New York City encompasses five different county-level administrative divisions called boroughs: Manhattan, the Bronx, Queens, Brooklyn, and Staten Island. Each of the boroughs is coextensive with a respective county, the primary administrative subdivision within New York State.

The term borough was adopted to describe a form of governmental administration for each of the five fundamental constituent parts of the newly consolidated city in 1898. Under the 1898 City Charter adopted by the New York State Legislature, a "borough" is a municipal corporation that is created when a county is merged with populated areas within it.

Each borough is represented by a borough president. Brooklyn, Queens, and Staten Island each have a Borough Hall with limited administrative functions. The Manhattan Borough President's office is situated in the Manhattan Municipal Building. The Bronx Borough President's office used to be in its own Bronx Borough Hall but has been in the Bronx County Courthouse for decades. Since the abolition of the Board of Estimate in 1990 (due to a 1989 ruling of the U.S. Supreme Court), the borough presidents have minimal executive powers, and there is no legislative function within a borough.

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