Napoli is a town in Cattaraugus County, New York. It is located in the western half of the county, northwest of Salamanca. The only permanent community in the town is Napoli village, formerly "Napoli Corners."
The town's name presumably comes from Naples, but is pronounced /nəˈpoʊlaɪ/ nə-POH-ly, with a long "i" sound at the end (much like communities named Pulaski and Chili in other parts of the state).
The first permanent settler arrived around 1819. The Town of Napoli was formed in 1823 from part of the Town of Little Valley. In 1828, a division of Napoli was made, forming the new Town of Cold Spring.
According to the United States Census Bureau, the town has a total area of 36.5 square miles of which, 36.4 square miles of it is land and 0.1 square miles of it (0.38%) is water.
New York State Route 242 is a northeast-southwest major highway in the town. County Route 7 (Pigeon Valley Road) moves from east to west across the northern part of the town; County Route 10 (Hardscrabble Road / Farm to Market Road) runs north to south through the middle of the town.
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According to the DEC, a 128 foot tall basswood within Zoar Valley has been reported to be the tallest basswood in the world.