Towns
| State | City/Town | Town Title |
|---|---|---|
| New York | Oxford | Oxford, NY |
| New York | Oyster Bay | Oyster Bay, NY |
| New York | Ozone Park | Ozone Park, NY |
| New York | Painted Post | Painted Post, NY |
| New York | Palatine Bridge | Palatine Bridge, NY |
| New York | Palenville | Palenville, NY |
| New York | Palisades | Palisades, NY |
| New York | Palmyra | Palmyra, NY |
| New York | Panama | Panama, NY |
| New York | Paradox | Paradox, NY |
| New York | Parish | Parish, NY |
| New York | Parishville | Parishville, NY |
| New York | Parksville | Parksville, NY |
| New York | Patchogue | Patchogue, NY |
| New York | Patterson | Patterson, NY |
| New York | Pattersonville | Pattersonville, NY |
| New York | Paul Smiths | Paul Smiths, NY |
| New York | Pavilion | Pavilion, NY |
| New York | Pawling | Pawling, NY |
| New York | Pearl River | Pearl River, NY |
| New York | Peconic | Peconic, NY |
| New York | Peekskill | Peekskill, NY |
| New York | Pelham | Pelham, NY |
| New York | Penfield | Penfield, NY |
| New York | Penn Yan | Penn Yan, NY |