In Newcomb v. Middle Country Cent. School District, 28 NY3d 455 (2016), the Court of Appeals reversed the Supreme Court, which held that the burden was on petitioner to demonstrate that the municipality was not prejudiced, and further held that mere delay was enough to infer prejudice to a municipality. The Court of Appeals held "[w]e conclude that it is an abuse of discretion as a matter of law when a court determines, in the absence of any record evidence to support such determination, that a respondent will be substantially prejudiced in its defense by a late notice of claim." In that matter, the Court of Appeals found that, even though the municipal entity, a school district, did not have actual knowledge of the essential facts of the claim within the statutory period or a reasonable time thereafter, it could not infer prejudice absent specific facts. "Generic arguments and inferences will not establish 'substantial prejudice' in the absence of facts in the record to support such a finding." Id.