Okay, my understanding of the way an ACD works in New York, (which is only based on several articles written by attorneys, as I have not spoken to one yet) rather than plead guilty to the charge you instead have the charged dropped and are put on a six month to one year probation. If you breach that probation you will be charged with both crimes, if you do not the charge is dropped and your record is sealed. In this route I will not have to prove my innocence. My second best option if the ACD is unavailable would be some sort of diversion program in which the charge would be reduced and I would have to plead guilty. I do not have any intention for trying to prove my innocence as that would be near impossible considering the fact that I clearly stole from the store and like you said, have plenty of evidence against me.
As for the value of the merchandise all I can really give is that estimate. I stole four articles of clothing, two of which were identical products. I made an attempt to determine the prices online however two of the items were not on their website, The other two (which were the two identical products) fluctuated in price online, being listed for $42 to $47. The two items which were not listed on the website were in clearance, I do not know if they will consider the original price or the sale price for my arrest.
The statement I signed stated that I admit to shoplifting and am barred from their store. After I signed that they stapled two pages on top of it which they would not let me read.
I'm sorry for the lack of information.