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- Little Valley
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- Livingston Manor
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- Livonia Center
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- Locke
- Lockport
- Lockwood
- Locust Valley
- Lodi
- Long Beach
- Long Eddy
- Long Island City
- Long Lake
- Lorraine
- Loudonville
- Lowman
- Lowville
- Lycoming
- Lynbrook
- Lyndonville
- Lyon Mountain
- Lyons
- Lyons Falls
- Lysander
- Mac Dougall
- Macedon
- Machias
- Madison
- Madrid
- Mahopac
- Mahopac Falls
- Maine
- Malden Bridge
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- Mallory
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- Malta
- Malverne
- Mamaroneck
- Manchester
- Manhasset
- Manhasset Hills
- Manlius
- Mannsville
- Manorville
- Maple Springs
- Maple View
- Maplecrest
- Marathon
- Marcellus
- Marcy
- Margaretville
- Marietta
- Marilla
- Marion
- Marlboro
- Martinsburg
- Martville
- Maryknoll
- Maryland
- Masonville
- Maspeth
- Massapequa
- Massapequa Park
- Massena
- Mastic
- Mastic Beach
- Mattituck
- Mattydale
- Maybrook
- Mayfield
- Mayville
- Mc Connellsville
- Mc Donough
- Mc Graw
- Mc Lean
- Mechanicville
- Mecklenburg
- Medford
- Mediacom Park
- Medina
- Medusa
- Mellenville
- Melrose
- Melville
- Memphis
- Menands
- Mendon
- Meredith
- Meridale
- Meridian
- Merrick
- Merrill
- Mexico
- Mid Hudson
- Middle Falls
- Middle Granville
- Middle Grove
- Middle Island
- Middle Village
- Middleburgh
- Middleport
- Middlesex
- Middletown
- Middleville
- Milan
- Milford
- Mill Neck
- Millbrook
- Miller Place
- Millerton
- Millport
- Millwood
- Milton
- Mineola
- Minerva
- Minetto
- Mineville
- Minoa
- Model City
- Modena
- Mohawk
- Mohegan Lake
- Moira
- Mongaup Valley
- Monroe
- Monsey
- Montauk
- Montebello
- Montezuma
- Montgomery
- Monticello
- Montour Falls
- Montrose
- Mooers
- Mooers Forks
- Moravia
- Moriah
- Moriah Center
- Moriches
- Morris
- Morrisonville
- Morristown
- Morrisville
- Morton
- Mottville
- Mountain Dale
- Mountainville
- Mt Kisco
- Mt Marion
- Mt Morris
- Mt Sinai
- Mt Tremper
- Mt Upton
- Mt Vernon
- Mt Vision
- Mumford
- Munnsville
- N White Plains
- Nanuet
- Napanoch
- Naples
- Narrowsburg
- Nassau
- Natural Bridge
- Nedrow
- Nelliston
- Nesconset
- Neversink
- New Baltimore
- New Berlin
- New City
- New Hamburg
- New Hampton
- New Hartford
- New Haven
- New Hyde Park
- New Kingston
- New Lebanon
- New Lisbon
- New Milford
- New Paltz
- New Rochelle
- New Russia
- New Square
- New Suffolk
- New Windsor
- New Woodstock
- New York
- New York Mills
- Newark
- Newark Valley
- Newburgh
- Newcomb
- Newfane
- Newfield
- Newport
- Newton Falls
- Newtonville
- Niagara Falls
- Niagara Univ
- Nichols
- Nicholville
- Nineveh
- Niobe
- Niskayuna
- Niverville
- Norfolk
- North Babylon
- North Baldwin
- North Bangor
- North Bay
- North Bellmore
- North Blenheim
- North Boston
- North Branch
- North Brookfield
- North Chatham
- North Chili
- North Cohocton
- North Collins
- North Creek
- North Evans
- North Granville
- North Greece
- North Hills
- North Hoosick
- North Hudson
- North Java
- North Lawrence
- North Massapequa
- North Merrick
- North Norwich
- North Pitcher
- North River
- North Rose
- North Salem
- North Syracuse
- North Tarrytown
- North Tonawanda
- Northport
- Northville
- Norton Hill
- Norwich
- Norwood
- Nunda
- Ny
- Nyack
- Oak Beach
- Oak Hill
- Oak Island
- Oakdale
- Oakfield
- Oakland Gardens
- Oaks Corners
- Obernburg
- Ocean Beach
- Oceanside
- Odessa
- Ogdensburg
- Ohio
- Olcott
- Old Bethpage
- Old Chatham
- Old Forge
- Old Westbury
- Olean
- Olivebridge
- Oliverea
- Olmstedville
- Onchiota
- Oneida
- Oneonta
- Ontario
- Ontario Center
- Orangeburg
- Orchard Park
- Orient
- Oriskany
- Oriskany Falls
- Orwell
- Ossining
- Oswegatchie
- Oswego
- Otego
- Otisville
- Otto
- Ouaquaga
- Ovid
- Owasco
- Owego
- Owls Head
- Oxford
- Oyster Bay
- Ozone Park
- Painted Post
- Palatine Bridge
- Palenville
- Palisades
- Palmyra
- Panama
- Panorama
- Paradox
- Paris
- Parish
- Parishville
- Parksville
- Patchogue
- Patterson
- Pattersonville
- Paul Smiths
- Pavilion
- Pawling
- Pearl River
- Peconic
- Peekskill
- Pelham
- Penfield
- Penn Yan
- Pennellville
- Perkinsville
- Perry
- Perrysburg
- Peru
- Peterboro
- Petersburg
- Phelps
- Philadelphia
- Phillipsport
- Philmont
- Phoenicia
- Phoenix
- Piercefield
- Piermont
- Pierrepont Manor
- Piffard
- Pike
- Pine Bush
- Pine City
- Pine Hill
- Pine Island
- Pine Plains
- Pine Valley
- Piseco
- Pitcher
- Pittsford
- Plainview
- Plainville
- Plandome
- Plattekill
- Plattsburgh
- Pleasant Valley
- Pleasantville
- Plessis
- Plymouth
- Poestenkill
- Point Lookout
- Poland
- Pomona
- Pompey
- Pond Eddy
- Poplar Ridge
- Port Byron
- Port Chester
- Port Crane
- Port Ewen
- Port Gibson
- Port Henry
- Port Jefferson
- Port Jeffrsn Sta
- Port Jervis
- Port Kent
- Port Leyden
- Port Washington
- Portageville
- Porter Corners
- Portland
- Portlandville
- Portville
- Potsdam
- Pottersville
- Poughkeepsie
- Poughquag
- Pound Ridge
- Prattsburgh
- Prattsville
- Preble
- Preston Hollow
- Prince
- Prospect
- Pulaski
- Pulteney
- Pultneyville
- Purchase
- Purdys
- Purling
- Putnam Station
- Putnam Valley
- Pyrites
- Quaker Street
- Queens Village
- Queensbury
- Quogue
- Rainbow Lake
- Randolph
- Ransomville
- Raquette Lake
- Ravena
- Ray Brook
- Raymondville
- Reading Center
- Red Creek
- Red Hook
- Redfield
- Redford
- Redwood
- Rego Park
- Remsen
- Remsenburg
- Rensselaer
- Rensselaer Falls
- Rensselaerville
- Retsof
- Rexford
- Rexville
- Rhinebeck
- Rhinecliff
- Richburg
- Richfield Spgs
- Richford
- Richland
- Richmond Hill
- Richmondville
- Richville
- Ridge
- Ridgewood
- Rifton
- Riparius
- Ripley
- Riverhead
- Rochester
- Rock City Falls
- Rock Hill
- Rock Stream
- Rock Tavern
- Rockaway Beach
- Rockaway Park
- Rockaway Point
- Rockville Centre
- Rocky Point
- Rodman
- Rome
- Romulus
- Ronkonkoma
- Roosevelt
- Roosevelt Island
- Rooseveltown
- Roscoe
- Rose
- Roseboom
- Rosedale
- Rosendale
- Roslyn
- Roslyn Heights
- Rotterdam
- Rotterdam Jct
- Round Lake
- Round Top
- Rouses Point
- Roxbury
- Ruby
- Rush
- Rushford
- Rushville
- Russell
- Rye
- Rye Brook
- S Farmingdale
- S Glens Falls
- S Richmond Hill
- Sabael
- Sackets Harbor
- Sag Harbor
- Sagaponack
- Salamanca
- Salem
- Salisbury Center
- Salisbury Mills
- Salt Point
- Saltaire
- Sanborn
- Sand Lake
- Sands Point
- Sandusky
- Sandy Creek
- Sangerfield
- Sanitaria Spgs
- Saranac
- Saranac Lake
- Saratoga Springs
- Sardinia
- Saugerties
- Sauquoit
- Savannah
- Savona
- Sayville
- Scarborough
- Scarsdale
- Schaghticoke
- Schenectady
- Schenevus
- Schodack Landing
- Schoharie
- Schroon Lake
- Schuyler Falls
- Schuyler Lake
- Schuylerville
- Scio
- Scipio Center
- Scotchtown
- Scotia
- Scottsburg
- Scottsville
- Sea Cliff
- Seaford
- Selden
- Selkirk
- Seneca Castle
- Seneca Falls
- Setauket
- Severance
- Shady
- Shandaken
- Sharon Springs
- Shelter Island
- Shelter Isle Hts
- Shenorock
- Sherburne
- Sheridan
- Sherman
- Sherrill
- Shirley
- Shokan
- Shoreham
- Shortsville
- Shrub Oak
- Shushan
- Sidney
- Sidney Center
- Silver Bay
- Silver Creek
- Silver Lake
- Silver Springs
- Sinclairville
- Skaneateles
- Skaneateles Fls
- Slate Hill
- Slaterville Spgs
- Sleepy Hollow
- Slingerlands
- Sloansville
- Sloatsburg
- Smallwood
- Smithboro
- Smithtown
- Smithville Flats
- Smyrna
- Snyder
- Sodus
- Sodus Center
- Sodus Point
- Solvay
- Somers
- Sonyea
- Sound Beach
- South Bethlehem
- South Butler
- South Byron
- South Cairo
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