[2] New York's counties are named for various Native American words; British provinces, counties, cities, and royalty; early American statesmen and military personnel; and New York State politicians.

The legislatures have powers of setting policies, levying taxes and distributing funds.

Throughout the state, including NYC, the court system and public prosecution is primarily a matter of state law but is generally organized along county lines, chosen by county voters.

[4] Some officials are elected on a borough-wide basis, the five borough presidents deal with Borough matters, while the district attorneys, and all county and state supreme court judges are generally concerned with the administration of state criminal and civil law and local ordinances in the county.

There are no official county seats, but the locations of borough halls and courthouses bestow certain neighborhoods an informal designation as county seats within their boroughs: