I don’t know what Rudy’s positions on taxation are, but being a liberal Republican, it’s unlikely he is particularly “Conservative” on the subject. A Mayor doesn’t necessarily deal with setting tax rates on par with what a Governor would (since state would supercede anything the city does and he has no control over that). Rudy has a definitive position on abortion, and he’s unapologetically pro-abortion, and worse than that, he refused to even condemn partial-birth abortion as a condition for getting the NY Conservative party’s nomination for Senator (something which the man for whose seat he was running for, the liberal Pat Moynihan, condemned as “infanticide”). One of many reasons I simply can’t support him.
FYI, NYC has considerable independence from Albany in fiscal and budgetary policy - there really is no other city to state relationship like it anywhere else in the USA.
It's good for both sides - the appleknockers don't have to get involved in things that don't concern them, and the city boys don't have to think about Ag policy.