At least, not as far as the U.S. Postal Service is concerned. Mail to Manhattan addresses is addressed “New York, NY”; mail to the other outer boroughs (Brooklyn, the Bronx, Staten Island) is addressed with the borough name. But for some reason, mail to Queens addresses is addressed according to the neighborhood – Flushing, Jamaica, Fresh Meadows, Corona, Hollis, etc. Why is that?
(N.B.: I know that you can also address mail in Manhattan to localized names, e.g., “Chinatown, NY 10013.” But this is both rare and nonstandard, and almost everywhere else in the country it makes the Postal Service downright cranky, whereas in Queens it’s apparently the rule.)