 Some entities which fit this description are Philadelphia County, a legal nullity because it is entirely coterminous with the city of Philadelphia, Pennsylvania, and New York County, which is similarly coterminous with the Borough of Manhattan, in New York City (as are each of the Five Boroughs of New York City).A similar example exists for the entire state of Connecticut, where the eight counties have only a shadow existence.Virtually all of their governmental functions were abolished in 1960, the rest in 2000.