In accordance with Section 665(3)(b) of the Education Law, the Office of the New York State Comptroller determined that Bronx Community College (BxCC) was overpaid $191,126 because school officials incorrectly certified students as eligible for (Tuition Assistance Program) TAP and (Supplemental Tuition Assistance Program) STAP awards. TAP is the largest of the various student grant and scholarship programs administered by the Higher Education Services Corporation (HESC). It is an entitlement program designed to provide tuition aid to eligible full-time students. STAP is a supplemental assistance program designed to provide an additional year of state aid to educationally disadvantaged students. The accuracy of BxCC's TAP and STAP certifications were tested for the three years, a process that ended in June 1997, using a statistical sample of 200 randomly selected awards of the 28,392 the school certified. From the sample, five awards totaling $4,907 were disallowed by auditors, and seven more awards totaling $7,086 were also disallowed, based on a review of other awards from outside the sample period. It is therefore recommended, after calculating a statistical projection to the entire school population, that HESC recover a total of $191,126, plus applicable interest from BxCC. (AS)