City

The administrative divisions of New York are the various units of government that provide local government services in the state of New York. The state is divided into counties, cities, towns, and villages, which are all municipal corporations with their own government that provide most local government services. Whether a municipality is defined as a city, town, or village is not dependent on population or land area, but rather by the form of government selected by the residents and approved by the state legislature. Each such government is granted varying home rule powers as provided by the New York Constitution. New York also has various corporate entities that serve single purposes that are also local governments, such as school and fire districts. New York has 62 counties, which are subdivided into 932 towns and 62 cities; it also has 10 Indian reservations. In total, the state has over 3400 active local governments and over 4200 taxing jurisdictions.