
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.
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.
Christopher Kowalewski received checks made out to him for out-of-network providers, pursuant to the New York State Health Insurance Program. The checks were sent to Kowalewski, who was the policyholder, after his estranged wife underwent back surgery on March 2, 2022. The checks should have then been forwarded to the service providers.
Kowalewski 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 $147 to $92,488.
Records obtained during the investigation revealed that nine of the eleven checks were deposited into a joint bank account held in Kowalweski’s name and another individual, and the remaining two checks were cashed. According to financial records, Kowalewski 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, Kowalewski allegedly withdrew $75,600 in cash.
Kowalewski, 49, of Merrick, surrendered to Detective Investigators from the Nassau County DA’s Office on February 10, 2025. He was arraigned later that day before Judge Petrara Perrin on one count of second-degree grand larceny (a Class C felony). He 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 Nassau County District Attorney Anne 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 case was referred to the Nassau DA’s Office by the Office of the Nassau County Inspector General.
“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.