1. La Fargeville, New York, USA 
2. Lackawanna, New York, USA
3. Lacona, New York, USA
4. LaGrange, New York, USA
5. Lake Clear, New York, USA
6. Lake Katrine, New York, USA
7. Lake Luzerne, New York, USA
8. Lake Placid, New York, USA
9. Lansing, New York, USA
10. Larchmont, New York, USA
11. Latham, New York, USA
12. Lawrence, New York, USA
13. Lawrenceville, New York, USA
14. Le Ray, New York, USA
15. Lebanon, New York, USA
16. Lee, New York, USA
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17. Leicester, New York, USA
18. Leon, New York, USA
19. LeRay, New York, USA (2)
20. Lewis County, New York, USA (2)
21. Lewis, New York, USA
22. Leyden, New York, USA
23. Liberty, New York, USA
24. Limerick, New York, USA
25. Limestone, New York, USA
26. Lindenhurst, New York, USA
27. Lindley, New York, USA
28. Lisbon, New York, USA
29. Lisle, New York, USA (2)
30. Little Falls, New York, USA
31. Little Genesee, New York, USA
32. Little Simon Pond, New York, USA
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33. Liverpool, New York, USA
34. Livingston County, New York, USA
35. Livingston, New York, USA
36. Locke, New York, USA
37. Lockport, New York, USA
38. Lodi, New York, USA
39. Long Island, New York, USA
40. Long Lake, New York, USA
41. Louisville, New York, USA (2)
42. Lowville, New York, USA
43. Lyme, New York, USA (2)
44. Lynbrook, New York, USA
45. Lyncourt, New York, USA (2)
46. Lysander, New York, USA
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