL09-120A
June 30, 2009
AUDIT REPORT IN BRIEF
Download the Complete Audit Report (pdf 241 kb)
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 Teachers’ Retirement System (TRS)—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 found 13 individuals who received $166,084 in pension payments during 2007 that appear to violate applicable sections of State and City laws. These 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 TRS, 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) a year at a New York City agency.
Audit Recommendations
The audit made four recommendations, that TRS officials should:
- Investigate those individuals identified as receiving pensions while being reemployed in public service. TRS officials should also commence prompt recoupment action against those individuals found to be illegally collecting pensions.
- Forward to the Department of Investigation, if the circumstances warrant such action, the names of those individuals found to be illegally collecting pensions.
- Ascertain whether previous pension overpayments have been recouped and whether current pensions have been suspended for those individuals who have been cited in previous audits as “double-dippers” or “disability violators.”
- Send special reminders to service retirees under the age of 65 and to all disability retirees that clearly state their responsibilities regarding public service reemployment.
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