The City of New York Office of the Comptroller
Bureau of Financial Audit

AUDIT REPORT ON PENSIONERS OF THE NEW YORK CITY FIRE DEPARTMENT WORKING FOR THE CITY AFTER RETIREMENT

January 1, 2006–December 31, 2006

FL08-107A
June 30, 2008

AUDIT REPORT IN BRIEF

Download the Complete Audit Report (pdf 112kb)

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 Fire Department Pension Fund (FIRE)—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), §210 through §216, or New York City Charter §1117, during calendar year 2006.

Audit Findings and Conclusions

The audit did not find any individuals who received pension payments during 2006 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 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) during calendar year 2006.

Audit Recommendations

Since the audit did not find any individuals who received pension payments during 2006 that appear to violate applicable sections of State and City laws, the audit did not make any recommendations to FIRE officials.