From Getty Images:

NEW YORK, NY - OCTOBER 29: Rising water, caused by Hurricane Sandy, rushes into a subterranian parking garage on October 29, 2012, in the Financial District of New York, United States. Hurricane Sandy, which threatens 50 million people in the eastern third of the U.S., is expected to bring days of rain, high winds and possibly heavy snow. New York Governor Andrew Cuomo announced the closure of all New York City bus, subway and commuter rail service as of Sunday evening (Photo by Andrew Burton/Getty Images)

Click here for more shots of Manhattan under water >