This summary from NYSED provides a list of New York State laws and regulations that differ from those required by the Individuals with Disabilities Education Act (IDEA) and federal regulations in effect as of May 2014. Items are included in the list where there are no comparable federal requirements because the federal statute and regulations are silent on the subject (e.g., provisions governing rate setting or the payment of State excess cost aid) as well as where NYS requirements go beyond federal requirements.