Local government in New York consists of:
- Counties: There are 62 counties in New York. Five of these counties fall under the jurisdiction of the City of New York. 38 are governed by general law and 19 have charters.
- Cities: There are 62 cities in New York. All cities have charters.
- Towns: There are 932 towns. No towns have charters, being governed by the Town Law. The area of each county (excluding cities) is divided into towns.
- Village: There are 551 villages. No villages have charters, being governed by the Village Law. Each village exists within a town.
Note: The distinction between villages and cities is not based on population, but organization.
- In addition, there are 1,172 special districts and 679 independent school districts.
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