MINEOLA, N.Y. – Nassau County District Attorney Anne T. Donnelly announced that a Nassau County corrections officer has been charged with grand larceny after allegedly stealing over $100,000 in New York State Empire Plan (NYSHIP) health insurance reimbursement benefits meant for his estranged wife’s back surgery in 2022.
The case was referred to the District Attorney’s Office by the Nassau County Inspector General’s Office.
Christopher Kowalewski, 49, of Merrick, was arraigned before Judge Petrara Perrin on one count of Grand Larceny in the Second Degree (a Class C felony). Kowalewski pleaded not guilty and was released on his own recognizance. He is due back in court on March 3, 2025. If convicted, he faces up to 15 years in prison.
District Attorney Donnelly said, “Public servants are entrusted with doing the right thing, and when they take advantage of the system for personal gain, it hurts everyone. This correction officer allegedly stole more than $100,000 in health insurance payments meant to pay his estranged wife’s medical bills. My office is committed to holding public servants accountable when they violate community trust and ignore their oaths.”
Nassau County Inspector General Jodi Franzese added, “The mission of the Office of the Inspector General is to detect and deter fraud, waste, and abuse in Nassau County government. As this case illustrates, our office takes seriously allegations of fraudulent conduct by County employees.”
The charges stem from the NYSHIP practice of issuing checks for out-of-network providers made payable to the policyholder. Kowalewski, as the policyholder, allegedly received 11 checks from United Healthcare, the administrator of the Empire Plan, totaling $110,096 for services rendered to his estranged wife between December 2021 and December 2023. The checks, ranging from $92,488 to $147, should have been forwarded to the service providers but were instead deposited into a joint bank account held by Kowalewski and another individual, with two checks allegedly cashed.
Financial records indicate Kowalewski withdrew $75,600 in cash between August and November 2022, spending the stolen funds on personal expenses.
Kowalewski surrendered to NCDA Detective Investigators on February 10, 2025.
The case is being prosecuted by Crimes Against Revenue Unit Chief Christine Burke, with oversight from Major Financial Frauds Bureau Chief Maureen McCormack and Executive Assistant District Attorney for Investigations Rick Whelan. The defendant is represented by Marc Gann, Esq.
The charges are merely accusations, and the defendant is presumed innocent unless proven guilty.
