New York Attorney General Andrew Cuomo filed a state lawsuit accusing Dell and Dell Financial Services LP of engaging in fraud, false advertising and deceptive business practices. The lawsuit accuses Dell of luring customers with “bait and switch” advertising with regard to zero percent financing on computer purchases and failing to provide customers with adequate customer service. In May 2008, New York State Supreme Court Judge Joseph Teresi ruled that Dell and Dell Financial Services LP engaged in fraud, false advertising, deceptive business practices, and abusive debt collection practices. In September 2009, Dell and Dell Financial Services agreed to pay $4 million in restitution, penalties and costs. Dell also agreed to make sweeping changes to its advertising, sales and financing practices.