Judgment unanimously modified on the law and as modified affirmed in accordance with the following Memorandum:
County Court erred in imposing a 10% surcharge on the restitution ordered for funds expended for the purchase of controlled substances from defendant ( see, Penal Law § 60.27; People v. Majestic, 270 A.D.2d 884). We therefore modify the judgment by vacating that surcharge. Contrary to defendant's contention, the sentence is neither unduly harsh nor severe.