4.New York
New York scored higher than most other cities in the ranking in all of the categories outside of quality of life, where it ranked a miserable 47th. New York partnered with IBM in 2009 to launch the IBM Business Analytics Solution Center to address “the growing demand for the complex capabilities needed to build smarter cities and help clients optimize all manner of business processes and business decisions.” In New York, IBM is already helping the city prevent fires and protect first responders as well as identify questionable tax refund claims—a move that is expected to save the city about $100 million over a five-year period.