"New York is by far the least free state in the Union (#50 economic, #48 personal). One of us lives in New York and can attest to the fact that few New Yorkers would be surprised by such a finding. Sadly, equally few New Yorkers seem to believe that anything can be done about the situation. New York has the highest taxes in the country. Property, selective sales, individual income, and corporate income taxes are particularly high. Spending on social services and “other” is well above national norms. Only Massachusetts has more government debt as a percentage of the economy. Government employment is higher than average. On personal freedoms, gun laws are extremely restrictive, but marijuana laws are better than average (while tobacco laws are extremely strict). Motorists are highly regulated, but several kinds of gambling are allowed statewide (not casinos, except on reservations). Home school regulations are burdensome, but asset forfeiture has been reformed. Along with Vermont, New York has the strictest health insurance community rating regulations. Mandated coverages are also very high. Eminent domain is totally unreformed. Perversely, the state strictly limits what grassroots PACs may give to candidates and parties, but not what corporations and unions may give."
If you're an American (or find America fascinating), this study is really interesting reading.