The plaintiff must show (1) legal ownership or an immediate right of possession to tangible personal property or specific money, and (2) that the defendant exercised an unauthorized dominion over the thing in question to the exclusion of the plaintiff's right. There is conversion when funds designated for a particular purpose are used for an unauthorized purpose.
Alpha/Omega Concrete Corp. v. Ovation Risk Planners, Inc., NY Slip Op 05113 (2d Dep't September 29, 2021)
