The Alfred E. Smith Building, known officially as the Alfred E. Smith State Office Building and sometimes called simply the Smith Building, is a structure located in downtown Albany, New York across the street from the New York State Capitol and One Commerce Plaza. The building's namesake, Alfred Emmanuel Smith, was a four-term governor of New York and the Democratic Party's nomination for the 1928 presidential election. The Art Deco skyscraper has 34 stories and at 388 feet is Albany's second tallest structure. Completed in 1928, it houses offices of the New York State government. Built originally with an observation deck on the 31st floor, the 350-foot-high open-air deck was closed in 1976 when the 589-foot-tall 42nd floor enclosed Corning Tower Observation Deck was opened. An extensive renovation of the building began in 2002. This modernization, which cost at least $103 million, is now finished.
Prior to reconstruction, the building was home to the state Comptroller's Office.