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The University of Nebraska-Lincoln enrolls less than half as many students as Ohio State, but the NU system officially compares UNL to OSU in administrative costs. The disparity wasn’t mentioned earlier this month when two NU regents wrote in a letter to the Legislature that UNL administrative costs are “125 percent lower” than its peer universities. Those include huge universities such as Minnesota, Illinois, Purdue and Ohio State, and some other schools closer to UNL’s size.