Anti-Semitic incidents in the United States declined for the second straight year, according to the Anti-Defamation League’s Annual Audit of Anti-Semitic Incidents. The audit, released Wednesday, reported 1,554 incidents targeting Jewish individuals or community institutions in the United States, a 12 percent decline from the 1,757 reported in 2005. Of the ’06 incidents, the 669 acts of vandalism represented a slight increase from 2005, while incidents of harassment or assault dropped significantly, from 1,140 to 885. “The audit is just one measure of anti-Semitism in the United States,” ADL National Director Abraham Foxman said. “There is also an onslaught of anti-Semitism out there in blogs, e-mails and Web sites and most significantly in conspiracy theories about alleged Jewish power which have even penetrated the mainstream that simply cannot be quantified.” New York had the most reported incidents with 284, followed by New Jersey with 244, California with 204 and Florida with 179 all of which were down from last year. Connecticut and Illinois saw significant increases, with the latter nearly doubling, from 30 to 56. Massachusetts saw a modest increase, from 93 to 96. Data in the audit are compiled from official crime statistics as well as information provided to ADL’s 30 regional offices around the country. They include criminal and non-criminal activities.