New York Laws
Article 2 - Classification of Towns
10 - Classification of Towns.

ยง 10. Classification of towns. Towns are divided into classes
according to population, as shown by the latest federal or state census
or enumeration, as follows:

First class. Towns containing a population of ten thousand or more,
excepting towns in Broome and Suffolk counties, and excepting also the
town of Potsdam in St. Lawrence county and the town of Ulster in Ulster
county, and such other towns as may determine to become towns of the
first class pursuant to the provisions of this article. Every town in
the county of Westchester shall be a town of the first class.

Second class. Towns containing a population of less than ten thousand,
excepting towns in Westchester county and such towns as shall have
determined to become towns of the first class pursuant to the provisions
of this article. Every town in the counties of Suffolk and Broome and
the town of Potsdam in the county of St. Lawrence and the town of Ulster
in Ulster county shall be a town of the second class.