Upstate:
beautiful natural glacier lakes
the high peaks of the Adirondacks
NY Wines
Rochester Hot Dogs
Downstate:
the business
the culture
the people
the energy
the roar of the subway
the traffic noises
the resilience of the people
the ethnic traditions that carry over through the generations
the access to the best of everything (health care, universities, etc)
THE FOOD
I've been a up-stater and a down-stater--- I love them both! Even though I live in Ohio now, I'm always in a New York State of Mind =)