35. New York

Category	Score	2015 Rank	2014 Rank
Workforce	210	29 (Tie)	43
Cost of Doing Business	97	44 (Tie)	50
Infrastructure	130	39 (Tie)	38
Economy	161	31 (Tie)	34
Quality of Life	199	20 (Tie)	21
Technology & Innovation	190	4	3
Education	145	3 (Tie)	1
Business Friendliness	36	43	29
Cost of Living	5	48	50
Access to Capital	38	13	4
Overall	1211	35	40 (Tie)

Economic Profile

Governor: Andrew Cuomo, Democrat

Population: 19,746,227

GDP growth: 2.5 percent

Unemployment rate (May 2015): 5.7 percent

Top corporate tax rate: 7.1 percent

Top individual income tax rate: 8.82 percent

Gasoline tax: 62 cents/gallon

Bond rating/outlook: Aa1/stable

Major private employer: Consolidated Edison

Economic profile sources: Federation of Tax Administrators, American Petroleum Institute, Moody's Investor Service, Bureau of Economic Analysis, Bureau of Labor Statistics, UPI, New York Department of Labor

FULL LIST: 2015 TOP STATES FOR BUSINESS