Flags of New York City the borough, blue and gold. The Borough of Manhattan unofficial flag is very similar to the New York City flag. The only difference from the City flag is the use of the seal of the Borough in place of the City Seal. The seal is similar to the city's, but circular in shape. It has two stars below and is encircled by the inscription "BOROUGH OF MANHATTAN" NOVEMBER 1, 1683. The date at the bottom is the date on which the Province of New York was divided into twelve counties by New York Governor Thomas Dongan, and it was created
Boroughs of New York City 1898. Under the 1898 City Charter adopted by the New York State Legislature, a "borough" is a municipal corporation that is created when a county is merged with populated areas within it. The limited powers of the borough governments are inferior to the authority of the Government of New York City, contrasting significantly with other borough administrations of government used in Connecticut, New Jersey, and Pennsylvania, where a borough is an independent level of government, as well as borough forms used in other states and in Greater London. New York City is often referred to collectively as the five boroughs;