Beaver Falls is a hamlet in the Town of Croghan, west of the Village of Croghan, in Lewis County, New York. The hamlet is home to a population of around 500 (2007 estimate). The hamlet is split into two sections, divided by the Beaver River, which flows down from the village of Croghan. Three bridges cross the river, two vehicle bridges on the upper and lower ends of the hamlet, and a third railway trestle which crosses the river in the center of town behind the Latex Mill. Main street, once a busy district during the early 20th century is now all but stripped of commercial business, with only the Latex Mill and J.P. Lewis Mill still in opertation, and the Post office and Fire Department residing there.