The "Waterfalls of New York" refers to several notable waterfalls located throughout the state, with some of the most famous being Niagara Falls, Kaaterskill Falls, and Taughannock Falls. These natural wonders attract visitors for their stunning beauty and unique features, showcasing the diverse landscapes of New York. Niagara Falls is one of the largest and most well-known waterfalls in the world, straddling the border between the United States and Canada. Kaaterskill Falls, located in the Catskill Mountains, is known for its picturesque two-tiered drop, while Taughannock Falls boasts one of the tallest vertical drops east of the Rocky Mountains.