Niles is a town in Cayuga County, New York, United States.

[3] Niles lies in the eastern part of the county, southeast of Auburn.

Niles was in the Central New York Military Tract, land reserved for veterans.

At the 2000 census,[6] there were 1,208 people, 476 households and 348 families residing in the town.

20.4% of all households were made up of individuals, and 8.4% had someone living alone who was 65 years of age or older.