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NYS Comptroller


Audits of Local Governments and School Districts

City of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)

Released: June 21, 2013 -- [read complete report - pdf]

Purpose of Review

The purpose of our review was to assess the City’s progress, as of September 2012, in implementing our recommendations in the audit report released in March 2010.


The City of Rochester is located in Monroe County. The City is governed by the Mayor and the City Council, who are responsible for the legislative affairs of City government. The nine-member Council comprises the Council President, Vice President and seven Council members. The City’s budgeted expenditures for the 2011-12 fiscal year were $467.1 million.

Results of Review

Based on our limited procedures, it appears that the City has made some improvements. Of the three audit recommendations, one recommendation was fully implemented, one recommendation was partially implemented, and one recommendation was not implemented.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236