ALBANY — A pair of polls released Wednesday reveal that upstate New Yorkers are increasingly worried by rising food and fuel costs and by the looming $26.2 billion, three-year deficit in the state budget.

The Quinnipiac University Polling Institute, Hamden, Conn., found that an overwhelming 95 percent of voters believe the state's budget problems are "very" or "somewhat" serious. And while some people are not opposed to raising taxes to help address budget deficits, they prefer that other peoples' taxes get hiked before their own.

"Cut services before you raise taxes, voters tell Albany," said Maurice Carroll, QUPI's director, in a press release. "If you do have to raise taxes, raise the sales tax before the income tax. That old favorite, the millionaire's tax? A good idea, says a big majority."

More than three-quarters of New York voters polled support the idea of raising taxes on the state's millionaires as part of an effort to attack the state's multi-billion-dollar deficit. And while 76 percent of upstaters back boosting millionaires' income tax rate, 58 percent of upstate residents prefer raising the state's sales tax rather than its income tax as a way to raise money.

Indeed, when given the choice between raising taxes or slashing government programs and services, 65 percent of upstate voters favored the cuts while 23 percent backed tax hikes.

Unhappiness with the state of affairs in New York is rampant upstate, as 69 percent of those polled are either "somewhat" or "very" dissatisfied with "the way things are going" in the state. And 89 percent describe the state's economy as either "not so good" or "poor." Only 16 percent of upstaters believe the economy will improve over the next year.

Upstate residents clearly prefer the governor over the Legislature. Seventy-one percent approve of how Gov. David A. Paterson "is handling his job" versus 12 percent who disapprove. Only 25 percent approve of the Legislature's job performance, while 61 percent disapprove. In June, 56 percent of upstaters gave the governor a thumbs-up on job performance, while 27 percent approved of the Legislature's effectiveness.

"Tough talk pays politically," Mr. Carroll said. "Gov. Paterson's job approval rating bounces up and he's winning the opinion war on the state's budget troubles."

On the question of who should control the state Senate, upstaters are evenly split, with 40 percent each supporting Republicans and Democrats, while the other 20 percent expressed no preference. Republicans currently hold a one-seat majority in the Senate.

Upstaters also are very concerned about rising prices for food and fuel.

The Siena Research Institute, Loudonville, found 73 percent of upstaters reporting high costs for fuel and food are having a "somewhat serious" or "very serious" impact on their financial situations. This is a 12 percent increase from a similar poll in June.

"Gas and now especially food costs are really biting into budgets," said Douglas Lonnstrom, SRI's founding director, in a press release. "These new higher prices hit lower income people first and hardest but now wallets of every size are feeling the pinch."

Eighty percent of upstate residents said escalating food prices are affecting their financial conditions, while 79 percent said the same about gasoline. These results are increases of 11 percent and 4 percent, respectively, over June.

"With over two-thirds of all households seriously affected by both gas and food costs, it is no wonder nearly every New Yorker is thinking about knitting a new sweater since that may be the only protection against the cold wind this winter," Mr. Lonnstrom said. "People will have to choose among cutting back on gas, food or heat."

Eighty-nine percent of all New Yorkers said they were "concerned" about the impact of high energy costs on their abilities to heat their homes this winter. A breakout for upstate respondents was not provided.

The Quinnipiac survey of 1,409 registered voters in New York State was conducted from July 31 through Aug. 4. It has a margin of error of plus-or-minus 2.6 percentage points.

The SRI survey of gas, energy and food prices was conducted on July 30 and 31 via random phone calls to 621 New York state residents over age 18. The poll has a margin of error of plus-or-minus 3.9 points.