Higher Education Services Corporation - Tuition Assistance Program

The Simmons School, White Plains

We performed a limited review of the $82,000 in TAP payments that were claimed by the School for the 1990-91 and 1991-92 academic years (summer and fall terms only). We initially disallowed $76,024 in payments primarily because the students were enrolled in a program of study that was not approved by the State Education Department. However, our initial disallowance was contested by the School in the New York State Supreme Court. In accordance with the decision of the court, we revised our disallowance to $75,009. 95-T-10