This audit summarizes and analyzes enrollments, program offerings, finances, and capital facilities data for 35 2-year agricultural and technical colleges and community colleges in New York, and highlights significant trends. In addition, county charge-back payments, as well as detailed quantitative information for each of the 35 colleges, which permits individual and composite comparisons, are presented. Following a Foreword and the Program Audit Summary and Conclusions, the four chapters of the report are: I. Two Year Public Colleges in New York State; II. Enrollment and Programs; Full-Time Equivalent and Headcount Enrollment Analysis of Program Offerings and Enrollments; III. Financing--Agricultural and Technical Colleges: Cost per Full-Time Equivalent (FTE) Student; Community Colleges: Cost per Full-Time Equivalent (FTE) Student, Full Opportunity Program, County "Charge-Back" Payments; and IV. Capital Facilities. There are 21 appendixes to the report. A listing of the Program Audits of the Legislative Commission on Expenditure Review is provided. (DB)