Commonwealth of Massachusetts | Public Employee Retirement Administration Commission
Five Middlesex Avenue, Suite 304, Somerville, MA 02145
Ph 617 666 4446 | Fax 617 628 4002 | TTY 617 591 8917 | www.mass.gov/perac
Domenic J. F. Russo, Chairman
Auditor Suzanne M. Bump | Paul V. Doane | James M. Machado | Donald R. Marquis | Robert B. McCarthy | Gregory R. Mennis

Joseph E. Connarton, Executive Director

June 14, 2011

Michael Ovitt, Chairperson
Berkshire County Retirement Board
29 Dunham Mall
Pittsfield, MA  01201

REFERENCE: Report of the Examination of the Berkshire County Retirement Board for the three-year period from January 1, 2007 through December 31, 2009

Dear Mr. Ovitt:

The Public Employee Retirement Administration Commission has completed a follow-up review of the finding contained in its audit report of the Berkshire County Retirement Board for the period referenced above. We conduct these visits as a regular part of the oversight process. They are designed to ensure the timely implementation of corrective action for the recommendation cited in that report. The results are as follows:

The Audit Report cited a finding that four units had employees contributing to Social Security.

Follow-up Result:  These four units no longer have employees contributing to Social Security. Eligible employees have been enrolled in either the Berkshire County or Massachusetts Teachers’ Retirement Systems.

The Commission wishes to acknowledge the effort demonstrated by the staff of the Berkshire County Retirement Board to correct the issue cited in the most recent examination of the system.

Thank you for your continued cooperation in this important matter.

Sincerely,

Joseph E. Connarton
Executive Director

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