WITH
NY AS (
SELECT COUNT(student_id) AS `count`
FROM NewYork
WHERE score >= 90
),
CA AS (
SELECT COUNT(student_id) AS `count`
FROM California
WHERE score >= 90
)
SELECT
CASE
WHEN NY.`count` > CA.`count` THEN 'New York University'
WHEN NY.`count` < CA.`count` THEN 'California University'
ELSE 'No Winner'
END AS Winner
FROM NY, CA;