Administrative divisions of New York

The Boards of Cooperative Educational Services (BOCES /BOH-seez/) is a program of shared educational services provided to school districts by the New York State Legislature.

The administrative divisions of New York are the various units of government that provide local government services in the state of New York.

New York City encompasses five county-level administrative divisions called boroughs: The Bronx, Brooklyn, Manhattan, Queens, and Staten Island. All five boroughs are part of New York City, and each borough is coterminous with a respective county. The boroughs of Queens and The Bronx are concurrent with the counties of the same name, while the boroughs of Manhattan, Brooklyn, and Staten Island correspond to New York, Kings, and Richmond counties, respectively.