It depends on what data is present in OSM. For example, there’s Manhattan Manhattan, New York - CityStrides (admin level 7) and then there’s also its Community Boards e.g. Manhattan Community Board 1, New York - CityStrides (admin level 8).
Queens exists at admin level 7 Relation: Queens (9691819) | OpenStreetMap but I haven’t been able to find any admin levels below that within Queens…