New York State Tax Return

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New York

New York Individual Income Tax Provisions

Under a joint filing system, residents of New York who file with their spouse can add together their separate incomes to create a single taxable amount. This is the most common method used by states, and extends the federal concept of taxing a family as one group.

Same-sex married couples are subject to the same rules as opposite-sex couples, since the marriages are legally recognized in New York. This means that these couples are taxed exactly the same.

The tax base for New York begins with the federal adjusted gross income, and some major differences begin to emerge in comparison of the state law to the federal.


Some exclusions for certain sources of income exist at the state level, differing from the federal law. These exemptions are as follows:

  • Interest from U.S. Government bonds
  • Capital gains from the sale of certain new business investments
  • Up to $20,000 in private pension income for those over 59 1/2
  • Public, civil service, and military pensions
  • Social Security benefits
  • Up to $5,200 in disability income

Certain contributions to public employee retirement plans and amounts taken from wages for federal tax purposes for certain NYC public employer flexible benefits programs are added to the state AGI.


The standard deduction for state residents is $7,700 single/married filing single, $15,400 for married filing jointly, and $10,800 for Head of Household. Other deductions include:

  • Contributions to New York college savings program accounts
  • Qualified emerging technology investments
  • Feeds for long-term residential care
  • Living organ donation expenses
  • Income generated as a member of the NY organized militia
  • Interest payments under the New York higher education loan program
  • Accelerated payments of life insurance death benefits

State, local and foreign income taxes, as well as federal are non-deductible. College tuition is only deductible if the taxpayer hasn't claimed the college tuition credit. Total deductions are subject to income limitations as per the state thresholds.

2023 New York Tax Rates

If taxable income more than - but not over - the tax is:
$0 $8,450 4% of the amount over $0
$8,450 $11,650 $338 plus 4.5% of the amount over $8,450
$11,650 $13,850 $482 plus 5.25% of the amount over $11,650
$13,850 $21,300 $597.50 plus 5.9% of the amount over $13,850
$21,300 $80,150 $1,037.05 plus 6.45% of the amount over $21,300
$80,150 $214,000 $4,832.88 plus 6.65% of the amount over $80,150
$214,000 $1,070,350 $13,733.90 plus 6.85% of the amount over $214,000
$1,070,350 - $72,393.88 plus 8.82% of the amount over $1,070,350
If taxable income more than - but not over - the tax is:
$0 $17,050 4% of the amount over $0
$17,050 $23,450 $682 plus 4.5% of the amount over $17,050
$23,450 $27,750 $970 plus 5.25% of the amount over $23,450
$27,750 $42,750 $1,195.75 plus 5.9% of the amount over $27,750
$42,750 $160,500 $2,080.75 plus 6.45% of the amount over $42,750
$160,500 $321,050 $9,675.63 plus 6.65% of the amount over $160,500
$321,050 $2,140,900 $20,352.20 plus 6.85% of the amount over $321,050
$2,140,900 - $145,011.93 plus 8.82% of the amount over $2,140,900
If taxable income more than - but not over - the tax is:
$0 $8,450 4% of the amount over $0
$8,450 $11,650 $338 plus 4.5% of the amount over $8,450
$11,650 $13,850 $482 plus 5.25% of the amount over $11,650
$13,850 $21,300 $597.50 plus 5.9% of the amount over $13,850
$21,300 $80,150 $1,037.05 plus 6.45% of the amount over $21,300
$80,150 $214,000 $4,832.88 plus 6.65% of the amount over $80,150
$214,000 $1,070,350 $13,733.90 plus 6.85% of the amount over $214,000
$1,070,350 - $72,393.88 plus 8.82% of the amount over $1,070,350
If taxable income more than - but not over - the tax is:
$0 $12,750 4% of the amount over $0
$12,750 $17,550 $510 plus 4.5% of the amount over $12,750
$17,550 $20,800 $726 plus 5.25% of the amount over $17,550
$20,800 $32,000 $896.63 plus 5.9% of the amount over $20,800
$32,000 $106,950 $1,557.43 plus 6.45% of the amount over $32,000
$106,950 $267,500 $6,391.70 plus 6.65% of the amount over $106,950
$267,500 $1,605,650 $17,068.28 plus 6.85% of the amount over $267,500
$1,605,650 - $108,731.55 plus 8.82% of the amount over $1,605,650
* New York City collects its own income taxes in addition to those collected by the state. The city's tax rates range from 2.9% of taxable income to 3.88% for top earners. works with the IRS and state revenue services to bring you the latest tax laws, forms & schedules.

When you prepare a federal return with, we make it quick and easy to complete your New York state tax return. offers e-file and direct deposit with all states that have e-file and direct deposit capabilities.

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Filing Deadline 4/18/2023
NY Counties NY Cities
AlbanyAlbany, Alcove, Altamont, Berne, Clarksville, Coeymans, Coeymans Hollow, Cohoes, Delmar, Dormansville, East Berne, Feura Bush, Glenmont, Guilderland, Guilderland Center, Knox, Latham, Medusa, Newtonville, Preston Hollow, Ravena, Rensselaerville, Selkirk, Slingerlands, South Bethlehem, Troy, Voorheesville, Watervliet, Westerlo
AlleganyAlfred, Alfred Station, Allentown, Alma, Almond, Andover, Angelica, Belfast, Belmont, Black Creek, Bolivar, Canaseraga, Caneadea, Centerville, Ceres, Cuba, Fillmore, Friendship, Houghton, Hume, Little Genesee, Richburg, Rushford, Scio, Swain, Wellsville, West Clarksville, Whitesville
BroomeBible School Park, Binghamton, Castle Creek, Chenango Bridge, Chenango Forks, Conklin, Corbettsville, Deposit, Endicott, Endwell, Glen Aubrey, Harpursville, Johnson City, Killawog, Kirkwood, Lisle, Maine, Nineveh, Ouaquaga, Port Crane, Tunnel, Vestal, Whitney Point, Windsor
CattaraugusAllegany, Cattaraugus, Conewango Valley, Dayton, Delevan, East Otto, East Randolph, Ellicottville, Farmersville Stati, Franklinville, Freedom, Gowanda, Great Valley, Hinsdale, Kill Buck, Leon, Limestone, Little Valley, Machias, Olean, Otto, Perrysburg, Portville, Randolph, Saint Bonaventure, Salamanca, Sandusky, South Dayton, Steamburg, Versailles, West Valley, Westons Mills, Yorkshire
CayugaAuburn, Aurora, Cato, Cayuga, Fair Haven, Genoa, King Ferry, Martville, Meridian, Montezuma, Moravia, Poplar Ridge, Port Byron, Scipio Center, Sterling, Union Springs, Weedsport
ChautauquaAshville, Bemus Point, Brocton, Cassadaga, Celoron, Chautauqua, Cherry Creek, Clymer, Dewittville, Dunkirk, Ellington, Falconer, Findley Lake, Forestville, Fredonia, Frewsburg, Gerry, Greenhurst, Irving, Jamestown, Kennedy, Lakewood, Lily Dale, Maple Springs, Mayville, Niobe, Panama, Portland, Ripley, Sheridan, Sherman, Silver Creek, Sinclairville, Stockton, Stow, Van Buren Point, Westfield
ChemungBig Flats, Breesport, Chemung, Elmira, Erin, Horseheads, Lowman, Millport, Pine City, Pine Valley, Van Etten, Wellsburg
ChenangoAfton, Bainbridge, Earlville, East Pharsalia, Georgetown, Greene, Guilford, McDonough, Mount Upton, New Berlin, North Norwich, North Pitcher, Norwich, Oxford, Pitcher, Plymouth, Sherburne, Smithville Flats, Smyrna, South New Berlin, South Otselic, South Plymouth
ClintonAltona, Au Sable Forks, Cadyville, Champlain, Chazy, Churubusco, Dannemora, Ellenburg, Ellenburg Center, Ellenburg Depot, Keeseville, Lyon Mountain, Mooers, Mooers Forks, Morrisonville, Peru, Plattsburgh, Redford, Rouses Point, Saranac, Schuyler Falls, West Chazy
ColumbiaAncram, Ancramdale, Austerlitz, Canaan, Chatham, Claverack, Columbiaville, Copake, Copake Falls, Craryville, East Chatham, East Nassau, Elizaville, Germantown, Ghent, Hillsdale, Hollowville, Hudson, Kinderhook, Livingston, Malden Bridge, Mellenville, New Lebanon, Niverville, North Chatham, Old Chatham, Philmont, Spencertown, Stottville, Stuyvesant, Stuyvesant Falls, Valatie, West Copake, West Lebanon
CortlandBlodgett Mills, Cincinnatus, Cortland, East Homer, Harford, Homer, Little York, Marathon, McGraw, Preble, Truxton, Willet
DelawareAndes, Arkville, Bloomville, Bovina Center, Davenport, Davenport Center, De Lancey, Delhi, Denver, Downsville, East Branch, East Meredith, Fishs Eddy, Fleischmanns, Franklin, Grand Gorge, Halcottsville, Hamden, Hancock, Harpersfield, Hobart, Margaretville, Masonville, Meridale, New Kingston, Roxbury, Shinhopple, Sidney, Sidney Center, South Kortright, Stamford, Treadwell, Trout Creek, Walton, West Davenport
DutchessAmenia, Annandale on Hudso, Bangall, Barrytown, Beacon, Billings, Castle Point, Chelsea, Clinton Corners, Dover Plains, Fishkill, Glenham, Holmes, Hopewell Junction, Hughsonville, Hyde Park, Lagrangeville, Millbrook, Millerton, Pawling, Pine Plains, Pleasant Valley, Poughkeepsie, Poughquag, Red Hook, Rhinebeck, Rhinecliff, Salt Point, Staatsburg, Stanfordville, Stormville, Tivoli, Verbank, Wappingers Falls, Wassaic, Wingdale
ErieAkron, Alden, Angola, Athol Springs, Boston, Bowmansville, Brant, Buffalo, Chaffee, Clarence, Clarence Center, Colden, Collins, Collins Center, Crittenden, Depew, Derby, East Amherst, East Aurora, East Concord, Eden, Elma, Farnham, Getzville, Glenwood, Grand Island, Hamburg, Holland, Lake View, Lancaster, Lawtons, Marilla, North Boston, North Collins, North Evans, Orchard Park, Sardinia, South Wales, Spring Brook, Springville, Tonawanda, Wales Center, West Falls
EssexBloomingdale, Crown Point, Elizabethtown, Essex, Jay, Keene, Keene Valley, Lake Placid, Lewis, Minerva, Mineville, Moriah, Moriah Center, New Russia, Newcomb, North Hudson, Olmstedville, Paradox, Port Henry, Port Kent, Ray Brook, Schroon Lake, Severance, Ticonderoga, Upper Jay, Westport, Willsboro, Wilmington, Witherbee
FranklinBombay, Brainardsville, Brushton, Burke, Chateaugay, Constable, Dickinson Center, Fort Covington, Gabriels, Hogansburg, Lake Clear, Malone, Moira, North Bangor, Owls Head, Paul Smiths, Rainbow Lake, Saint Regis Falls, Saranac Lake, Tupper Lake, Vermontville, Whippleville
FultonBroadalbin, Caroga Lake, Gloversville, Johnstown, Mayfield, Northville, Stratford
GeneseeAlabama, Alexander, Basom, Batavia, Bergen, Byron, Corfu, Darien Center, East Bethany, East Pembroke, Elba, Le Roy, Linwood, Oakfield, Pavilion, South Byron, Stafford
GreeneAcra, Ashland, Athens, Cairo, Catskill, Climax, Cornwallville, Coxsackie, Durham, Earlton, East Durham, East Jewett, Elka Park, Freehold, Greenville, Haines Falls, Hannacroix, Hensonville, Hunter, Jewett, Lanesville, Leeds, Lexington, Maplecrest, New Baltimore, Oak Hill, Palenville, Prattsville, Purling, Round Top, South Cairo, Surprise, Tannersville, West Coxsackie, West Kill, Windham
HamiltonBlue Mountain Lake, Hoffmeister, Indian Lake, Inlet, Lake Pleasant, Long Lake, Piseco, Raquette Lake, Sabael, Speculator, Wells
HerkimerCold Brook, Dolgeville, Eagle Bay, Frankfort, Herkimer, Ilion, Jordanville, Little Falls, Middleville, Mohawk, Newport, Old Forge, Poland, Salisbury Center, Thendara, Van Hornesville, West Winfield
JeffersonAdams, Adams Center, Alexandria Bay, Antwerp, Belleville, Black River, Brownville, Calcium, Cape Vincent, Carthage, Chaumont, Clayton, Deferiet, Depauville, Dexter, Ellisburg, Evans Mills, Felts Mills, Fishers Landing, Fort Drum, Great Bend, Henderson, Henderson Harbor, La Fargeville, Limerick, Lorraine, Mannsville, Natural Bridge, Oxbow, Philadelphia, Pierrepont Manor, Plessis, Redwood, Rodman, Sackets Harbor, South Rutland, Theresa, Thousand Island Pa, Three Mile Bay, Watertown, Wellesley Island
LewisBeaver Falls, Brantingham, Castorland, Constableville, Copenhagen, Croghan, Deer River, Denmark, Glenfield, Greig, Harrisville, Lowville, Lyons Falls, Martinsburg, Port Leyden, Turin, West Leyden
LivingstonAvon, Caledonia, Conesus, Dalton, Dansville, Geneseo, Groveland, Hemlock, Hunt, Lakeville, Leicester, Lima, Livonia, Livonia Center, Mount Morris, Nunda, Piffard, Retsof, Scottsburg, Sonyea, South Lima, Springwater, York
MadisonBouckville, Brookfield, Canastota, Cazenovia, Chittenango, Clockville, De Ruyter, Eaton, Erieville, Georgetown, Hamilton, Hubbardsville, Kirkville, Leonardsville, Madison, Morrisville, Munnsville, New Woodstock, North Brookfield, Oneida, Peterboro, Solsville, Wampsville, West Eaton
MonroeAdams Basin, Brockport, Churchville, Clarkson, East Rochester, Fairport, Hamlin, Henrietta, Hilton, Honeoye Falls, Mendon, Mumford, North Chili, North Greece, Penfield, Pittsford, Rochester, Rush, Scottsville, Spencerport, Webster, West Henrietta
MontgomeryAmsterdam, Auriesville, Canajoharie, Esperance, Fonda, Fort Hunter, Fort Johnson, Fort Plain, Fultonville, Hagaman, Nelliston, Palatine Bridge, Saint Johnsville, Sprakers, Tribes Hill
NassauAlbertson, Atlantic Beach, Baldwin, Bayville, Bellmore, Bethpage, Carle Place, Cedarhurst, East Meadow, East Norwich, East Rockaway, Elmont, Farmingdale, Floral Park, Franklin Square, Freeport, Garden City, Glen Cove, Glen Head, Glenwood Landing, Great Neck, Greenvale, Hempstead, Hewlett, Hicksville, Inwood, Island Park, Jericho, Lawrence, Levittown, Locust Valley, Long Beach, Lynbrook, Malverne, Manhasset, Massapequa, Massapequa Park, Merrick, Mill Neck, Mineola, New Hyde Park, Oceanside, Old Bethpage, Old Westbury, Oyster Bay, Plainview, Point Lookout, Port Washington, Rockville Centre, Roosevelt, Roslyn, Roslyn Heights, Sea Cliff, Seaford, Syosset, Uniondale, Valley Stream, Wantagh, West Hempstead, Westbury, Williston Park, Woodbury, Woodmere
New YorkNew York
NiagaraAppleton, Barker, Burt, Gasport, Lewiston, Lockport, Middleport, Model City, Newfane, Niagara Falls, Niagara University, North Tonawanda, Olcott, Ransomville, Sanborn, Stella Niagara, Wilson, Youngstown
OneidaAlder Creek, Ava, Barneveld, Blossvale, Boonville, Bridgewater, Camden, Cassville, Chadwicks, Clark Mills, Clayville, Clinton, Deansboro, Durhamville, Forestport, Franklin Springs, Hinckley, Holland Patent, Knoxboro, Lee Center, Marcy, McConnellsville, New Hartford, New York Mills, North Bay, Oriskany, Oriskany Falls, Prospect, Remsen, Rome, Sangerfield, Sauquoit, Sherrill, Stittville, Sylvan Beach, Taberg, Utica, Vernon, Vernon Center, Verona, Verona Beach, Washington Mills, Waterville, Westdale, Westernville, Westmoreland, Whitesboro, Woodgate, Yorkville
OnondagaApulia Station, Baldwinsville, Brewerton, Bridgeport, Camillus, Cicero, Clay, Delphi Falls, East Syracuse, Elbridge, Fabius, Fayetteville, Jamesville, Jordan, La Fayette, Liverpool, Manlius, Marcellus, Marietta, Memphis, Minoa, Mottville, Nedrow, Plainville, Pompey, Skaneateles, Skaneateles Falls, Syracuse, Tully, Warners
OntarioBloomfield, Canandaigua, Clifton Springs, East Bloomfield, Farmington, Fishers, Geneva, Gorham, Hall, Honeoye, Ionia, Manchester, Naples, Oaks Corners, Phelps, Port Gibson, Seneca Castle, Shortsville, Stanley, Victor, West Bloomfield
OrangeArden, Bellvale, Blooming Grove, Bullville, Campbell Hall, Central Valley, Chester, Circleville, Cornwall, Cornwall on Hudson, Cuddebackville, Florida, Fort Montgomery, Godeffroy, Goshen, Greenwood Lake, Harriman, Highland Falls, Highland Mills, Howells, Huguenot, Johnson, Maybrook, Mid Hudson, Middletown, Monroe, Montgomery, Mountainville, New Hampton, New Milford, New Windsor, Newburgh, Otisville, Pine Bush, Pine Island, Port Jervis, Rock Tavern, Salisbury Mills, Slate Hill, Southfields, Sparrow Bush, Sterling Forest, Sugar Loaf, Thompson Ridge, Tuxedo Park, Unionville, Vails Gate, Walden, Warwick, Washingtonville, West Point, Westtown
OrleansAlbion, Clarendon, Fancher, Holley, Kendall, Kent, Knowlesville, Lyndonville, Medina, Morton, Waterport
OswegoAltmar, Bernhards Bay, Central Square, Cleveland, Constantia, Fulton, Hannibal, Hastings, Lacona, Lycoming, Mallory, Maple View, Mexico, Minetto, New Haven, Orwell, Oswego, Parish, Pennellville, Phoenix, Pulaski, Redfield, Richland, Sandy Creek, West Monroe, Williamstown
OtsegoBurlington Flats, Cherry Valley, Colliersville, Cooperstown, East Springfield, East Worcester, Edmeston, Fly Creek, Garrattsville, Gilbertsville, Hartwick, Laurens, Maryland, Milford, Morris, Mount Vision, New Lisbon, Oneonta, Otego, Portlandville, Richfield Springs, Roseboom, Schenevus, Schuyler Lake, Springfield Center, Unadilla, Wells Bridge, West Burlington, West Edmeston, West Oneonta, Westford, Worcester
PutnamBrewster, Carmel, Cold Spring, Garrison, Lake Peekskill, Mahopac, Mahopac Falls, Patterson, Putnam Valley
QueensArverne, Astoria, Bayside, Bellerose, Breezy Point, Cambria Heights, College Point, Corona, East Elmhurst, Elmhurst, Far Rockaway, Floral Park, Flushing, Forest Hills, Fresh Meadows, Glen Oaks, Hollis, Howard Beach, Jackson Heights, Jamaica, Kew Gardens, Little Neck, Long Island City, Maspeth, Middle Village, Oakland Gardens, Ozone Park, Queens Village, Rego Park, Richmond Hill, Ridgewood, Rockaway Park, Rosedale, Saint Albans, South Ozone Park, South Richmond Hil, Springfield Garden, Sunnyside, Whitestone, Woodhaven, Woodside
RensselaerAverill Park, Berlin, Brainard, Buskirk, Castleton on Hudso, Cherry Plain, Cropseyville, Eagle Bridge, East Greenbush, East Schodack, Grafton, Hoosick, Hoosick Falls, Johnsonville, Melrose, Nassau, North Hoosick, Petersburg, Poestenkill, Rensselaer, Sand Lake, Schaghticoke, Schodack Landing, Stephentown, Troy, Valley Falls, West Sand Lake, Wynantskill
RichmondStaten Island
RocklandBear Mountain, Blauvelt, Congers, Garnerville, Haverstraw, Hillburn, Monsey, Nanuet, New City, Nyack, Orangeburg, Palisades, Pearl River, Piermont, Pomona, Sloatsburg, Sparkill, Spring Valley, Stony Point, Suffern, Tallman, Tappan, Thiells, Tomkins Cove, Valley Cottage, West Haverstraw, West Nyack
Saint LawrenceBrasher Falls, Brier Hill, Canton, Chase Mills, Childwold, Chippewa Bay, Colton, Cranberry Lake, De Kalb Junction, De Peyster, Edwards, Fine, Gouverneur, Hailesboro, Hammond, Hannawa Falls, Helena, Hermon, Heuvelton, Lawrenceville, Lisbon, Madrid, Massena, Morristown, Newton Falls, Nicholville, Norfolk, North Lawrence, Norwood, Ogdensburg, Oswegatchie, Parishville, Piercefield, Potsdam, Pyrites, Raymondville, Rensselaer Falls, Richville, Rooseveltown, Russell, South Colton, Star Lake, Waddington, Wanakena, West Stockholm, Winthrop
SaratogaBallston Lake, Ballston Spa, Burnt Hills, Clifton Park, Corinth, Galway, Gansevoort, Greenfield Center, Hadley, Mechanicville, Middle Grove, Porter Corners, Rexford, Rock City Falls, Round Lake, Saratoga Springs, Schuylerville, South Glens Falls, Stillwater, Victory Mills, Waterford
SchenectadyAlplaus, Delanson, Duanesburg, Pattersonville, Quaker Street, Rotterdam Junction, Schenectady
SchoharieCarlisle, Central Bridge, Charlotteville, Cobleskill, Fultonham, Gallupville, Gilboa, Howes Cave, Jefferson, Middleburgh, North Blenheim, Richmondville, Schoharie, Sharon Springs, Sloansville, Summit, Warnerville, West Fulton
SchuylerAlpine, Beaver Dams, Bradford, Burdett, Cayuta, Hector, Mecklenburg, Montour Falls, Odessa, Reading Center, Rock Stream, Tyrone, Watkins Glen, Wayne
SenecaFayette, Interlaken, Lodi, Ovid, Romulus, Seneca Falls, Waterloo, Willard
SteubenAddison, Arkport, Atlanta, Avoca, Bath, Cameron, Cameron Mills, Campbell, Canisteo, Cohocton, Coopers Plains, Corning, Greenwood, Hammondsport, Hornell, Jasper, Kanona, Lindley, Painted Post, Perkinsville, Prattsburgh, Pulteney, Rexville, Savona, Troupsburg, Wayland, Woodhull
SuffolkAmagansett, Amityville, Aquebogue, Babylon, Bay Shore, Bayport, Bellport, Blue Point, Bohemia, Brentwood, Bridgehampton, Brightwaters, Brookhaven, Calverton, Center Moriches, Centereach, Centerport, Central Islip, Cold Spring Harbor, Commack, Copiague, Coram, Cutchogue, Deer Park, East Hampton, East Islip, East Marion, East Moriches, East Northport, East Quogue, East Setauket, Eastport, Farmingville, Fishers Island, Great River, Greenlawn, Greenport, Hampton Bays, Hauppauge, Holbrook, Holtsville, Huntington, Huntington Station, Islandia, Islip, Islip Terrace, Jamesport, Kings Park, Lake Grove, Laurel, Lindenhurst, Manorville, Mastic, Mastic Beach, Mattituck, Medford, Melville, Mid Island, Middle Island, Miller Place, Montauk, Moriches, Mount Sinai, Nesconset, New Suffolk, North Babylon, Northport, Oakdale, Ocean Beach, Orient, Patchogue, Peconic, Port Jefferson, Port Jefferson Sta, Quogue, Remsenburg, Ridge, Riverhead, Rocky Point, Ronkonkoma, Sag Harbor, Sagaponack, Saint James, Sayville, Selden, Shelter Island, Shelter Island Hei, Shirley, Shoreham, Smithtown, Sound Beach, South Jamesport, Southampton, Southold, Speonk, Stony Brook, Upton, Wading River, Wainscott, Water Mill, West Babylon, West Islip, West Sayville, Westhampton, Westhampton Beach, Wyandanch, Yaphank
SullivanBarryville, Bethel, Bloomingburg, Burlingham, Callicoon, Callicoon Center, Claryville, Cochecton, Cochecton Center, Eldred, Fallsburg, Ferndale, Forestburgh, Fremont Center, Glen Spey, Glen Wild, Grahamsville, Hankins, Harris, Highland Lake, Hortonville, Hurleyville, Jeffersonville, Kauneonga Lake, Kenoza Lake, Kiamesha Lake, Lake Huntington, Liberty, Livingston Manor, Loch Sheldrake, Long Eddy, Mongaup Valley, Monticello, Mountain Dale, Narrowsburg, Neversink, North Branch, Obernburg, Parksville, Phillipsport, Pond Eddy, Rock Hill, Roscoe, Smallwood, South Fallsburg, Summitville, Swan Lake, Thompsonville, Westbrookville, White Lake, White Sulphur Spri, Woodbourne, Woodridge, Wurtsboro, Youngsville, Yulan
TiogaApalachin, Barton, Berkshire, Candor, Lockwood, Newark Valley, Nichols, Owego, Richford, Smithboro, Spencer, Tioga Center, Waverly, Willseyville
TompkinsBrooktondale, Dryden, Etna, Freeville, Groton, Ithaca, Jacksonville, Lansing, Locke, McLean, Newfield, Slaterville Spring, Trumansburg
UlsterAccord, Bearsville, Big Indian, Bloomington, Boiceville, Chichester, Clintondale, Connelly, Cottekill, Cragsmoor, Ellenville, Esopus, Gardiner, Glasco, Glenford, Greenfield Park, High Falls, Highland, Highmount, Hurley, Kerhonkson, Kingston, Lake Hill, Lake Katrine, Malden on Hudson, Marlboro, Milton, Modena, Mount Marion, Mount Tremper, Napanoch, New Paltz, Olivebridge, Phoenicia, Pine Hill, Plattekill, Port Ewen, Rifton, Rosendale, Ruby, Saugerties, Shandaken, Shokan, Spring Glen, Stone Ridge, Sundown, Tillson, Ulster Park, Walker Valley, Wallkill, Wawarsing, West Camp, West Hurley, West Park, West Shokan, Willow, Woodstock
WarrenAdirondack, Athol, Bakers Mills, Bolton Landing, Brant Lake, Chestertown, Cleverdale, Diamond Point, Glens Falls, Hague, Johnsburg, Kattskill Bay, Lake George, Lake Luzerne, North Creek, North River, Pottersville, Queensbury, Riparius, Silver Bay, Stony Creek, Warrensburg, Wevertown
WashingtonArgyle, Cambridge, Clemons, Comstock, Cossayuna, Fort Ann, Fort Edward, Granville, Greenwich, Hampton, Hartford, Hudson Falls, Huletts Landing, Middle Falls, Middle Granville, North Granville, Putnam Station, Salem, Shushan, Whitehall
WayneAlton, Clyde, East Williamson, Lyons, Macedon, Marion, Newark, North Rose, Ontario, Ontario Center, Palmyra, Pultneyville, Red Creek, Rose, Savannah, Sodus, Sodus Point, South Butler, Union Hill, Walworth, Williamson, Wolcott
WestchesterAmawalk, Ardsley, Ardsley on Hudson, Armonk, Baldwin Place, Bedford, Bedford Hills, Briarcliff Manor, Bronxville, Buchanan, Chappaqua, Cortlandt Manor, Crompond, Cross River, Croton Falls, Croton on Hudson, Dobbs Ferry, Eastchester, Elmsford, Goldens Bridge, Granite Springs, Harrison, Hartsdale, Hastings on Hudson, Hawthorne, Irvington, Jefferson Valley, Katonah, Larchmont, Lincolndale, Mamaroneck, Maryknoll, Millwood, Mohegan Lake, Montrose, Mount Kisco, Mount Vernon, New Rochelle, North Salem, Ossining, Peekskill, Pelham, Pleasantville, Port Chester, Pound Ridge, Purchase, Purdys, Rye, Scarsdale, Shenorock, Shrub Oak, Somers, South Salem, Tarrytown, Thornwood, Tuckahoe, Valhalla, Verplanck, Waccabuc, West Harrison, White Plains, Yonkers, Yorktown Heights
WyomingArcade, Attica, Bliss, Castile, Cowlesville, Dale, Gainesville, Java Center, Java Village, North Java, Perry, Pike, Portageville, Silver Lake, Silver Springs, Strykersville, Varysburg, Warsaw, Wyoming
YatesBellona, Branchport, Dresden, Dundee, Himrod, Keuka Park, Lakemont, Middlesex, Penn Yan, Rushville