Homer is a town in Cortland County, New York, United States of America.

"Homer" was the name of one of the townships in the Military Tract, this name being assigned by the state surveyor's office.

New York State Route 41A converges on NY-41 in the northwest quadrant of Homer.

Lower and Upper Little York Lakes are fed and drained by the West Branch.

All of the town except for its western edge is part of the Susquehanna River watershed.

The westernmost part of the town drains west to Fall Creek, part of the Cayuga Lake watershed that ultimately drains north to Lake Ontario.

22.0% of all households were made up of individuals, and 10.2% had someone living alone who was 65 years of age or older.