The 88th New York State Legislature, consisting of the New York State Senate and the New York State Assembly, met from January 3 to April 28, 1865, during the first year of Reuben E. Fenton'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 (four districts) and Kings County (two 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 Republican Party and the Democratic Party. The Democrats split over the civil war issue. The "War Democrats" and the Republicans formed a coalition known as the "Republican Union," and supported President Abraham Lincoln and the Union Army's war effort; the rump Democratic Party opposed the war, favoring a compromise with the South, and became known as "Peace Democrats" or "Copperheads."

The New York state election, 1864 was held on November 8. All four statewide elective offices up for election were carried by the Republican Union. Congressman Reuben E. Fenton and Speaker Thomas G. Alvord defeated the incumbent Gov. Horatio Seymour and Lt. David R. Floyd-Jones. The approximate party strength at this election, as expressed by the vote for Governor, was: Republican Union 369,000 and Democrats 361,000.

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