The United States District Court for the Eastern District of New York is the federal district court whose territorial jurisdiction spans five counties in New York State: the four Long Island counties of Nassau, Suffolk, Kings (Brooklyn), and Queens, as well as Richmond, the latter three being among New York City's five boroughs. The court also has concurrent jurisdiction with the Southern District of New York over the waters of New York (Manhattan) and Bronx Counties. Its courthouses are located in Brooklyn and Central Islip.