Geographic relationships between cities and counties In some states, a municipality may be in only one county and may not annex territory in adjacent counties, but in the majority of states, the state constitution or state law allows municipalities to extend across county boundaries. At least 32 states include municipalities in multiple counties. Dallas, for example, contains portions of five counties, while numerous other cities comprise portions of four counties. New York City is an unusual case because it encompasses multiple entire counties in one city. Each of those counties is coextensive with one of the five boroughs of the city: Manhattan (New York County), The Bronx (Bronx County), Queens (Queens County), Brooklyn (Kings County), and Staten Island (Richmond County).
Geographic relationships between cities and counties In some states, a municipality may be in only one county and may not annex territory in adjacent counties, but in the majority of states the state constitution or state law allows municipalities to extend across county boundaries. At least 32 states include municipalities in multiple counties. Dallas, for example, contains portions of five counties, while numerous other cities comprise portions of four counties. New York City is an unusual case because it encompasses multiple entire counties in one city. Each of those counties is coextensive with one of the five boroughs of the city: Manhattan (New York County), The Bronx (Bronx County), Queens (Queens County), Brooklyn (Kings County), and Staten Island (Richmond County).