Section 108. Public hearing

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.