Spencer is a town in Tioga County, New York, United States. The population was 2,976 at the 2020 census. The town and its primary village are named after Ambrose Spencer. It lies on the western border of the county and is south of Ithaca. Inside the town is the Village of Spencer. The village of Candor borders the town to the east and southeast, wit…Spencer is a town in Tioga County, New York, United States. The population was 2,976 at the 2020 census. The town and its primary village are named after Ambrose Spencer. It lies on the western border of the county and is south of Ithaca. Inside the town is the Village of Spencer. The village of Candor borders the town to the east and southeast, with Waverly to the southwest and Van Etten to the west, while Danby is to the north.