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OPINION AND ORDER Before the Court is the motion to dismiss Plaintiff Emil Cangro’s Amended Complaint, (see dkt. no. 4 ["AC"]), filed by Defendants New York City Department of Finance (“NYCDOF”) and The City of New York (the “City”) (collectively “Defendants”) pursuant to Federal Rule of Civil Procedure 12(b)(6). (See dkt. no. 15 [the "Motion"].)1 Plaintiff opposes the Motion. (See dkt. no. 22 ["Opposition" or "Pl. Opp."].)2 For the reasons set forth below, Defendants’ Motion is GRANTED. I. Background A. Factual Background Emil Cangro (“Plaintiff”) is an employee of the NYCDOF, a department of the City. (See AC 1.) Plaintiff alleges that he is employed by NYCDOF’s Division of External Affairs (“DEA”) as a Principal Administrative Associate. (See id. 13.) The DEA is located at 1 Centre Street in New York, New York. (See id. 3.) Plaintiff was diagnosed in or around 2016 with COPD and bronchiectasis as a residual effect of being exposed to toxic dust following the September 11th terrorist attacks. (See id.

9, 12.) As a result of this exposure, Plaintiff has developed severe asthma and a loss of lung capacity. (See id. 11.) Sometime around the start of the COVID-19 pandemic in 2020, Plaintiff began working for the Defendants remotely because “his medical condition put him at severe risk of COVID infection and related complications.” (See id. 14.) Although Plaintiff does not say so explicitly in his Amended Complaint, the Court infers that he was working full-time in-person before then. (See generally id.) On March 14, 2022, the City’s Equal Employment Opportunity office (“EEO”) issued Plaintiff a revised accommodation that permitted him to work remotely three days per work and in-person at the 1 Centre Street location two days per week. (See id. 15.) On March 17, 2022, Plaintiff filed an accommodation request with the EEO asking that he be allowed to work from the Staten Island Business Center (“SIBC”), another office location for the City, rather than the 1 Centre Street location. (See id. 16.) Plaintiff’s request was based on (1) the difficulty commuting to and from the 1 Centre Street location while wearing a mask on public transit, which was required at the time, and (2) climate control issues and the lack of ventilation in the 1 Centre Street location that exacerbated his respiratory issues. (See id.

 
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