MEMORANDUM-DECISION AND ORDER
SCULLIN, Chief Judge.
I. INTRODUCTION
Plaintiff New Paltz Central School District commenced the instant litigation pursuant to the Individuals with Disabilities in Education Act, 20 U.S.C. § 1400 et. seq. ("IDEA"), seeking a declaration from the Court that the impartial hearing officer's ("IHO") and state review officer's ("SRO") findings were erroneous. Both the IHO and SRO determined that Plaintiff failed...
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