NEW Yorkers always appreciate a good laugh or two – and the 10th annual Toyota Comedy Festival, which will roll into town June 11-15, promises to deliver.

Bill Cosby, who’s been practicing his comedy since the early ’60s, headlines the fest with a June 12 show at Carnegie Hall.

Comic legend Carl Reiner will subject himself to questions from Joy Behar, of “The View,” with an appearance at the 92nd Street Y on June 11.

Other comics who yuk it up around town include Steven Wright and Lewis Black. For more info, log onto http://www.toyotacomedy.com.