20 U.S.C. § 1407(a)(2) requires that each state identify in writing to the Secretary of the United States Education Department (USED) and to local educational agencies (LEAs) located in the state any rule, regulation or policy as a State-imposed requirement that is not required by the Individuals with Disabilities Education Act (IDEA) and federal regulations. The New York State Education Department (NYSED) has taken steps to conduct a comprehensive review of its laws and regulations that apply to the education of students with disabilities. The attached summary provides a list of New York State (NYS) laws and regulations that differ from federal requirements in effect on the date of the analysis. This analysis was posted for general public review and comment on the NYSED website for 60 days beginning on December 28, 2007. Comments were accepted for at least 30 days until February 15, 2008.