The newest is Bronx County, created in 1914 from the portions of New York City that had been annexed from Westchester County in the late 19th century and added to New York County.- List of counties in New York
Situated on one of the world's largest natural harbors, with water covering 36.4% of its surface area, New York City is composed of five boroughs, each of which is coextensive with a respective county of the state of New York.- New York City
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Manhattan, known regionally as The City, is the most densely populated and geographically smallest of the five boroughs of New York City.
It is the urban core of the New York metropolitan area, and coextensive with New York County, one of the original counties of the U.S. state of New York.