Ordered that the judgment under indictment No. 354/87, is modified, on the law, by vacating so much of the sentence as directed the defendant to make restitution in the sum of $520 to the Rockland County Narcotics Task Force; as so modified, the judgment under indictment No. 354/87 is affirmed; and it is further,
Ordered that the judgment under indictment No. 20/88 is affirmed.
Viewing the evidence in the light most favorable to the prosecution (see, People v. Contes, 60 N.Y.2d 620), we find that it was legally sufficient to establish the defendant's guilt under indictment No. 354/87 beyond a reasonable doubt. Moreover, upon the exercise of our factual review power, we are satisfied that the verdict was not against the weight of the evidence (CPL 470.15).
The sentencing court, however, improperly ordered the defendant to make restitution to the Rockland County Narcotics Task Force for unrecovered drug "buy" money expended by it in effecting the defendant's arrest. Whenever an expenditure of public moneys is made by a law enforcement agency in the pursuit of solving crimes, the governmental agency is not considered a "victim" within the meaning of Penal Law § 60.27 (1) (see, People v. Rowe, 152 A.D.2d 907, affd 75 N.Y.2d 948). Rubin, J.P., Balletta, Rosenblatt and Miller, JJ., concur.