Towns
| State | City/Town | Town Title |
|---|---|---|
| New York | Lisbon | Lisbon, NY |
| New York | Lisle | Lisle, NY |
| New York | Little Falls | Little Falls, NY |
| New York | Little Genesee | Little Genesee, NY |
| New York | Little Neck | Little Neck, NY |
| New York | Little Valley | Little Valley, NY |
| New York | Little York | Little York, NY |
| New York | Liverpool | Liverpool, NY |
| New York | Livingston | Livingston, NY |
| New York | Livingston Manor | Livingston Manor, NY |
| New York | Livonia | Livonia, NY |
| New York | Livonia Center | Livonia Center, NY |
| New York | Loch Sheldrake | Loch Sheldrake, NY |
| New York | Locke | Locke, NY |
| New York | Lockport | Lockport, NY |
| New York | Lockwood | Lockwood, NY |
| New York | Locust Valley | Locust Valley, NY |
| New York | Lodi | Lodi, NY |
| New York | Long Beach | Long Beach, NY |
| New York | Long Eddy | Long Eddy, NY |
| New York | Long Island City | Long Island City, NY |
| New York | Long Lake | Long Lake, NY |
| New York | Lorraine | Lorraine, NY |
| New York | Lowman | Lowman, NY |
| New York | Lowville | Lowville, NY |