Towns
| State | City/Town | Town Title |
|---|---|---|
| New York | Lycoming | Lycoming, NY |
| New York | Lynbrook | Lynbrook, NY |
| New York | Lyndonville | Lyndonville, NY |
| New York | Lyon Mountain | Lyon Mountain, NY |
| New York | Lyons | Lyons, NY |
| New York | Lyons Falls | Lyons Falls, NY |
| New York | Macedon | Macedon, NY |
| New York | Machias | Machias, NY |
| New York | Madison | Madison, NY |
| New York | Madrid | Madrid, NY |
| New York | Mahopac | Mahopac, NY |
| New York | Mahopac Falls | Mahopac Falls, NY |
| New York | Maine | Maine, NY |
| New York | Malden Bridge | Malden Bridge, NY |
| New York | Malden On Hudson | Malden On Hudson, NY |
| New York | Mallory | Mallory, NY |
| New York | Malone | Malone, NY |
| New York | Malverne | Malverne, NY |
| New York | Mamaroneck | Mamaroneck, NY |
| New York | Manchester | Manchester, NY |
| New York | Manhasset | Manhasset, NY |
| New York | Manhattan | Manhattan, NY |
| New York | Manlius | Manlius, NY |
| New York | Mannsville | Mannsville, NY |
| New York | Manorville | Manorville, NY |