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Audit Report on the New York City Board of Education Retirement System's Controls over the Identification of Deceased Individuals Collecting Pension Payments

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The New York City Board of Education Retirement System uses a monthly death match report comparing Federal Social Security Administration and New York City Pension Payroll Management System records to determine which individuals have been collecting pension payments despite being reported deceased. This audit determines whether the Board of Education Retirement System has controls over identifying the deceased individual who is still receiving pension payments after death.

Agency
Subject
Report type
  • Audit Report
Date published
  • 2011-09-07

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