Towns
| State | City/Town | Town Title |
|---|---|---|
| New York | Mount Upton | Mount Upton, NY |
| New York | Mount Vernon | Mount Vernon, NY |
| New York | Mount Vision | Mount Vision, NY |
| New York | Mountain Dale | Mountain Dale, NY |
| New York | Mountainville | Mountainville, NY |
| New York | Mumford | Mumford, NY |
| New York | Munnsville | Munnsville, NY |
| New York | Nanuet | Nanuet, NY |
| New York | Napanoch | Napanoch, NY |
| New York | Naples | Naples, NY |
| New York | Narrowsburg | Narrowsburg, NY |
| New York | Nassau | Nassau, NY |
| New York | Natural Bridge | Natural Bridge, NY |
| New York | Nedrow | Nedrow, NY |
| New York | Nelliston | Nelliston, NY |
| New York | Nesconset | Nesconset, NY |
| New York | Neversink | Neversink, NY |
| New York | New Baltimore | New Baltimore, NY |
| New York | New Berlin | New Berlin, NY |
| New York | New City | New City, NY |
| New York | New Hampton | New Hampton, NY |
| New York | New Hartford | New Hartford, NY |
| New York | New Haven | New Haven, NY |
| New York | New Hyde Park | New Hyde Park, NY |
| New York | New Kingston | New Kingston, NY |