Nassau Corrections Officer Charged with Stealing Over $100K in Health Insurance Reimbursements
Nassau County District Attorney Anne T. Donnelly announced that a Nassau County corrections officer was charged with grand larceny for allegedly stealing more than $100,000 in New York State Empire Plan (NYSHIP) health insurance reimbursement benefits issued to him following his estranged wife’s back surgery in 2022.
The case was referred to NCDA by the Office of the Nassau County Inspector General.
Christopher Kowalewski, 49, of Merrick, was arraigned today before Judge Petrara Perrin on one count of Grand Larceny in the Second Degree (a C felony). The defendant pleaded not guilty and was released on his own recognizance. He is due back in court on March 3, 2025. If convicted, the defendant faces up to 15 years in prison.
“Public servants are entrusted with doing the right thing, and when they take advantage of the system for personal gain, it hurts everyone,” said DA Donnelly. “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.”
“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,” said Nassau County Inspector General Jodi Franzese.
DA Donnelly said that, pursuant to the regular practice of NYSHIP, checks for out-of-network providers were made payable to the defendant, who was the policy holder, and mailed to him after his estranged wife underwent back surgery on March 2, 2022. The checks should have then been forwarded to the service providers.
The defendant allegedly received eleven checks from United Healthcare, the administrator of the Empire Plan, between December 2021 and December 2023 for services rendered to his wife totaling $110,096.
The checks ranged from $92,488 to $147.
Records obtained during the investigation revealed that nine of the 11 checks were deposited into a joint bank account held in the name of the defendant and another individual and the remaining two checks were cashed.
According to financial records, the defendant allegedly spent the stolen funds on personal expenses.
Between August 15, 2022, when the $92,488 check was deposited into the defendant’s bank account, and November 15, 2022, the defendant allegedly withdrew $75,600 in cash.
Kowalewski surrendered to NCDA Detective Investigators on February 10, 2025.
The case is being prosecuted by Crimes Against Revenue Unit Chief Christine Burke under the supervision of Major Financial Frauds Bureau Chief Maureen McCormack and under the overall supervision of Executive Assistant District Attorney for the Investigations Division Rick Whelan. The defendant is represented by Marc Gann, Esq.
The charges are merely accusations, and the defendant is presumed innocent until and unless found guilty.