The lieutenant governor of New York is a constitutional office in the executive branch of the Government of the State of New York. It is the second highest-ranking official in state government. The lieutenant governor is elected on a ticket with the governor for a four-year term. Official duties dictated to the lieutenant governor under the present New York Constitution are to serve as president of the state senate, serve as acting governor in the absence of the governor from the state or the disability of the governor, or to become governor in the event of the governor's death, resignation or removal from office via impeachment. Additional statutory duties of the lieutenant governor are to serve on the New York Court for the Trial of Impeachments, the State Defense Council, and on the board of trustees of the College of Environmental Science and Forestry. The lieutenant governor of New York is the highest-paid lieutenant governor in the country.

The Government of the State of New York, headquartered at the New York State Capitol in Albany, encompasses the administrative structure of the U.S. state of New York, as established by the state's constitution. Analogously to the US federal government, it is composed of three branches: executive, legislative, and judicial. The head of the executive is the governor. The Legislature consists of the Senate and the Assembly. The Unified Court System consists of the Court of Appeals and lower courts. The state is also divided into counties, cities, towns, and villages, which are all municipal corporations with their own government.