Ordered that the judgment is modified, on the law, by deleting the provision thereof which directed the defendant to pay $320 in restitution; as so modified, the judgment is affirmed.

The defendant's appellate counsel has filed an Anders brief (see, Anders v California, 386 U.S. 738). We have reviewed the record and find the presence of one nonfrivolous issue for which the People can have no possible response. The sentencing court ordered the defendant to make restitution to the Port Chester Police Department for unrecovered "buy money" expended by it during 1986 drug sales which resulted in the defendant's arrest, and his subsequent conviction in 1988. However, the imposition of restitution was clearly improper since it is well settled that the Police Department, in this instance, was not considered a "victim" of a crime, pursuant to Penal Law § 60.27, to whom restitution may be made (People v Rowe, 152 A.D.2d 907, affd 75 N.Y.2d 948; People v Woods, 177 A.D.2d 731). We note that Penal Law § 60.27 was amended effective November 1, 1991, to authorize restitution to law enforcement agencies for unrecovered funds used in the purchase of drugs as part of investigations leading to convictions (see, Penal Law § 60.27).

Accordingly, rather than waste precious resources in, inter alia, assigning new counsel to assert this issue (cf., People v Gonzalez, 47 N.Y.2d 606), we have modified the judgment to the extent indicated. Counsel's application for leave to withdraw as counsel is granted (see, Anders v California, 386 U.S. 738, supra; People v Paige, 54 A.D.2d 631). Mangano, P.J., Balletta, Eiber, Pizzuto and Santucci, JJ., concur.