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NEWS from the Office of the New York State Comptroller
Contact: Press Office 518-474-4015


DiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads

August 9, 2023

State Comptroller Thomas P. DiNapoli, Chemung County District Attorney Weeden Wetmore and the New York State Police announced the arrest of Tammy Miele, former Assistant Clerk for the Village of Horseheads, for allegedly stealing nearly $4,000 from the Village. The arrest was the result of a joint investigation between Comptroller DiNapoli’s Office, the Chemung County District Attorney’s Office, and the New York State Police.

“Ms. Miele allegedly used her position to defraud the Village of Horseheads for her personal gain and altered Village records to cover her theft. My office’s investigation and our partnership with District Attorney Wetmore and the State Police have ensured that she will now be held accountable for her actions,” DiNapoli said. “I extend my thanks to District Attorney Wetmore and the State Police for helping my office combat public corruption through their continued partnership.”

New York State Police Acting Superintendent Steven A. Nigrelli said, “This arrest should serve as a reminder that those who choose to abuse their positions will be brought to justice. The arrest of this individual sends a strong message that we will not tolerate dishonest actions by those who use their position at the expense of the public. I thank the Comptroller’s Office and the Chemung County District Attorney’s Office for their commitment to investigating those who prey on the unsuspecting public for their own gain.”

Miele, 49, was charged with grand larceny and corrupting the government, both felonies.

She served as an assistant clerk for the Village from 2017 to 2022. During that time, she accepted cash payments for the Village, including accepting payments from multiple residents who wished to pay their water bills.

The joint investigation and forensic analysis revealed that Miele accepted residents’ cash payments but never deposited the cash into the Village’s bank account. Instead, she allegedly altered the Village’s accounting system to delete any balances owed by the taxpayer and pocketed the money. She is charged with stealing $3,548 from September of 2017 through September of 2022 through this scheme.

Additionally, the forensic analysis also determined that Miele paid her personal New York State Electric & Gas (NYSEG) bill with Village funds resulting in the Village paying over $450 of her bill.

Miele’s employment with the Village was terminated in September 2022.

Miele was arraigned before Judge Christopher Pelchar in the Village of Elmira Heights Court and is scheduled to appear again on September 6, 2023.

Since taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236.