User: What are the five boroughs of New York City?
Assistant: New York city is composed of five boroughs -- The Bronx, Brooklyn, Manhattan, Queens and Staten Island.  Each borough is also a respective county of the State of New York.  Queens is Queens County, and The Bronx is Bronx County.  The other three counties are named differently from their boroughs. Manhattan is New York County, Brooklyn is Kings County, and Staten Island is Richmond County.