Dell Hell: Computer Giant Faces Consumer Lawsuit

"I think it's a message to all companies. If you're offering a customer service, if you're a selling a customer service then you have to provide that customer service," Cuomo said.

In an e-mail statement to ABC News, Dell asserted that customers were its "top priority" and said the company would "vigorously defend" itself in court.

"We are confident that our practices will be found to be fair and appropriate," the statement continued. "While even one dissatisfied customer is too many, the allegations in the Attorney General's filing are based upon a small fraction of Dell's consumer transactions in New York."