N.Y. TWN Law § 108

§ 108. Public hearing. The town board shall hold a public hearing on\nthe preliminary budget showing such changes, alterations and revisions\nas shall have been made therein by such board pursuant to subdivision\nthree of section one hundred six of this chapter. Such hearing shall be\nheld on or before the Thursday immediately following the general\nelection, except that in towns in Westchester and Monroe counties such\nhearing shall be held on or before the tenth day of December. Notice of\nsuch public hearing shall be published at least once in the official\nnewspaper, or if no official newspaper has been designated, in any\nnewspaper having general circulation in the town. The notice may be\npublished in such other newspapers and for such other additional times\nas the town board, by resolution, shall direct. At least five days shall\nelapse between the date of the first publication of the notice and the\ndate specified for the hearing. The notice of hearing shall state the\ntime when and the place where the public hearing will be held, the\npurpose thereof and that a copy of the preliminary budget is available\nat the office of the town clerk where it may be inspected by any\ninterested person during office hours. Such notice shall also specify\nthe proposed salaries of each member of the town board, an elected town\nclerk and an elected town superintendent of highways. The town clerk\nshall cause a copy of the notice to be posted on the signboard of the\ntown, maintained pursuant to subdivision six of section thirty of this\nchapter, not later than five days before the day designated for such\nhearing. The hearing may be adjourned from day to day but not beyond the\nfifteenth day of November, except that in towns in Westchester and\nMonroe counties the hearing may be so adjourned up to and including the\nfifteenth day of December. At such hearing, any person may be heard in\nfavor of or against the preliminary budget as compiled or for or against\nany item or items therein contained.\n