St. John’s University is a private, coeducational Catholic university with five campuses and which offers a variety of degree programs that have been approved by the State Education Department for tuition assistance eligibility. We tested the accuracy of the 35,932 TAP certifications the college awarded for the three-year period that ended on June 30, 2008, by reviewing a statistical sample. We determined that St. John’s was overpaid $134,031, because school officials incorrectly certified some students as eligible for TAP awards. We recommend that HESC recover the $134,031, plus applicable interest, from St. John’s.