EXHIBIT 99-2


                     CONSENT OF INDEPENDENT ACCOUNTANTS


We  consent  to the incorporation by reference in the Registration Statement
on Form S-8 to be filed by Home Properties of New York, Inc. with respect to
the Home Properties  Retirement  Savings  Plan  of  our report dated June 7,
2000,  with respect to the financial statements and schedules  of  the  Home
Properties  Retirement Savings Plan included in this Annual Report (Form 11-
K) for the year ended December 31, 1999.

Sincerely,

/s/Insero, Kasperski, Ciaccia & Co., P.C.

Insero, Kasperski, Ciaccia & Co., P.C.
Certified Public Accountants

Rochester, New York
June 28, 2000