OPINION AND ORDER
WILLIAM C. CONNER, Senior District Judge.
Plaintiff, the Board of Education of the Poughkeepsie City School District (the "District"), brings this action pursuant to the Individuals with Disabilities Education Act ("IDEA"), 20 U.S.C. §§ 1401 et seq., against defendants D.O. and M.O. (the "Parents") on behalf of S.O., their minor child, to challenge a decision of a State Review Officer ("SRO") at the New York State...
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