The Audubon New Community, located in West Amherst, New York, is one of three new communities or new towns developed in New York State by the Urban Development Corporation (UDC), a corporate governmental agency and public benefit corporation. The intention of these new towns was to offer their residents the opportunity to "live, work, and play" within a given area of land which had been designed and developed within the framework of an overall master plan. UDC was established in 1968 through the New York State Urban Development Corporation Act (Chapter 174, Section 1, Laws of 1968, McKinney's Unconsolidated Laws, Sections 6251-6285). New York was the first state to become directly involved in the development of new communities, sometimes referred to as Planned Units Developments (PUDs).

The conception of this new community, located northeast of the city of Buffalo, coincided with the decision to construct the new campus of the State University of New York at Buffalo in Amherst. As stated in the Offering Plan, Audubon was intended to help the Town of Amherst meet the impact of the new campus. The original studies recommended 2400 acres. Initially 1800 acres were purchased by UDC for the development of the community, and zoned as New Community District (NCD). The Audubon Development Corporation (ADC), a subsidiary of UDC, was established to oversee all activities of the Audubon New Community and of New York State UDC within the NCD. As of 1987 only approximately 550 acres had been developed into commercial, industrial and residential areas. Due to the financial difficulties encountered by UDC during the early 1970s, coupled with the unexpected slow growth of the new campus, as well as the national and local economic problems of the late 1970s and early 1980s, Audubon's development plans were revised and reduced to reflect a more realistic picture.

Actual construction of the new community began in August 1973, with initial occupancy occurring in 1975. As of 1990, the Residential section of Audubon consists of approximately 400 privately owned single family homes and townhomes, 216 units of housing for the elderly (Brewster Mews) and 180 units of subsidized rental property (Parkside). Residents may have access to a competition sized swimming pool, five regulation sized tennis courts, basketball courts, a softball diamond, and Walton Pond Center (WPC)-the community building. The Audubon Child Development Center, a day care facility, which leases space in WPC, is available for a fee to all residents. Seven miles of protected bicycle/walkway paths inter-connect the cul de sacs of single family homes, housing clusters, lakes, parks, the public library, the headquarters for the Town of Amherst Police, as well as the courthouse. In addition, the Commercial and Industrial Parks have also enjoyed a moderate, but successful period of growth and development. Approximately 4,000-5,000 people are employed within the two parks. However, the Industrial Park, although developed by UDC and sharing the name of Audubon, is not part of the Audubon Association, Inc. Incorporated in 1974, the Audubon Association was established by UDC as the homeowner's association (HOA) which would own, operate, maintain, and govern the facilities of the Audubon New Community as designated within the Offering Plan. The operation and management of the Audubon Association, Inc., was controlled by the developer, UDC, until January 1, 1985. At that time, control of the Association was turned over to the residents of Audubon. However, from 1975-1985, UDC and the resident members of the community continually worked together in order to assure a smooth and effective transition from developer to homeowner control.