As of 2002, New Jersey had 21 counties, 324 municipal governments, 242 townships, 549 public school districts, and 276 special districts. Counties are classed by population and whether or not they border the Atlantic Ocean.
Cities, boroughs, and towns may employ the mayor-council system, council-manager system, commission system, or other forms of their own devising. Most townships and villages are governed by committee or by a council and a mayor with limited powers. Cities, like counties, are classed by population and location: first-class cities are those over 150,000 in population; second-class, 12,000–150,000; third-class, all others except ocean resorts; and fourth-class, ocean resorts.
The budgets of all local units are supervised by the New Jersey Department of Community Affairs, which also offers municipal aid programs.