ray brook is a hamlet in new york state, united states located on ny 86 between saranac lake and lake placid in the town of north elba in essex county. it is the site of the adirondack park agency, the district 5 office of the new york state department of environmental conservation, the federal correctional institution, ray brook and the adirondack correctional facility. the new york state office of real property tax services - an office within the new york state department of taxation and finance - has an office here as well.