The word borough has many meanings relating to local government in the United States. Since the Tenth Amendment to the United States Constitution makes local government for the most part a matter for the states rather than the federal government, the states are free to have political subdivisions called "boroughs", or not to do so, and to define the word in many different ways.
New York City has a unique form of government which administers the five fundamental constituent parts that make up the entire city; it differs significantly from other borough forms of government used in other parts of the Tri-State Region and elsewhere in the United States.
New York City Boroughs[]
The city New York City in the state of New York has been divided in five boroughs: