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- Lockwood
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- Lodi
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- Long Eddy
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- Longwood
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- Lorraine
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- Lysander
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- Marilla
- Marion
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- Maspeth
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- Massena
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- Maybrook
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- McGraw
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- Mexico
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- Millbrook
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- Millwood
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- Milton - Saratoga County
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- Minerva
- Minetto
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- Minoa
- Model City
- Modena
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- Monroe
- Monsey
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- Montour Falls
- Montrose
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- Moriches
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- Mount Vernon
- Mount Vision
- Mountain Dale
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- North Chili
- North Collins
- North Creek
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- North Hills
- North Hoosick
- North Hudson
- North Java
- North Lawrence
- North Norwich
- North Pitcher
- North River
- North Rose
- North Salem
- North Syracuse
- North Tonawanda
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- Norwich
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- Nunda
- Nyack
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- Obernburg
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- Odessa
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- Olcott
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- Old Brookville
- Old Chatham
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- Old Westbury
- Olean
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- Olivebridge
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- Olmstedville
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- Oneida
- Oneonta
- Ontario
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- Orient
- Oriskany
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- Orwell
- Ossining
- Oswegatchie
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- Otego
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- Otselic
- Otto
- Ouaquaga
- Ovid
- Owasco
- Owego
- Owls Head
- Oxbow
- Oxford
- Oyster Bay
- Oyster Bay Cove
- Ozone Park
- Painted Post
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- Palenville
- Palisades
- Palmyra
- Panama
- Paradox
- Parish
- Parishville
- Parksville
- Patchogue
- Patterson
- Pattersonville
- Paul Smiths
- Pavilion
- Pawling
- Pearl River
- Peconic
- Peekskill
- Pelham
- Pelham Manor
- Pembroke
- Pendleton
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- Penn Yan
- Pennellville
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- Perry
- Perrysburg
- Perth
- Peru
- Peterboro
- Petersburg
- Phelps
- Philadelphia
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- Phoenicia
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- Piercefield
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- Piffard
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- Pine Plains
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- Piseco
- Pitcher
- Pittsford
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- Plainview
- Plainville
- Plandome
- Plattekill
- Plattsburgh
- Pleasant Valley
- Pleasantville
- Plessis
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- Poestenkill
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- Poland
- Pomona
- Pompey
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- Poplar Ridge
- Port Byron
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- Port Ewen
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- Port Henry
- Port Jefferson
- Port Jefferson Station
- Port Jervis
- Port Kent
- Port Leyden
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- Portageville
- Porter Corners
- Portland
- Portlandville
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- Poughkeepsie
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- Pound Ridge
- Prattsburgh
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- Preble
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- Prince
- Prospect
- Pulaski
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- Purchase
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- Putnam Station
- Putnam Valley
- Pyrites
- Rainbow Lake
- Randolph
- Ransomville
- Raquette Lake
- Ravena
- Ray Brook
- Raymertown
- Raymondville
- Reading Center
- Red Creek
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- Redfield
- Redford
- Redwood
- Rego Park
- Remsen
- Remsenburg
- Rensselaer
- Rensselaer Falls
- Rensselaerville
- Retsof
- Rexford
- Rexville
- Rhinebeck
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- Richford
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- Richmond Hill
- Richmondville
- Richville
- Ridge
- Ridgewood
- Rifton
- Riparius
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- Riverdale
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- Rochester
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- Rockville Centre
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- Salisbury Mills
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