Defendant OSC, the Office of the State Comptroller, is an arm of the state. See John v. Comptroller Office of New York, No. 18-CV-5826, 2019 WL 1243810, at *2 (E.D.N.Y. Mar. 18, 2019). First, Plaintiff has alleged no facts that indicate that OSC has waived its immunity or consented to be sued by Plaintiff.