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New Year's Eve is a separate observance from the observance of New Year's Day. In modern Western practice, New Year's Eve is celebrated with parties and social gatherings spanning the transition of the year at midnight. Many cultures use fireworks and other forms of noise making in part of the celebration. New Year's Eve is observed universally on 31 December according to the year numbering of the CE (Common Era), or AD (Anno Domini) convention, even in non-Christian nations. New Year's Eve is also the seventh day of Christmas in western Christianity. Traditional and religious celebrations for e.g. the Chinese, Muslim and Jewish new year, which occur on different dates, are still celebrated separately in the cultures that observe them, on the appropriate dates each year.

Many cities, echoing the New York tradition of ball drop, also descend or lower an object (or an enlarged representation of an object) For example, big balloon drops are traditional at the Professionals Guild singles New Year's Eve parties in Sacramento and in the San Francisco Bay Area.
The festivities in downtown Chicago take place at Navy Pier, as fireworks are shot off next to the pier.