I would propose a litmus test for the Boroughs (AKA NYC) and create The District of NY.

We the people, who live in NY State would elect separate leaders from the lot(s).

Two concurrent bills — Assembly Bill 2025‑A3778 and Senate Bill 2025‑S3484 — propose amending the New York State Constitution to divide the state into three autonomous regions rather than creating entirely new states
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The proposed regions are:

New Amsterdam Region – all upstate counties north of Westchester

New York Region – NYC and surrounding downstate counties (Bronx, Kings, New York, Queens, Richmond)

Montauk Region – Long Island (Nassau, Suffolk) plus Rockland and Westchester

Each region would have its own governor, legislature, and judicial system, with only a token state government to meet U.S. constitutional requirements.

Creating a new state would require:

A constitutional amendment in New York State.

Approval by a statewide vote in New York.

Congressional approval under the U.S. Constitution (Article IV, Section 3)

The tax structure would change. For the better? I doubt it, but we may enable an alternative for Alberta, CA to ponder.