New York City and New York State are a gift that keeps on giving after you move away.

Louis Rossmann (now in Texas) discovered in a background check that there is a lien on his Manhattan business from 2016 claimed by the NY state tax department for a small amount of money. Anyone looking at public records will see it.

That department states explicitly on their tax-payer portal that the closed business owes them no money. They won't acknowledge the lien or cancel it.