Boroughs exist in United Kingdom , more specifically in England and Northern Ireland , in the Canadian province of Quebec , in some states of the United States , in Israel , and formerly they also existed in New Zealand . Boroughs as administrative units are to be found in Ireland and the United Kingdom , more specifically in England and Northern Ireland . Boroughs also exist in the Canadian province of Quebec and formerly in Ontario , in some states of the United States , in Israel , and formerly in New Zealand .