New York City borders zero states. The five boroughs—Manhattan, Brooklyn, Queens, The Bronx, Staten Island—are entirely within New York State.
People often conflate New York City with New York State. The state shares borders with five states:
Jurisdiction, taxation, voting, and services follow city/state lines—not metro area perceptions. NYC residents pay city income tax; Westchester commuters don't. The NYPD patrols the city; state police handle highways.
So while the Tri-State Area (NY/NJ/CT) functions as one economic region, New York City itself is an island—literally and administratively—within New York State.