Nassau County corrections officer facing grand larceny charges

Public servants are entrusted with doing the right thing, and when they take advantage of the system for personal gain, it hurts everyone."

Anne Donnelly, District attorney, Nassau County

The Nassau County District Attorney's office announced on Feb. 10 that a Nassau County corrections officer has been charged with grand larceny for allegedly stealing more than $100,000 in New York State Empire Plan health insurance reimbursement benefits intended for his estranged wife's medical bills.

The case was referred to the Nassau County District Attorney's Office by the Office of the Nassau County Inspector General.

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. He pleaded not guilty and was released on his own recognizance. He is scheduled to appear in court on March 3, 2025.

If convicted, he 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," District Attorney Anne Donnelly said. "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 emphasized her office's commitment to detecting and deterring fraud, waste, and abuse within county government.

"As this case illustrates, our office takes seriously allegations of fraudulent conduct by county employees," she said.

According to prosecutors, under NYSHIP's standard procedure, reimbursement checks for out-of-network medical providers were issued to Kowalewski, the policyholder, following his estranged wife's back surgery on March 2, 2022. The checks should have been forwarded to the medical providers.

Between December 2021 and December 2023, Kowalewski allegedly received 11 checks from United Healthcare, NYSHIP's administrator, totaling $110,096. The checks ranged from $147 to $92,488.

Investigators determined that nine of the 11 checks were deposited into a joint bank account held by Kowalewski and another individual, while the remaining two checks were cashed. Financial records allegedly show that Kowalewski spent the stolen funds on personal expenses.

Between Aug. 15, 2022, when the $92,488 check was deposited into Kowalewski's bank account, and November 15, 2022, he allegedly withdrew $75,600 in cash.

Kowalewski surrendered to Nassau County District Attorney Detective Investigators on Feb. 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 Executive Assistant District Attorney for the Investigations Division Rick Whelan. Kowalewski is represented by attorney Marc Gann.