Judgment unanimously modified on the law and as modified affirmed and matter remitted to Livingston County Court for further proceedings in accordance with the following Memorandum: The judgment directing defendant to pay restitution in the sum of $80,758.01 is illegal. Penal Law § 60.27 (1) authorizes the court to direct a defendant to "make restitution of the fruits of [the] offense or reparation for the actual out-of-pocket loss caused thereby." An "offense" includes...
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