New York City holds the United States' most famous Times Square New Year's Eve ball drop.
The event takes place in Times Square in Midtown Manhattan, where a lighted ball descends from One Times Square shortly before midnight. The ceremony is watched by spectators in the square, television audiences, and online viewers around the world. Although other American cities hold countdowns and ball drops, this is the landmark event associated with the phrase “ball drop.”
The tradition began in 1907, when the first ball welcomed 1908. It was created for celebrations connected with the New York Times's new headquarters. The location later retained the Times Square name even after the newspaper moved elsewhere.
New York City is the municipality, while Manhattan is the borough and Times Square is the specific district. Those terms are related but not interchangeable answers. The event also includes musical performances and a midnight confetti release, but the descending illuminated ball remains its central symbol.