State Comptroller Thomas DiNapoli has removed two Long

Island attorneys from the state retirement system and rescinded some pension

credits of an accountant from Long Island after finding the three had been

improperly reported as public employees, spokesman Dennis Tompkins said

yesterday.

The action affects Franklin Square school attorney William Cullen and, for

the first time, two people reported as employees of a special district -

attorney Nat Swergold and accountant Salvatore Evola of Sanitation District No.

1 in Lawrence.

The action follows a series of Newsday stories detailing how private

attorneys - already paid thousands of dollars in legal fees - were able to get

into the state retirement system by being improperly reported as public

employees. Newsday also has reported on the generous salaries and benefits paid

to employees of special districts in Nassau County.

Since the stories, the state attorney general, Federal Bureau of

Investigation, Internal Revenue Service and Nassau district attorney all have

launched criminal and civil investigations.

"We are moving forward, case by case," DiNapoli said in a statement.

The comptroller also took action yesterday against three upstate attorneys,

revoking the retirement system membership of two and taking away some pension

credits from a third. None of those affected by the action have begun

collecting pensions.

The state comptroller's office would not estimate the amount of pensions

the six individuals would have received, but they are believed to be tens of

thousands of dollars annually.

Swergold and Cullen each plan to fight DiNapoli's decision.

Swergold, 72, who was criticized in a 2005 Nassau comptroller's audit for

being paid as both a public employee and a consultant, had accrued nearly 36

years in the retirement system.

"Is a convicted felon entitled to greater protection than Nat Swergold?" he

said of himself, referring to a Newsday story Tuesday about former Roslyn

Superintendent Frank Tassone, who is collecting an annual $173,495 state

pension while in prison for embezzling $2.2 million from the district. "This is

craziness."

Cullen's attorney, Kevin Keating of Garden City, said his client, too,

would fight the action.

"Bill Cullen is fully entitled to the service credits, and we will be

fighting this," Keating said.

Cullen, 56, will lose approximately 18 years of pension credits. He

recently sent a letter to the comptroller asking to withdraw from the pension

system, but Keating said he wrote it only to avoid the appearance of

impropriety and as a reaction to "adverse publicity."

Evola, 42, has accrued nearly 20 years of credits but will lose 9.7 years,

Tompkins said. His employment status was also criticized in the county

comptroller's audit.

Records show Evola has been employed by the Village of Cedarhurst,

Sanitation District No. 1, Island Park School District and Inwood Fire District

at the same time. He also worked as a partner in a private accounting firm.

Evola said he has left the Island Park School District and no longer maintains

his private practice.

Upstate, the comptroller revoked the pension membership of attorneys Maria

Massaro, 39, of Niagara Falls, and M. Cornelia Cahill, 51, of Schenectady. The

office also rescinded some pension credits of attorney Maureen Harris, 38, of

Slingerlands.

Harris, a former partner of the influential Albany law firm of Girvin and

Ferlazzo, couldn't be reached for comment. Although she is losing one year of

credit she got through the Hamilton-Fulton-Montgomery BOCES, she will keep

credits she has earned as a commissioner of the New York State Public Service

Commission, Tompkins said.

Cahill and Massaro couldn't be reached for comment.

Newsday previously reported that Harris and Cahill are under investigation

by state Attorney General Andrew Cuomo, who has criminal jurisdiction, for

possibly improperly obtaining pension credits from an upstate BOCES district.

In addition, the paper has reported that Cullen has been offered a settlement

of his case by Cuomo's office.

Staff writer Robert Kessler contributed to this story.

THREE LOSE BENEFITS

WILLIAM CULLEN, 56, Lloyd Harbor private attorney

He was reported as full-time by Franklin Square schools (until February

2008); part- time by Brentwood library (until February 2008); part-time for

Half Hollow Hills library (until 2002).

Action: Revoked retirement system membership; lost 18.2 years of pension

credits.

NAT SWERGOLD, 72, Woodbury

private attorney

He was reported as full-time by Sanitation District No. 1 in Lawrence since

July 1972.

Action: Revoked retirement system membership; lost 35.7 years of pension

credits.

SALVATORE EVOLA, 42, Woodmere.

accountant/treasurer

He was reported as full-time by Village of Cedarhurst, since 2003;

part-time by Inwood Fire District, since 1999; part-time by Island Park school

district from 2001 to 2006 and part-time by Sanitation District No. 1 since

1995.

Action: Lost 9.7 years of pension credits (reported by the sanitation

district.)

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