The 110th New York State Legislature, consisting of the New York State Senate and the New York State Assembly, met from January 4 to May 26, 1887, during the third year of David B. Hill's governorship, in Albany.

Under the provisions of the New York Constitution of 1846, 32 Senators and 128 assemblymen were elected in single-seat districts; senators for a two-year term, assemblymen for a one-year term. The senatorial districts were made up of entire counties, except New York County (seven districts) and Kings County (three districts). The Assembly districts were made up of entire towns, or city wards, forming a contiguous area, all within the same county.

At this time there were two major political parties: the Democratic Party and the Republican Party. In New York City the three Democratic factions (Tammany Hall, "Irving Hall" and the "County Democrats") re-united, and nominated joint candidates in most districts. The Prohibition Party and the Greenback Party also nominated tickets.

The New York state election, 1886 was held on November 2. The only statewide elective offices up for election was carried by a Democrat. The approximate party strength at this election, as expressed by the vote for Judge of the Court of Appeals, was: Democrats 468,000; Republicans 461,000; Prohibition 36,000; and Greenback 2,000.

The Legislature met for the regular session at the State Capitol in Albany on January 4, 1887; and adjourned on May 26.

James W. Husted (R) was re-elected Speaker.

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