The 1991-92 and 1993-94 audit for SYRIT Computer School Systems revealed noncompliance of appropriate law and regulations in certifying students for Tuition Assistance Program (TAP) awards. SYRIT was overpaid $2,817,394 because school officials incorrectly certified student eligibility. The audit also discovered that students graduated and were not offered the required 1,440 hours in an educationally sound manner, students were taught by unlicensed teachers, students were taught in classes that exceeded the approved student/teacher ratios, and students were admitted who did not meet the state residency requirements. SYRIT management practices were also questionable. Tuition rates had been increased to certify students for TAP eligibility and ensure them a larger TAP award. Tuition was also adjusted for each student by writing off or waiving any unpaid balances after all financial aid had been applied. Additionally, students in the ESL/Computer Programming and ESL/Accounting programs dropped out after taking only the ESL portion--if they had been enrolled in the regular ESL program, they wouldn't have been eligible for TAP. Recommendations for education departments include recovering incorrect certification money and assuring the compliance of SYRIT with educational requirements. (YKH)