There are a few municipalities in Delaware that are in two counties (and we only have 3 counties total, stacked on top of each other). Milford is the most prominent, because it's been in two counties for a really long time, and the town is split pretty evenly between the two counties. North Milford is everything in Kent County, and South Milford is everything in Sussex County.
Smyrna and Clayton are both in Kent County and New Castle County, but Smyrna only crossed into New Castle County in the last 25 years, and Clayton in the last 10-15 years.
The most notable place in Delaware is that we have a municipality that is as close to being in two separate states under one government as possible. Delmar, DE, and Delmar, MD, function pretty close to one municipality, even though they are actually two, because they share services across the border, like the police force, school district, utilities, etc. The main street through town is the border, so eastbound traffic is in Maryland, and westbound traffic is in Delawre. I did a photothread about Delmar DE/MD more than 15 years ago,
HERE, but the photo links are gone. Delmar, as you can figure out, is combination of DELaware and MARyland.