Niagara Falls is a group of three waterfalls at the southern end of Niagara Gorge, spanning the border between the province of Ontario in Canada and the state of New York in the United States. The largest of the three is Horseshoe Falls, which straddles the international border of the two countries. It is also known as the Canadian Falls. The smaller American Falls and Bridal Veil Falls lie within the United States. Bridal Veil Falls is separated from Horseshoe Falls by Goat Island and from American Falls by Luna Island, with both islands situated in New York.

New York, sometimes called New York State, is a state in the Northeastern United States. One of the Mid-Atlantic states, it borders the Atlantic Ocean, New England, Canada and the Great Lakes. With almost 19.6 million residents, it is the fourth-most populous state in the United States and eighth-most densely populated as of 2023. New York is the 27th-largest U.S. state by area, with a total area of 54,556 square miles (141,300 km2).