In some states, a municipality may reside in only one county and may not annex territory in adjacent counties, but in the majority of states, the state constitution or state law allows municipalities to extend across county boundaries. At least 32 states include municipalities in multiple counties . Dallas and Oklahoma City , for example, both contain portions of five counties. New York City is an unusual case because it encompasses multiple counties in one city. The city comprises five counties in their entirety, each coextensive with one of the five boroughs of the city: Manhattan (New York County), The Bronx (Bronx County), Queens (Queens County), Brooklyn (Kings County), and Staten Island (Richmond County).