The New York State Comptroller's Office conducted an audit of Tuition Assistance Program (TAP) awards certified by Bramson ORT Technical Institute (BOTI) for the 1990-91 academic year, and performed a limited review of the Higher Education Services Corporation's (HESC's) records for the 1987-88 and 1989-90 academic years to detect errors or inconsistencies in BOTI's certifications of student eligibility for TAP. The Comptroller's Office determined that BOTI was overpaid $1,018,641 because it incorrectly certified students as eligible for TAP awards. BOTI has 16 TAP-eligible degree and certificate programs, and received 908 TAP awards totaling $1,311,985 on behalf of 563 students in the 1990-91 academic year. Of the 150 TAP awards (totaling $218,675) examined during the audit, 120 (totaling $168,688) were disallowed because students were not pursuing the program of study for which they enrolled, not taking the required credit-bearing courses, or repeating courses they had already passed and using the repeated hours to qualify for full-time status, among other reasons. The comptroller's report provides an introductory summary; background information on BOTI, TAP, and HESC; results of the audit; a detailed list of audit disallowances; and information on other matters needing attention and rectification. The report concludes by recommending that: (1) the HESC recover the amount it overpaid BOTI and ensure that BOTI processes its student refunds promptly and uses proper codes when certifying students; and (2) the State Education Department ensure that BOTI seeks approval for its unauthorized extension centers and complies with state regulations. (MAB)