Unlike most American cities, which lie within a single county, extend partially into another county, or constitute a county in themselves, each of New York City's five boroughs is coextensive with a county of New York state:
- The Borough of The Bronx is Bronx County.
- The Borough of Brooklyn is Kings County.
- The Borough of Manhattan is New York County.
- The Borough of Queens is Queens County.
- The Borough of Staten Island is Richmond County.
