Feature Name | Class | Elev. meters | County | Latitude DMS | Longitude DMS |
| Lowland Town Park | Park | | Rockland | 41 13 38 N | 073 59 07 W |
| Lowman | Populated Place | 256 | Chemung | 42 01 47 N | 076 43 14 W |
| Lowrence Brook | Stream | | Hamilton | 43 43 03 N | 074 18 50 W |
| Lows Lake | Reservoir | 537 | St. Lawrence | 44 06 31 N | 074 40 21 W |
| Lowville | Populated Place | 269 | Lewis | 43 47 12 N | 075 29 31 W |
| Lowville Reservoir | Reservoir | 320 | Lewis | 43 49 20 N | 075 19 18 W |
| Loyal Baptist Church | Church | | Bronx | 40 49 35 N | 073 53 47 W |
| Loyola Hall | Building | | Bronx | 40 51 46 N | 073 53 08 W |
| Loyola Seminary | School | 206 | Westchester | 41 18 37 N | 073 50 15 W |
| Lubavitcher High School | School | | Kings | 40 37 39 N | 073 58 14 W |
| Lubavitcher School Chabad | School | | Kings | 40 37 39 N | 073 58 14 W |
| Lubavitcher Yeshiva | School | | Kings | 40 39 55 N | 073 56 21 W |
| Lucas Cemetery | Cemetery | 360 | Ontario | 42 48 02 N | 077 20 14 W |
| Lucas Kill | Stream | | Ulster | 42 07 13 N | 074 01 06 W |
| Luce Hill | Summit | 605 | Chautauqua | 42 20 07 N | 079 14 07 W |
| Luce Hill Cemetery | Cemetery | 601 | Chautauqua | 42 20 18 N | 079 14 13 W |
| Luce Landing | Populated Place | 6 | Suffolk | 40 59 08 N | 072 37 05 W |
| Lucifer Falls | Falls | 233 | Tompkins | 42 24 02 N | 076 35 03 W |
| Lucky Bay | Bay | 92 | Jefferson | 44 18 01 N | 075 41 52 W |
| Lucky Hill | Summit | 550 | Broome | 42 01 30 N | 075 56 14 W |
| Lucky Lakes | Lake | 487 | Cattaraugus | 42 26 49 N | 078 29 03 W |
| Lucky Star Lake | Reservoir | 101 | Jefferson | 44 07 59 N | 076 05 45 W |
| Ludden High School | School | 150 | Onondaga | 43 02 03 N | 076 12 27 W |
| Ludingtonville | Populated Place | 276 | Putnam | 41 30 32 N | 073 41 28 W |
| Ludlow | Populated Place | 17 | Westchester | 40 55 41 N | 073 54 03 W |
| Ludlow Corners | Locale | 371 | Oneida | 42 58 00 N | 075 13 55 W |
| Ludlow Corners | Locale | 400 | Tompkins | 42 34 29 N | 076 26 39 W |
| Ludlow Creek | Stream | | Chenango | 42 25 50 N | 075 39 51 W |
| Ludlow Station | Locale | 5 | Westchester | 40 55 27 N | 073 54 16 W |
| Ludlow Swamp | Swamp | 237 | Saratoga | 43 02 15 N | 074 02 36 W |
| Ludlows Creek | Stream | | Suffolk | 40 43 39 N | 073 07 26 W |
| Ludlowville | Populated Place | 151 | Tompkins | 42 33 13 N | 076 32 19 W |
| Ludlum School | School | 20 | Nassau | 40 42 12 N | 073 36 44 W |
| Lufker Airport | Airport | 15 | Suffolk | 40 49 29 N | 072 45 01 W |
| Luke Airport | Airport | 473 | Broome | 42 01 25 N | 075 57 24 W |
| Lull Cemetery | Cemetery | 365 | Otsego | 42 34 18 N | 075 12 18 W |
| Lumbert Hill | Summit | 667 | Delaware | 42 17 08 N | 075 01 12 W |
| Lummisville | Populated Place | 93 | Wayne | 43 14 42 N | 076 54 23 W |
| Lupton Hall | Building | | Suffolk | 40 45 02 N | 073 25 53 W |
| Lush Swamp | Swamp | 119 | Dutchess | 41 56 44 N | 073 47 27 W |
| Lusk Reservoir | Reservoir | 99 | Orange | 41 23 10 N | 073 57 44 W |
| Luther | Populated Place | 141 | Rensselaer | 42 36 14 N | 073 39 03 W |
| Luther Airport | Airport | 226 | Madison | 43 01 45 N | 075 50 42 W |
| Luther Creek | Stream | | Lewis | 43 44 55 N | 075 44 23 W |
| Luther Hill | Summit | 119 | Jefferson | 44 01 25 N | 076 06 30 W |
| Luther Hill Cemetery | Cemetery | 112 | Jefferson | 44 01 33 N | 076 05 58 W |
| Lutheran Cemetery | Cemetery | 41 | Queens | 40 42 44 N | 073 53 15 W |
| Lutheran Church In America | Church | | New York | 40 44 58 N | 073 58 55 W |
| Lutheran Church of Our Redeemer | Church | 51 | Westchester | 41 17 08 N | 073 55 27 W |
| Lutheran Church of Our Savior | Church | | Nassau | 40 39 12 N | 073 41 48 W |
| Lutheran Church of Our Savior | Church | | Queens | 40 42 35 N | 073 47 14 W |
| Lutheran Church of Our Savior | Church | | Suffolk | 40 46 36 N | 073 00 49 W |
| Lutheran Church of Saint John | Church | | Queens | 40 42 10 N | 073 51 28 W |
| Lutheran Church of Saint John | Church | | Queens | 40 45 36 N | 073 48 56 W |
| Lutheran Church of the Ascension | Church | | Queens | 40 42 17 N | 073 52 21 W |
| Lutheran Church of the Ascension | Church | | Queens | 40 43 02 N | 073 49 03 W |
| Lutheran Church of the Epiphany | Church | | Bronx | 40 52 29 N | 073 52 44 W |
| Lutheran Church of the Epiphany | Church | | Nassau | 40 42 19 N | 073 38 13 W |
| Lutheran Church of the Messiah | Church | | Queens | 40 45 33 N | 073 48 04 W |
| Lutheran Church of the Resurrection | Church | | Nassau | 40 43 43 N | 073 37 21 W |
| Lutheran Church of the Resurrection | Church | | Queens | 40 41 50 N | 073 45 48 W |
| Lutheran Church of the Resurrection | Church | | Queens | 40 45 21 N | 073 47 23 W |
| Lutheran Hospital of Brooklyn | Hospital | 19 | Kings | 40 40 28 N | 073 54 16 W |
| Lutheran School of Flushing and Bayside | School | | Queens | 40 46 04 N | 073 46 21 W |
| Lutheranville | Populated Place | 581 | Schoharie | 42 35 05 N | 074 38 28 W |
| Luxton Lake | Lake | 281 | Sullivan | 41 36 14 N | 075 00 34 W |
| Luzerne | Populated Place | 369 | Delaware | 41 57 05 N | 075 08 53 W |
| Luzerne Mountains | Range | 382 | Warren | 43 17 14 N | 073 45 06 W |
| Luzerne Reservoir | Reservoir | 268 | Warren | 43 18 39 N | 073 48 08 W |
| Luzon Lake | Lake | 420 | Sullivan | 41 46 01 N | 074 40 28 W |
| Lybolt Brook | Stream | | Sullivan | 41 39 21 N | 074 48 06 W |
| Lycee Francais De New York | School | | New York | 40 46 21 N | 073 58 00 W |
| Lycoming | Populated Place | 102 | Oswego | 43 29 55 N | 076 23 09 W |
| Lyde Brook | Stream | | St. Lawrence | 44 38 19 N | 074 41 36 W |
| Lydia Pond | Lake | 482 | Franklin | 44 23 38 N | 074 23 31 W |
| Lydiatt Creek | Stream | | Oswego | 43 14 35 N | 075 55 54 W |
| Lydscker Pond (historical) | Reservoir | | Rockland | 41 05 36 N | 073 55 48 W |
| Lying-In Hospital (historical) | Hospital | 8 | New York | 40 44 04 N | 073 59 02 W |
| Lykers | Populated Place | 310 | Montgomery | 42 48 40 N | 074 28 18 W |
| Lykers Cemetery | Cemetery | 317 | Montgomery | 42 48 31 N | 074 29 22 W |
| Lyles House | Building | 53 | Westchester | 40 56 04 N | 073 50 32 W |
| Lyman Brook | Stream | | Oneida | 43 22 12 N | 075 30 29 W |
| Lyman Cemetery | Cemetery | 302 | Jefferson | 43 45 02 N | 075 57 59 W |
| Lynbrook | Populated Place | 6 | Nassau | 40 39 17 N | 073 40 18 W |
| Lynbrook Baptist Church | Church | | Nassau | 40 39 28 N | 073 40 07 W |
| Lynbrook North Middle School | School | | Nassau | 40 39 36 N | 073 40 50 W |
| Lynbrook Post Office | Post Office | | Nassau | 40 39 16 N | 073 40 29 W |
| Lynbrook Public Library | Building | | Nassau | 40 39 15 N | 073 40 27 W |
| Lynbrook Senior High School | School | | Nassau | 40 39 13 N | 073 40 22 W |
| Lynbrook South Middle School | School | | Nassau | 40 38 42 N | 073 40 54 W |
| Lynbrook Station | Locale | | Nassau | 40 39 21 N | 073 40 30 W |
| Lynch Cemetery | Cemetery | 178 | Oneida | 43 15 53 N | 075 51 29 W |
| Lynch Mountain | Summit | 513 | Clinton | 44 32 49 N | 073 39 37 W |
| Lynch Mountain | Summit | 425 | Essex | 44 25 23 N | 073 27 59 W |
| Lynch Tract | Populated Place | 143 | Oneida | 43 13 24 N | 075 26 23 W |
| Lynchs Pond | Lake | 363 | Sullivan | 41 41 50 N | 074 55 25 W |
| Lyncourt | Populated Place | 136 | Onondaga | 43 04 53 N | 076 07 33 W |
| Lyncourt School | School | 133 | Onondaga | 43 05 03 N | 076 07 54 W |
| Lynd Annex | Building | 51 | Westchester | 40 56 08 N | 073 50 43 W |
| Lyndon | Populated Place | 629 | Cattaraugus | 42 18 18 N | 078 21 13 W |
| Lyndon | Populated Place | 140 | Onondaga | 43 01 45 N | 076 03 15 W |
| Lyndonville | Populated Place | 98 | Orleans | 43 19 36 N | 078 23 20 W |
| Lynes Cemetery | Cemetery | 378 | Otsego | 42 37 40 N | 074 56 50 W |
| Lynnwood | Locale | 237 | Saratoga | 43 18 08 N | 073 55 00 W |
| Lynus Vly | Lake | 607 | Fulton | 43 09 16 N | 074 18 14 W |
| Lynus Vly Outlet | Stream | | Fulton | 43 11 22 N | 074 19 58 W |
| Lynwood Avenue School | School | 40 | Suffolk | 40 50 02 N | 073 01 54 W |
| Lyon Brook | Stream | | Chenango | 42 27 53 N | 075 33 16 W |
| Lyon Brook | Stream | | Franklin | 44 25 12 N | 074 05 35 W |
| Lyon Cemetery | Cemetery | 442 | Sullivan | 41 42 53 N | 074 51 25 W |