I wanted to use the math library for upgradeable contracts but I cant seem to find it in the repo, interestingly the readme talks about the library in utils but the math folder itself is not visible.
I cant find the math library in oz upgradeable in the github either, I'm using v4.9.2
I think that this is (was, by now) just an attempt by OZ dev team to keep their naming-convention consistent across the repository. It is virtually identical to Math as far as I know, so you may as well just use:
import { Math } from "@openzeppelin-contracts-upgradeable/contracts/utils/math/Math.sol";
BTW, compared with the title of your question, you are missing /contracts in your current code:
Did you manage to solve this? I am at the same bug, unfortunately. I cant seem to find the MathUpgradeable sol file despite the team claiming it is here [import {MathUpgradeable} from '@openzeppelin/contracts-upgradeable/utils/math/MathUpgradeable.sol';], there is no math folder as a matter of fact.