WalletHub, an online financial advisory site, this week released its annual list of the Best and Worst States to Start a Business, with New York ranking near the bottom of the pack. The key indicators were grouped into three categories: business environment; access to resources; and business costs. The state’s low ranking can be attributed to poor performances in the business environment and business costs categories; it ranked 37th and 48th, respectively. Here are the 10 best and worst states to start a business, according to WalletHub. Best States to Start a BusinessFlorida Utah Texas Oklahoma Idaho Mississippi Georgia Indiana Nevada CaliforniaWorst States to Start a Business