The objectives of this audit were to determine whether (1) Long Island Business Institute's (LIBI) career pathway programs met the program eligibility requirements set forth in section 484(d)(2) of the Higher Education Act of 1965, as amended (HEA); (2) students enrolled in LIBI's career pathway programs met the student eligibility requirements set forth in section 484(d)(1)(A) of the HEA; and (3) LIBI excluded from students' enrollment statuses and costs of attendance the component of its career pathway programs that enables a student to attain a high school diploma or its recognized equivalent. It also evaluated LIBI's compliance with Federal requirements relevant to career pathway programs during award year 2021-2022.