New York state offers the highest wages for accountants in the country, but, at the metro level, New York City does not, a research study by website Smartest Dollar has found.

The median accountant annual salary is $97,640 ($88,603 in cost-of-living adjusted earnings) in New York state, the study found, compared to a national annual median of $77,250, according to the study. In the New York City metro area, the median salary is $98,920 ($85,645 adjusted). That salary is not the highest; that honor goes to the San Jose, Calif., metro area, where the median is $100,400 ($89,563 adjusted), followed by the Washington, D.C., metro area at $95,880 ($85,991 adjusted).

Rounding out the Top 10 metro areas are: Tulsa, Okla. ($78,890 actual, $84,9191 adjusted); the Charlotte, N.C., metro area ($79,860 actual, $84,419 adjusted); the San Francisco metro area ($98,300 actual, $83,731 adjusted); the Cleveland metro area ($77,250 actual, $83,065 adjusted); Columbus, Ohio ($76,570 actual, $81,285 adjusted); the Raleigh, N.C., metro area ($77,450 actual, $80,930 adjusted); and the Buffalo, N.Y., metro area ($77,030 actual, $80,491 adjusted).

In addition to the large metropolitan areas, Smarter Dollar ranked midsized and small metropolitan areas. It used U.S. Bureau of Labor Statistics Occupational Employment and Wage Statistics and the U.S. Bureau of Economic Analysis Regional Price Parities datasets for its analysis.