New South Wales (abbreviated as NSW) is a state on the east coast of Australia. It borders Queensland to the north, Victoria to the south, and South Australia to the west. Its coast borders the Coral and Tasman Seas to the east. The Australian Capital Territory is an enclave within the state. New South Wales' state capital is Sydney, which is also Australia's most populous city.

New York is a state in the Mid-Atlantic region of the Northeastern United States. New York was one of the original thirteen colonies that formed the United States. To distinguish it from New York City, which is the largest city in the state, it is sometimes referred to as New York State. The 27th largest U.S. state in land area, New York has a diverse geography. The state is bordered by New Jersey and Pennsylvania to the south and Connecticut, Massachusetts, and Vermont to the east. The state has a maritime border with Rhode Island, east of Long Island, as well as an international border with the Canadian provinces of Quebec to the north and Ontario to the northwest.