A Roslyn man is accused of taking $4.5 million from his mother's bank account.
Prosecutors say Samuel Bernstein used the cash on private jets, night clubs, Super Bowl tickets and a $100,000 bottle of champagne.
Bernstein also allegedly paid off his friend's credit cards.
Officials say the money had been set aside for a charity for wheelchair tennis players.
Bernstein is also accused of threatening to destroy his mom's home.