Community colleges in New York City

What is the best Community College in New York City among BMCC, Queensborough CC and Kingsborough CC for business studies?

Whichever is closest to where you will be living and is the most affordable for you.

Yes, but which one has the best education level?

Most important I suggest you go to the campuses and talk to the students in the major and whichever staff have office hours when you are visiting. They are all fine schools, BMCC has the advantage of its proximity to Wall Street and the downtown business district. As you work towards having internships this proximity probably will be useful. The students I know attended BMCC, like most of their professors found them very informative. They did have some challenges with the administration.