We report the characterization of 28 low-mass ($0.02\mathrm{~M_\odot}\le\mathrm{~M_{2}}\le0.25\mathrm{~M_\odot}$) companions to $\textit{Kepler}$ objects of interest (KOIs), eight of which were previously designated confirmed planets. These objects were detected as transiting companions to Sun-like stars (G and F dwarfs) by the $\textit{Kepler}$ mission and are confirmed as single-lined spectroscopic binaries in the current work using the northern multiplexed Apache Point Observatory Galactic Evolution Experiment near-infrared spectrograph (APOGEE-N) as part of the third and fourth Sloan Digital Sky Surveys. We have observed hundreds of KOIs using APOGEE-N and collected a total of 43,175 spectra with a median of 19 visits and a median baseline of $\sim1.9$ years per target. We jointly model the $\textit{Kepler}$ photometry and APOGEE-N radial velocities to derive fundamental parameters for this subset of 28 transiting companions. The radii for most of these low-mass companions are over-inflated (by $\sim10\%$) when compared to theoretical models. Tidally locked M dwarfs on short period orbits show the largest amount of inflation, but inflation is also evident for companions that are well separated from the host star. We demonstrate that APOGEE-N data provides reliable radial velocities when compared to precise high-resolution spectrographs that enable detailed characterization of individual systems and the inference of orbital elements for faint ($H>12$) KOIs. The data from the entire APOGEE-KOI program is public and presents an opportunity to characterize an extensive subset of the binary population observed by $\textit{Kepler}$.
Comment: 98 pages (include 56 for the figure sets), 10 tables, 7 figures, 2 figure sets, accepted for publication in ApJS