NYDFSFinemedium

PayPal, Inc.

New York, NY

On January 23, 2025, the New York Department of Financial Services imposed a $2 million fine on PayPal for cybersecurity violations under 23 NYCRR Part 500. A December 2022 incident involving a new tax feature exposed sensitive consumer data such as SSNs in Form 1099-Ks. NYDFS found that PayPal misclassified code changes to skip required testing, failed to adequately train personnel, and did not mandate multi-factor authentication. The action underscores NYDFS expectations for rigorous risk assessments, asset management, and mandatory MFA for licensed entities including money transmitters and BitLicense holders. While PayPal is not a traditional BaaS bank, its money transmitter license under NYDFS makes this relevant to the broader fintech compliance landscape.

Verified from source: NYDFS Superintendent Adrienne A. Harris secured a $2 million cybersecurity settlement with PayPal for violations of DFS's Cybersecurity Regulation, after an investigation found PayPal's cybersecurity failures led to exposure of customers' Social Security numbers via IRS Form 1099-Ks due to inadequately trained personnel, failure to follow proper procedures, and lack of multifactor authentication requirements.

Implications
  1. Licensed fintech entities operating under NYDFS must ensure mandatory MFA and rigorous change-management testing procedures
  2. Cybersecurity enforcement against non-bank financial services firms signals heightened scrutiny of all licensed entities in the BaaS ecosystem
  3. BaaS partners relying on fintechs for consumer-facing features should verify partner compliance with state cybersecurity regulations
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