Towns
| State | City/Town | Town Title |
|---|---|---|
| New York | Latham | Latham, NY |
| New York | Laurel | Laurel, NY |
| New York | Laurens | Laurens, NY |
| New York | Lawrence | Lawrence, NY |
| New York | Lawrenceville | Lawrenceville, NY |
| New York | Lawtons | Lawtons, NY |
| New York | Le Roy | Le Roy, NY |
| New York | Lee Center | Lee Center, NY |
| New York | Leeds | Leeds, NY |
| New York | Leicester | Leicester, NY |
| New York | Leon | Leon, NY |
| New York | Leonardsville | Leonardsville, NY |
| New York | Levittown | Levittown, NY |
| New York | Lewis | Lewis, NY |
| New York | Lewiston | Lewiston, NY |
| New York | Lexington | Lexington, NY |
| New York | Liberty | Liberty, NY |
| New York | Lily Dale | Lily Dale, NY |
| New York | Lima | Lima, NY |
| New York | Limerick | Limerick, NY |
| New York | Limestone | Limestone, NY |
| New York | Lincolndale | Lincolndale, NY |
| New York | Lindenhurst | Lindenhurst, NY |
| New York | Lindley | Lindley, NY |
| New York | Linwood | Linwood, NY |