Ask what you want, take what you can get.
All state, commonwealth, and territory abbreviations for the USA are taken. I didn't whois all LLseo to see if that is the case as well. Where this name has value is that there are 2 areas to focus on: the business hub of New York City or the entire state; much like Louisiana with LA, except the city on the west coast.
ALseo.com
AKseo.com
AZseo.com
ARseo.com
CAseo.com
COseo.com
CTseo.com
DEseo.com
FLseo.com
GAseo.com
HIseo.com
IDseo.com
ILseo.com
INseo.com
IAseo.com
KSseo.com
KYseo.com
LAseo.com
MEseo.com
MDseo.com
MAseo.com
MIseo.com
MNseo.com
MSseo.com
MOseo.com
MTseo.com
NEseo.com
NVseo.com
NHseo.com
NJseo.com
NMseo.com
NYseo.com
NCseo.com
NDseo.com
OHseo.com
OKseo.com
ORseo.com
PAseo.com
RIseo.com
SCseo.com
SDseo.com
TNseo.com
TXseo.com
UTseo.com
VTseo.com
VAseo.com
WAseo.com
WVseo.com
WIseo.com
WYseo.com
ASseo.com
DCseo.com
FMseo.com
GUseo.com
MHseo.com
MPseo.com
PWseo.com
PRseo.com
VIseo.com
I didn't run through any of these to see if companies have actually established themselves on them, or if they're redirects. This gives you an upper-hand in negotiations if so, even if a small state, or even territory like the Marshall Islands.
phrase; searches; comp; cpc
nyseo; 30; Low; -
ny seo; 170; Medium; $4.41
new york seo; 1,000; Medium; $14.80
IMO, you shouldn't have a problem with a $$$ reseller flip. Though, the true value will lie in any SEO agency working out of NY/NYC who themselves are paying upwards of the $14.80 CPC (possibly higher with other terms).
Edit: Looks like some nice sales on NameBio. Rather old for low $$$$, 2011, but indicative of a strong reseller price. The most recent sale is qqseo.com for $125 on Flippa, with QQ meaning absolutely nothing to me, and some states. No reason that you can't break-even, but, go for the gold.
GL