Cannot say without more information. Obviously space needs to be considered. Basement sounds good to me, more secure than a garage. Plus here in the UK they do have an active grow squad which have been known to be tipped off by passing helicopters with heat sensing equipment which have seen atticks glowing like a beacon. This is very unlikely but if all rooms are the same size it could be another reason to choose the basement. But basements can be damp. Other thing to consider is your room needs to be vented (Which room can you do this in easily?) and you need a reasonable height room when using HID lamps. When in flowering the room has to be in complete darkness (can this be achieved.) Do some reading on what a grow room needs then consider along with security which room is best suited. Sorry cannot be more specific but its a bit of an open ended question without ever having seeing the rooms.
Consider the following: It gets cold in upstate NY, cold enough to cause garagely problems through mid-May. But itmight get hot in the Attic later in your cycle. will the plumber or other serviceperson need to get into the basement? How secure are each of your 3 proposed sites, that's the real question. Who might unexpectedly be going into each of the locations and discover what you're up to? Pot smells skunky. Where is it easiest to vent strong odors? Think it through and go with what fits best, and most importantly TELL NOBODY!!
Your right there, I had a friend who built his grow room in his garage but this is where his electricity and gas meters were. six weeks into his grow he had to take the whole thing down.