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"Five Boroughs" redirects here. For the Mercian area of this name during the tenth and eleventh centuries, see Five Boroughs of the Danelaw.

New York City, in the U.S. state of New York, is composed of five boroughs. They are Manhattan, Brooklyn, Queens, the Bronx, and Staten Island. Each borough has the same boundaries as a county of the state. The county governments were dissolved when the city consolidated in 1898, along with all city, town, and village governments within each county.

The term borough was adopted to describe a unique form of governmental administration for each of the five fundamental constituent parts of the newly consolidated city. Under New York State Law, a "borough" is a municipal corporation that is created when a county is merged with populated areas within it. This differs significantly from typical borough forms of government used in Connecticut, New Jersey, Pennsylvania, Alaska, other states, Greater London, and elsewhere.

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