1. Macedon, New York, USA 
2. Machias, New York, USA
3. Madison County, New York, USA (3)
4. Madison, New York, USA
5. Madrid, New York, USA
6. Malone, New York, USA (2)
7. Mamaroneck, New York, USA
8. Mandana, New York, USA
9. Manheim, New York, USA
10. Manlius, New York, USA
11. Mannsville, New York, USA
12. Manorville, New York, USA
13. Marcellus, New York, USA
14. Marion, New York, USA
15. Marshall, New York, USA
16. Martville, New York, USA
17. Maryland, New York, USA
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18. Massena, New York, USA (2)
19. Mattydale, New York, USA
20. Mayfield, New York, USA
21. McGraw, New York, USA
22. Mechanicville, New York, USA
23. Mentz, New York, USA
24. Meridian, New York, USA
25. Merrick, New York, USA
26. Mexico, New York, USA
27. Middle Hope, New York, USA (1)
28. Middletown, New York, USA
29. Millbrook, New York, USA
30. Milton, New York, USA
31. Minerva, New York, USA
32. Mineville, New York, USA
33. Minoa, New York, USA
34. Monroe, New York, USA
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35. Montezuma, New York, USA
36. Montgomery Township, New York, USA
37. Montgomery, New York, USA
38. Montour Falls, New York, USA
39. Moody, New York, USA
40. Mooers, New York, USA
41. Moriah, New York, USA
42. Moriches, New York, USA
43. Morristown, New York, USA
44. Mottsville, New York, USA
45. Mottville, New York, USA
46. Mount Kisco, New York, USA
47. Mount Morris, New York, USA (2)
48. Mount Pleasant, New York, USA
49. Mount Vernon, New York, USA
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