as reported by M. M. Tirion
The state of NY contains 534 villages, each a legally prescribed “municipal corporation,” with all the concomitant duties and priveleges. Villages seldom occupy two counties and also rarely sit in more than one town. Three villages in NYS however are situated in 3 towns, but all of those are confined to one county. One village even occupies two counties and sits in two towns. However, the undisputed winner of most overlapping municipal corporations is Saranac Lake! This village sits in two counties (Franklin and Essex) AND 3 towns (Harrietstown, North Elba and St Armand)!! Can you imagine coordinating snow plowing, street maintenance and property assessments/tax rates? Bravo to the residents of Saranac Lake for demonstrating that multi-level, cooperative administration can work very well.
And thanks to Rich Shapiro and Peggy Wiltberger for drawing my attention to this nugget
Local Government Matters 