New York Penal Code § 60.27

Restitution and reparation
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§ 60.27 Restitution and reparation.\n  1. In addition to any of the dispositions authorized by this article,\nthe court shall consider restitution or reparation to the victim of the\ncrime and may require restitution or reparation as part of the sentence\nimposed upon a person convicted of an offense, and after providing the\ndistrict attorney with an opportunity to be heard in accordance with the\nprovisions of this subdivision, require the defendant to make\nrestitution of the fruits of his or her offense or reparation for the\nactual out-of-pocket loss caused thereby and, in the case of a violation\nof section 190.78, 190.79, 190.80, 190.82 or 190.83 of this chapter, any\ncosts or losses incurred due to any adverse action taken against the\nvictim. The district attorney shall where appropriate, advise the court\nat or before the time of sentencing that the victim seeks restitution or\nreparation, the extent of injury or economic loss or damage of the\nvictim, and the amount of restitution or reparation sought by the victim\nin accordance with his or her responsibilities under subdivision two of\nsection 390.50 of the criminal procedure law and article twenty-three of\nthe executive law. The court shall hear and consider the information\npresented by the district attorney in this regard. In that event, or\nwhen the victim impact statement reports that the victim seeks\nrestitution or reparation, the court shall require, unless the interests\nof justice dictate otherwise, in addition to any of the dispositions\nauthorized by this article that the defendant make restitution of the\nfruits of the offense and reparation for the actual out-of-pocket loss\nand, in the case of a violation of section 190.78, 190.79, 190.80,\n190.82 or 190.83 of this chapter, any costs or losses incurred due to\nany adverse action, caused thereby to the victim. In the event that\nrestitution or reparation are not ordered, the court shall clearly state\nits reasons on the record. Adverse action as used in this subdivision\nshall mean and include actual loss incurred by the victim, including an\namount equal to the value of the time reasonably spent by the victim\nattempting to remediate the harm incurred by the victim from the\noffense, and the consequential financial losses from such action.\n  2. Whenever the court requires restitution or reparation to be made,\nthe court must make a finding as to the dollar amount of the fruits of\nthe offense and the actual out-of-pocket loss to the victim caused by\nthe offense. In making this finding, the court must consider any victim\nimpact statement provided to the court. If the record does not contain\nsufficient evidence to support such finding or upon request by the\ndefendant, the court must conduct a hearing upon the issue in accordance\nwith the procedure set forth in section 400.30 of the criminal procedure\nlaw.\n  3. The provisions of sections 420.10, 420.20 and 420.30 of the\ncriminal procedure law shall apply in the collection and remission of\nrestitution and reparation.\n  4. For purposes of the imposition, determination and collection of\nrestitution or reparation, the following definitions shall apply:\n  (a) the term "offense" shall include the offense for which a defendant\nwas convicted, as well as any other offense that is part of the same\ncriminal transaction or that is contained in any other accusatory\ninstrument disposed of by any plea of guilty by the defendant to an\noffense.\n  (b) the term "victim" shall include the victim of the offense, the\nrepresentative of a crime victim as defined in subdivision six of\nsection six hundred twenty-one of the executive law, an individual whose\nidentity was assumed or whose personal identifying information was used\nin violation of section 190.78, 190.79 or 190.80 of this chapter, or any\nperson who has suffered a financial loss as a direct result of the acts\nof a defendant in violation of section 190.78, 190.79, 190.80, 190.82 or\n190.83 of 

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