The Five Boroughs of NYC Are Not Counties—But Each Is Coextensive with One
New York City's five boroughs are municipal subdivisions, not counties. However, each borough is exactly coterminous with a county:
| Borough | County (Same Boundaries) |
| The Bronx | Bronx County |
| Brooklyn | Kings County |
| Manhattan | New York County |
| Queens | Queens County |
| Staten Island | Richmond County |
Why the Distinction Matters
- Government: Boroughs have Borough Presidents (limited power) and Community Boards. Counties have District Attorneys, clerks, courts—state-level functions.
- History: Consolidation (1898) merged cities, towns, counties into one municipal corporation (NYC). Counties retained separate legal identities for state purposes.
- Addressing: "New York, NY 100xx" = Manhattan/New York County. "Brooklyn, NY 112xx" = Kings County. Postal city ≠ borough ≠ county.
So: five boroughs, five counties, same lines, different legal roles.