The purpose of this article is to describe, in simplist terms, the nature of the essential political subdivisions of the State of New York in the United States of America.

The reason for describing these is that the names used for the state's political subdivisions differ from most other states, leading to misunderstanding the governmental nature of an area.

Table of contents
1 County
2 City
3 Town
4 Village
5 Hamlet
6 Special Districts

County

The county is the primary political subdivision of the state. Counties are responsible for certain functions of planning and governance for all areas within their borders that are not delegated to lower levels of government. These often include overall planning, police service, social welfare, and coordination of special and extended education service.

A county is usually governed by a county executive and legislature, or may be governed by a Board of Supervisors of its constituent towns.

Counties generally contain towns and cities as the next level of subordinate government.

City

A city is a highly autonomous incorporated area within a county. It provides almost all services to its residents and has the highest degree of home rule and taxing jurisdiction over its residents.

Cities are governed by a mayor and other elected officials such as councilmen.

New York City is a special case. The City consists of the entire area of five counties. These counties retain a small amount of governance as boroughs, which are political subdivisions of New York City and not New York State. These boroughs individually elect borough presidents. The borough presidents once wielded considerable power as members of the City's Board of Estimate, but their positions now are largely ceremonial.

Under the state legislation that allowed the city (as the City of Greater New York) to annex huge areas beyond its original borders (including smaller cities, towns and villages) in 1898, the State of New York retains certain powers over the city.

Town

A town is the major subdivision of each county. Towns provide or arrange for most municipal services for residents of hamlets and selected services for residents of villages

A town is usually governed by a town supervisor and trustees.

A town in New York State is often called a township in other states.

Village

A village is an incorporated area of a town. A village is a clearly defined municipality that provides the services closest to the residents, such as garbage collection, street and highway maintenance, street lighting and building codes. Some villages provide their own police and other optional services. Villages have less autonomy than cities. Those municipal services not provided by the village are provided by the town that contains the village.

A village is governed by a mayor and lower elected officials, and must have a municipal building or village hall.

A village in New York State is often called a town in other states.

Hamlet

A hamlet is an unincorporated area of a town. A hamlet could be described as the rural or suburban equivalent of a neighborhood in a city or village. The area of a hamlet may not be exactly defined and may simply be contained within the zip code of its post office, or may be defined by its school district.

The hamlet does not have a formal government and receives all its municipal services from the town that contains the hamlet.

Special Districts

Special districts provide specialized services only to those who live in the district, and are empowered to tax residents of the district for the services provided in common. Special districts often cross the lines of towns, villages and hamlets, but rarely cities or counties.

School districts are the most common kind of special district. They provide, arrange or contract for all public education services, including special ed and school transportation, the latter also for non-public schools.

School districts are often not precisely coextensive with the villages or hamlets that bear the same name, meaning that a person living in one hamlet or village might send their children to a school associated with a different hamlet or village. Residents pay school taxes to the same school district in which they live and their children attend school.

Library districts are usually coextensive with the same school district but raise taxes separately and serve all the residents of the library district. They often form cooperative assocations with other library districts for shared services, purchasing and cross-library lending.

Other special districts may include fire, sanitation, police, water, and sewer.