New York is the third most expensive state in the country to do business in, according to a special report, ” 2011 America’s Top States for Business conducted by CNBC. The report examines propery taxes, business taxes, utility costs, wages, and rental costs for office and industrial space. Only Hawaii and Alaska are more expensive. Other categories examined in the study include: access to capital, education, technology/innovation, infrastructure/transportation, cost of living, and quality of life. Not surprisingly, New York ranks among the top three for technology/innovation((#2), education(#1), and access to capital(#3).