The New York State Comptroller's Office (CO) examined the records and procedures applicable to the administration of the state's Tuition Assistance Program (TAP) at Rockland Community College (RCC) for students enrolled in a Judaic Studies emphasis at the college's Village of New Square (VNS) campus from 1983-84 through 1987-88. The CO determined that RCC was overpaid $3,885,406 for incorrectly certifying students as eligible for TAP awards, and must refund the overpayment plus applicable interest to the state. Following a summary of the CO's findings, this report presents background information on RCC, the VNS campus, and the state's TAP. Next, the findings of two site visit reviews of the VNS campus conducted by the State Education Department (SED) in 1985 and 1988 are presented. Detailed results of the CO's audit are then provided in separate sections under three broad headings. The first section, "Students Not Matriculated in an Approved Program," highlights evidence that the Judaic Studies program did not meet the associate degree liberal arts core requirement or RCC's main campus requirements, and had been denied separate registration by SED. The next section, "Theological Study Programs Are Not TAP Eligible," contends that the program focused on Orthodox Jewish religious education, contrary to the rules of an acceptable academically sound secular curriculum. The third section, "Unapproved Off-Campus Location," reviews legal regulations governing branch campus and extension center approval, SED's interactions with RCC regarding the VNS campus, and students' educational activities at the location which were never approved by SED. The report concludes with recommendations to the Higher Education Services Corporation and to SED. A list of VNS campus course offerings is attached. (MAB)