Niles is a town in Cayuga County, New York, United States. The population was 1,194 at the 2010 census. Niles lies in the eastern part of the county southeast of Auburn.
According to the United States Census Bureau, the town has a total area of 43.4 square miles (112.3 km), of which 39.0 square miles (100.9 km) is land and 4.4 square miles (11.3 km), or 11.83%, is water.
Niles is between Owasco Lake and Skaneateles Lake, two of the Finger Lakes. The east town line and part of the north town line are the border of Onondaga County.
New York State Route 38A intersects New York State Route 41A in the northwest part of the town.
At the 2000 census, there were 1,208 people, 476 households and 348 families residing in the town. The population density was 30.9 per square mile (11.9/km²). There were 824 housing units at an average density of 21.1 per square mile (8.1/km²). The racial makeup of the town was 99.09% White, 0.33% African American, 0.08% Native American, 0.08% Asian, and 0.41% from two or more races. Hispanic or Latino of any race were 0.08% of the population.
There were 476 households of which 32.1% had children under the age of 18 living with them, 61.3% were married couples living together, 6.1% had a female householder with no husband present, and 26.7% were non-families. 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. The average household size was 2.54 and the average family size was 2.91.
24.0% of the population were under the age of 18, 6.7% from 18 to 24, 26.2% from 25 to 44, 31.1% from 45 to 64, and 12.0% who were 65 years of age or older. The median age was 41 years. For every 100 females, there were 110.5 males. For every 100 females age 18 and over, there were 103.1 males.
The median household income was $42,167 and the median family incomewas $47,188. Males had a median income of $33,250 versus $26,250 for females. The per capita income for the town was $20,791. About 5.4% of families and 7.5% of the population were below the poverty line, including 7.6% of those under age 18 and 8.1% of those age 65 or over.