Have you thought this through good? I live in Jamestown, NY, so I can speak from experience when I tell you we're the highest taxed state in the country except for maybe California. The only thing we have going for us so far is we don't (normally) get hundreds of tornado's, hurricanes, or earthquakes. We ought to advertise NY as the state without "Total Devastation" PTL
As cities go in NY, the one that's the best to live in would be Rochester. There's usually work to be found up there. Westfield, NY is right near Lake Erie and boost the lowest Property Taxes in the state. It's small, but also centrally located between Buffalo, NY and Erie, Pa. My wife and I love going up there just to walk the Lake Erie beach down to Barcelona Harbor where we look for 'Beach Glass'
Westfield has that a lot of old Culture to it and is a great place for Artist & Writer's to live.
I hope my answer has helped you decide where's the best city in NY to live in. Have a great day!