Niagara Falls is a city on the Niagara River, in New York State. It’s known for the vast Niagara Falls, which straddle the Canadian border. In Niagara Falls State Park, the Observation Tower, at Prospect Point, juts out over Niagara Gorge for a view of all 3 waterfalls. Trails from the Niagara Gorge Discovery Center lead to other viewpoints. The Aquarium of Niagara is home to Humboldt penguins, seals and sea lions.