§ 60.27 Restitution and reparation.
  1.  In  addition  to  any  of  the  dispositions  authorized by this
article, the court shall consider restitution  or  reparation  to  the
victim  of the crime and may require restitution or reparation as part
of the sentence imposed upon a person convicted  of  an  offense,  and
after  providing the district attorney with an opportunity to be heard
in accordance with the provisions of  this  subdivision,  require  the
defendant  to  make restitution of the fruits of his or her offense or
reparation for the  actual  out-of-pocket  loss  caused  thereby.  The
district  attorney  shall  where  appropriate,  advise the court at or
before the time of sentencing that the  victim  seeks  restitution  or
reparation,  the  extent  of  injury or economic loss or damage of the
victim, and the amount of restitution  or  reparation  sought  by  the
victim   in   accordance   with  his  or  her  responsibilities  under
subdivision two of section 390.50 of the criminal  procedure  law  and
article  twenty-three  of  the executive law. The court shall hear and
consider the information presented by the district  attorney  in  this
regard.  In  that  event,  or when the victim impact statement reports
that the victim seeks  restitution  or  reparation,  the  court  shall
require,  unless  the  interests  of  justice  dictate  otherwise,  in
addition to any of the dispositions authorized by  this  article  that
the  defendant  make  restitution  of  the  fruits  of the offense and
reparation for the actual out-of-pocket loss  caused  thereby  to  the
victim.  In  the event that restitution or reparation are not ordered,
the court shall clearly state its reasons on the record.
  2. Whenever the court requires restitution or reparation to be made,
the court must make a finding as to the dollar amount of the fruits of
the offense and the actual out-of-pocket loss to the victim caused  by
the  offense.    In  making  this finding, the court must consider any
victim impact statement provided to the court. If the record does  not
contain sufficient evidence to support such finding or upon request by
the  defendant,  the  court  must  conduct a hearing upon the issue in
accordance with the procedure set  forth  in  section  400.30  of  the
criminal procedure law.
  3.  The  provisions  of  sections  420.10,  420.20 and 420.30 of the
criminal procedure law shall apply in the collection and remission  of
restitution and reparation.
  4.  For  purposes of the imposition, determination and collection of
restitution or reparation, the following definitions shall apply:
  (a) the term  "offense"  shall  include  the  offense  for  which  a
defendant  was convicted, as well as any other offense that is part of
the same criminal transaction  or  that  is  contained  in  any  other
accusatory  instrument  disposed  of  by  any  plea  of  guilty by the
defendant to an offense.
  (b) the term "victim" shall include the victim of the  offense,  the
representative  of  a  crime  victim  as defined in subdivision six of
section six hundred twenty-one of the executive law, a good  samaritan
as  defined in section six hundred twenty-one of the executive law and
the crime  victims'  board  or  other  governmental  agency  that  has
received  an  application  for or has provided financial assistance or
compensation to the victim.
  5. (a) Except upon consent  of  the  defendant  or  as  provided  in
paragraph  (b)  of this subdivision, or as a condition of probation or
conditional discharge as provided in paragraph (g) of subdivision  two
of  section  65.10  of  this  chapter,  the  amount  of restitution or
reparation required by the court shall  not  exceed  fifteen  thousand
dollars  in  the  case  of  a conviction for a felony, or ten thousand
dollars in the case of a conviction  for  any  offense  other  than  a
felony.
  (b) The court in its discretion may impose restitution or reparation
in   excess  of  the  amounts  specified  in  paragraph  (a)  of  this
subdivision, provided however  that  the  amount  in  excess  must  be
limited  to  the  return of the victim's property, including money, or
the equivalent value thereof; and reimbursement for  medical  expenses
actually incurred by the victim prior to sentencing as a result of the
offense committed by the defendant.
  6.  Any  payment  made as restitution or reparation pursuant to this
section shall not limit, preclude or impair any liability for  damages
in  any  civil  action  or  proceeding for an amount in excess of such
payment.
  7. In the event that the court requires restitution or reparation to
be made to a person and that person dies prior to  the  completion  of
said  restitution  or reparation, the remaining payments shall be made
to the estate of the deceased.
  8. The court shall in all cases where restitution or  reparation  is
imposed  direct  as  part  of the disposition that the defendant pay a
designated surcharge of  five  percent  of  the  entire  amount  of  a
restitution  or  reparation  payment  to  the official or organization
designated pursuant to subdivision eight  of  section  420.10  of  the
criminal procedure law. The designated surcharge shall not exceed five
percent  of  the  amount  actually  collected.  Upon  the filing of an
affidavit of the  official  or  organization  designated  pursuant  to
subdivision  eight  of  section  420.10  of the criminal procedure law
demonstrating  that  the   actual   cost   of   the   collection   and
administration  of  restitution  or  reparation  in  a particular case
exceeds five percent of the entire amount of the payment or the amount
actually collected, as the case may be, the court  shall  direct  that
the  defendant  pay  an  additional  surcharge  of  not more than five
percent of the entire amount of a restitution or reparation payment to
such official or organization, or the actual  cost  of  collection  or
administration,  whichever  is  less  unless,  upon application of the
defendant, the court determines that  imposition  of  such  additional
surcharge  would  cause  undue hardship to the defendant, or any other
person who  is  financially  supported  by  the  defendant,  or  would
otherwise   not  be  in  the  interest  of  justice.  Such  additional
surcharge, when added to the initial five percent surcharge, shall not
exceed ten percent of the amount actually collected.
  9. If the offense of which a person is convicted is a class A, class
B, class C, or class D felony  involving  the  sale  of  a  controlled
substance,  as  defined in article two hundred twenty of this chapter,
and no other victim who is a person  is  seeking  restitution  in  the
case,  the  term  "victim" as used in this section, in addition to its
ordinary meaning, shall mean any law enforcement agency of  the  state
of  New York or of any subdivision thereof which has expended funds in
the purchase of any controlled substance from such person or his agent
as  part  of  the  investigation  leading  to  such  conviction.   Any
restitution  which  may  be  required  to be made to a law enforcement
agency pursuant to this section shall be  limited  to  the  amount  of
funds  expended in the actual purchase of such controlled substance by
such law enforcement agency, less the amount of any funds  which  have
been or will be recovered from any other source, and shall not include
a  designated surcharge pursuant to subdivision eight of this section.
Any law  enforcement  agency  seeking  restitution  pursuant  to  this
section  shall  file  with  the  court  and  the  district attorney an
affidavit stating that funds expended in  the  actual  purchase  of  a
controlled  substance  for  which restitution is being sought have not
been and will not be recovered from any other source or in  any  other
civil  or  criminal  proceeding.  Any law enforcement agency receiving
restitution pursuant to this section shall promptly  transmit  to  the
commissioner  of  the  division  of criminal justice services a report
stating the dollar amount of the restitution received.
  10. If the offense of which a person  is  convicted  is  defined  in
section  150.10, 150.15 or 150.20 of this chapter, and no other victim
who is a person is seeking restitution in the case, the term  "victim"
as  used  in  this section, in addition to its ordinary meaning, shall
mean any municipality which has expended funds or  will  expend  funds
for the purpose of restoration, rehabilitation or clean-up of the site
of  the  arson.  Any restitution which may be required to be made to a
municipality pursuant to this section shall be limited to  the  amount
of  funds  reasonably  expended  or  to be expended for the purpose of
restoration, rehabilitation or clean-up of the site of the arson, less
the amount of any funds which have been or will be recovered from  any
other source, and shall not include a designated surcharge pursuant to
subdivision   eight   of   this   section.  Any  municipality  seeking
restitution pursuant to  this  section  shall  file  with  the  court,
district  attorney  and  defense counsel an affidavit stating that the
funds reasonably expended or to be expended for which  restitution  is
being  sought  have  not been and will not be recovered from any other
source or in any other civil or criminal proceeding.

(For verification consult Official Text at Senate Gopher site.)