Counties and incorporated municipal governments (also known as "general purpose units of local government"; i.e., … See more

The county is the primary administrative division of New York. There are sixty-two counties in the state. Five of the counties are boroughs of the City of New York and do not have functioning county governments. While origi… See more

In New York, each city is a highly autonomous incorporated area that, with the exceptions of New York City and Geneva, is contained within one county. Cities in New York are classified by the U.S. Census Bureau as i… See more

In New York, a town is a municipal corporation, and is the major division of each county (excluding the five boroughs that comprise New York City), very similar to townships in other states such as Pennsylvan… See more

In New York, a village is an incorporated area. About 85% of villages fall within a single town. Villages in the State of New York are classified by the Census Bureau as incorporated places. Like all municipal corporation… See more

A borough is one of the five major administrative divisions of the consolidated City of New York. Boroughs do not currently exist elsewhere in the state. Each of the five boroughs of the city is coextensiv… See more

In New York, special purpose units of government provide specialized services only to those who live in the district, and are empowered to tax residents of the district for the services provided in common. Special dist… See more