Pursuant to 28 U.S.C. § 636(b)(1) and Rule 72(b) of the Federal Rules of Civil Procedure, the district court must conduct a de novo review of those portions of the R & R to which the parties have objected. The district court may not reject a proposed finding of a magistrate judge that rests on a credibility finding, however, without personally hearing live testimony from the witnesses whose testimony is determinative. Carrion v. Smith, 549 F.3d 583, 590 (2d Cir. 2008); Cullen v. United States, 194 F.3d 401, 407 (2d Cir. 1999).

Portions of the R & R to which the parties have not objected are reviewed for clear error. See Urena v. New York, 160 F. Supp. 2d 606, 609-10 (S.D.N.Y. 2001). “Where a party makes only conclusory or general objections, the court reviews the report and recommendation for clear error.” United Stated v. Lake, 244 F. Supp. 2d 104, 107 (E.D.N.Y. 2003) (internal quotation marks omitted). But the court “may accept, reject, or modify, in whole or in part, the findings or recommendations made by the magistrate judge.” 28 U.S.C. § 636(b)(1)(C).

II. DISCUSSION