Towns
| State | City/Town | Town Title |
|---|---|---|
| New York | Middle Village | Middle Village, NY |
| New York | Middleburgh | Middleburgh, NY |
| New York | Middleport | Middleport, NY |
| New York | Middlesex | Middlesex, NY |
| New York | Middletown | Middletown, NY |
| New York | Middleville | Middleville, NY |
| New York | Milford | Milford, NY |
| New York | Mill Neck | Mill Neck, NY |
| New York | Millbrook | Millbrook, NY |
| New York | Miller Place | Miller Place, NY |
| New York | Millerton | Millerton, NY |
| New York | Millport | Millport, NY |
| New York | Millwood | Millwood, NY |
| New York | Milton | Milton, NY |
| New York | Mineola | Mineola, NY |
| New York | Minerva | Minerva, NY |
| New York | Minetto | Minetto, NY |
| New York | Mineville | Mineville, NY |
| New York | Minoa | Minoa, NY |
| New York | Model City | Model City, NY |
| New York | Modena | Modena, NY |
| New York | Mohawk | Mohawk, NY |
| New York | Mohegan Lake | Mohegan Lake, NY |
| New York | Moira | Moira, NY |
| New York | Mongaup Valley | Mongaup Valley, NY |