The woman, who lived in Australia, was one of five people - four
passengers and a pilot - on board the aircraft when it came
down.
She has been named as Sonia Marra
Nicholson and was in the helicopter with her partner, Helen Tomaski, and mother and father,
Harriet and Paul.
They were in Manhattan celebrating her 40th birthday.
According to reports, she was trapped inside the helicopter when
it hit the water, rotor blades
first, and then sank beneath the water.
A spokesman for the Foreign Office confirmed three British
nationals were involved in the crash and that one had died.
According to NYPD, two female passengers among the survivors are
in critical condition and two males are in stable condition, Sky
News report.