I. Introduction

            This proceeding arises under the Individuals with Disabilities Education Act (IDEA) (20 U.S.C. §§ 1400-1482) and Article 89 of the New York State Education Law.  Petitioner (the parent) appeals from the decision of an impartial hearing officer which denied her request to be reimbursed for her son's tuition costs at the Gow School (Gow) for the 2011-12 school year.  The appeal must be dismissed.

II. Overview—Administrative Procedures

            When a student in New York is eligible for special education services, the IDEA calls for the creation of an individualized education program (IEP), which is delegated to a local Committee on Special Education (CSE) that includes, but is not limited to, parents, teachers, a school psychologist, and a school district representative (Educ. Law. § 4402; see 20 U.S.C. § 1414[d][1][A]-[B]; 34 CFR 300.320, 300.321; 8 NYCRR 200.3, 200.4[d][2]).  If disputes occur between parents and school districts, incorporated among the procedural protections is the opportunity to engage in mediation, present State complaints, and initiate an impartial due process hearing (20 U.S.C. §§ 1221e-3, 1415[e]-[f]; 34 CFR 300.151-300.152, 300.506, 300.511; Educ. Law § 4404[1]; 8 NYCRR 200.5[h]-[l]).

            New York State has implemented a two-tiered system of administrative review to address disputed matters between parents and school districts regarding "any matter relating to the identification, evaluation or educational placement of a student with a disability, or a student suspected of having a disability, or the provision of a free appropriate public education to such student" (8 NYCRR 200.5[i][1]; see 20 U.S.C. § 1415[b][6]-[7]; 34 CFR 300.503[a][1]-[2], 300.507[a][1]).  First, after an opportunity to engage in a resolution process, the parties appear at an impartial hearing conducted at the local level before an IHO (Educ. Law. § 4404[1][a]; 8 NYCRR 200.5[j]).  An IHO typically conducts a trial-type hearing regarding the matters in dispute in which the parties have the right to be accompanied and advised by counsel and certain other individuals with special knowledge or training; present evidence and confront, cross-examine, and compel the attendance of witnesses; prohibit the introduction of any evidence at the hearing that has not been disclosed five business days before the hearing; and obtain a verbatim record of the proceeding (20 U.S.C. § 1415[f][2][A], [h][1]-[3]; 34 CFR 300.512[a][1]-[4]; 8 NYCRR 200.5[j][3][v], [vii], [xii]).  The IHO must render and transmit a final written decision in the matter to the parties not later than 45 days after the expiration period or adjusted period for the resolution process (34 CFR 300.510[b][2],[c], 300.515[a]; 8 NYCRR 200.5[j][5]).  A party may seek a specific extension of time of the 45-day timeline, which the IHO may grant in accordance with State and federal regulations (34 CFR 300.515[c]; 8 NYCRR 200.5[j][5]).  The decision of the IHO is binding upon both parties unless appealed (Educ. Law § 4404[1]).

            A party aggrieved by the decision of an IHO may subsequently appeal to a State Review Officer (SRO) (Educ. Law § 4404[2]; see 20 U.S.C. § 1415[g][1]; 34 CFR 300.514[b][1]; 8 NYCRR 200.5[k]).  The appealing party or parties must identify the findings, conclusions, and orders of the IHO with which they disagree and indicate the relief that they would like the SRO to grant (8 NYCRR 279.4).  The opposing party is entitled to respond to an appeal or cross appeal in an answer (8 NYCRR 279.5).  The SRO conducts an impartial review of the IHO's findings conclusions and decision and is required to examine the entire hearing record; ensure that the procedures at the hearing were consistent with the requirements of due process; seek additional evidence if necessary; and render an independent decision based upon the hearing record (34 CFR 300.514[b][2]; 8 NYCRR 279.12[a]).  The SRO must ensure that a final decision is reached in the review and that a copy of the decision is mailed to each of the parties not later than 30 days after the receipt of a request for a review, except that a party may seek a specific extension of time of the 30-day timeline, which the SRO may grant in accordance with State and federal regulations (34 CFR 300.514[c]; 8 NYCRR 200.5[k][2]).

III. Facts and Procedural History

            As discussed more fully below, the student's educational history need not be discussed in depth because the parent has not properly initiated the appeal.  Briefly, the student has received diagnoses of language-based learning disorders affecting his abilities to read and write (Tr. p. 446; Joint Exs. 36 at p. 7; 40 at p. 3).  The student has attended Gow since the 2008-09 (seventh grade) school year after attending the district's schools from kindergarten through sixth grade (Tr. pp. 357, 444-45, 516-17).[1]

            On August 31, 2011, a subcommittee of the CSE met to conduct an annual review and develop the student's IEP for the 2011-12 (tenth grade) school year (Joint Ex. 8 at p. 1).[2]  The CSE subcommittee recommended that the student attend a general education program with direct consultant teacher services in each of his core content area classes; daily resource room in a 5:1 ratio; supplementary aids and services, program modifications, and accommodations; and testing accommodations (id. at pp. 1, 6-8).  By letter dated September 6, 2011, the parent rejected the proposed IEP and informed the district of her intention to reenroll the student at Gow and seek tuition reimbursement (Joint Ex. 14 at p. 1).

A. Due Process Complaint Notice

            In a due process complaint notice dated November 1, 2011 and received by the district on November 21, 2011 (Joint Exs. 1 at p. 9; 3 at p. 1), the parent requested an impartial hearing (Joint Ex. 1).  The parent asserted that the district failed to offer the student a free appropriate public education (FAPE) for the 2011-12 school year and requested reimbursement for the student's Gow tuition (id. at pp. 1, 5-8).

B. Impartial Hearing Officer Decision

            An impartial hearing was convened on January 19, 2012 and concluded the next day (Tr. pp. 1, 310).  By decision dated March 6, 2012, the IHO determined that the district had offered the student an appropriate educational program for the 2011-12 school year and denied the parent's request for tuition reimbursement (IHO Decision at pp. 2, 12-13).

IV. Appeal for State-Level Review

            The parent appeals, asserting that the IHO erred by: (1) finding that the student made progress while he attended the district's schools; (2) comparing the student's grades while in the district to those he earned at Gow; (3) failing to give sufficient weight to the witnesses from Gow; (4) determining that the district's program could have enabled the student to make progress; (5) finding that the August 2011 IEP sufficiently addressed the student's needs; (6) failing to give sufficient weight to the parent's testimony that the district could not implement the student's IEP with respect to the recommended assistive technology; and (7) failing to find that the IEP was deficient because of procedural errors that precluded the parent from meaningfully participating in the development of the student's IEP.  The parent also asserts that Gow was an appropriate placement for the student and requests reimbursement for the student's tuition for the 2011-12 school year.[3]

            The district answers, denying the parent's assertions and raising the affirmative defense that the parent improperly effectuated service of the petition for review by not personally serving the district.

V. Applicable Standards

            An appeal from an IHO's decision to an SRO is initiated by timely