The City of New York (comprising all five counties or "boroughs") is referred to as New York, NY. The island and borough of Manhattan is New York, NY. When you write a letter to someone in Manhattan,...
394.47 kilometres (245.11 miles)
362.64 kilometres (225.34 miles)
171.92 kilometres (106.83 miles)
The City of New York IS IN the State of New York. It is is the southern portion of the state.