New York has numerous overlapping local taxing entities.  

Below is a map showing the boundaries of counties, towns, villages and certain other taxing entities such as water districts. As you can see, New York State quickly gets filled in with thousands-upon-thousands of overlapping taxing entities. The map starts with: counties; then counties, cities & towns; then counties, cities, towns & villages; then counties, cities, towns, villages & school districts; then counties, cities, towns, villages, school districts & some of the special districts.