N.Y. Town Law § 108
The town board shall hold a public hearing on the preliminary budget showing such changes, alterations and revisions as shall have been made therein by such board pursuant to subdivision three of section one hundred six of this chapter. Such hearing shall be held on or before the Thursday immediately following the general election, except that in towns in Westchester and Monroe counties such hearing shall be held on or before the tenth day of December. Notice of such public hearing shall be published at least once in the official newspaper, or if no official newspaper has been designated, in any newspaper having general circulation in the town. The notice may be published in such other newspapers and for such other additional times as the town board, by resolution, shall direct. At least five days shall elapse between the date of the first publication of the notice and the date specified for the hearing. The notice of hearing shall state the time when and the place where the public hearing will be held, the purpose thereof and that a copy of the preliminary budget is available at the office of the town clerk where it may be inspected by any interested person during office hours. Such notice shall also specify the proposed salaries of each member of the town board, an elected town clerk and an elected town superintendent of highways. The town clerk shall cause a copy of the notice to be posted on the signboard of the town, maintained pursuant to subdivision six of section thirty of this chapter, not later than five days before the day designated for such hearing. The hearing may be adjourned from day to day but not beyond the fifteenth day of November, except that in towns in Westchester and Monroe counties the hearing may be so adjourned up to and including the fifteenth day of December. At such hearing, any person may be heard in favor of or against the preliminary budget as compiled or for or against any item or items therein contained.
N.Y. Town Law § 108