1. Painted Post, New York, USA 
2. Palatine Bridge, New York, USA
3. Palermo, New York, USA
4. Pamelia, New York, USA
5. Parish, New York, USA
6. Parishville, New York, USA
7. Parma, New York, USA (2)
8. Patchouge, New York, USA
9. Patterson, New York, USA
10. Pavilion, New York, USA (2)
11. Peekskill, New York, USA
12. Penn Yan, New York, USA
13. Perry, New York, USA
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14. Persia, New York, USA
15. Perth, New York, USA
16. Phelps, New York, USA (2)
17. Phillips Creek, New York, USA
18. Phoenix, New York, USA
19. Piercefield, New York, USA
20. Pierstown, New York, USA
21. Pike, New York, USA
22. Pine Bush, New York, USA
23. Pittsford, New York, USA
24. Plainfield, New York, USA
25. Plattsburgh, New York, USA
26. Pompey, New York, USA
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27. Poolville, New York, USA
28. Port Byron, New York, USA
29. Port Henry, New York, USA
30. Port Jefferson, New York, USA
31. Port Leyden, New York, USA
32. Portland, New York, USA
33. Portville, New York, USA
34. Potsdam, New York, USA (2)
35. Poughkeepsie, New York, USA
36. Prattsburgh, New York, USA (2)
37. Pulaski, New York, USA
38. Pulteney, New York, USA (2)
39. Putnam County, New York, USA
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