Ordered that the sentence is modified, on the law, by vacating the provision of the sentence concerning restitution; as so modified, the sentence is affirmed.
Upon his plea of guilty to one count of attempted criminal sale of a controlled substance in the first degree, the defendant was sentenced to a term of imprisonment and was ordered to make restitution (see, Penal Law § 60.27) in the amount of $1,650, that sum representing police "buy" money handed over to the defendant during two of the sales to undercover officers upon which this prosecution was premised. It is now established, however, that a police department which parted with money is not a "victim" within the meaning of Penal Law § 60.27 (see, People v Rowe, 152 A.D.2d 907, affd 75 N.Y.2d 948; see also, People v Purcell, 161 A.D.2d 812). Since the directive that the defendant pay $1,650, which the sentencing court ordered the District Attorney to collect by entry of a judgment (see, CPL 420.10) is unauthorized by statute (see, People v Purcell, supra; People v Rowe, supra), it must be vacated, notwithstanding the defendant's failure to protest the directive at the time it was issued (see, People v Fuller, 57 N.Y.2d 152, 156; see also, People v Seaberg, 74 N.Y.2d 1, 10).
We decline to disturb the remainder of the sentence inasmuch as it was imposed pursuant to a negotiated plea and was not excessive (see, People v Kazepis, 101 A.D.2d 816; see also, People v Suitte, 90 A.D.2d 80). Bracken, J.P., Kooper, Harwood and Rosenblatt, JJ., concur.