In determining whether to exercise its discretion to allow the filing of a late claim, a court will consider factors such as whether the delay in filing is excusable; whether the State had notice of the essential facts constituting the claim; whether the State had an opportunity to investigate the circumstances underlying the claim; whether the claim appears to be meritorious; whether the failure to file or serve a timely claim or a notice of intention resulted in substantial prejudice to the State; and whether the claimant has any other available remedy. No one factor is controlling, and neither is the presence or absence of any one factor determinative.
Cox v. New York State Thruway Auth., NY Slip Op 04455 (2d Dep't August 12, 2020)