You could say that, though it's more of a... dark comedy? Eh, their sense of humor is a bit strange and hard to describe. XD
Basically it's set up as a radio news broadcast in the fictional town of Night Vale, where horrible disasters and all sorts of other weird shit happens so often that it's pretty much commonplace. So, a lot of the comedy comes from hearing the smooth-voiced newscaster, Cecil, announce the horror of the day in an extremely nonchalant fashion. Also, there's a lot of "lolwut?" sort of humor, such as hearing "dogs are not allowed in the dog park", said in the most serious possible way. I dunno, a lot of it is just throwing weird shit at you but in a way that's really clever so that it doesn't just feel like silly nonsense. It's all too well-written for me to do it justice by trying to explain it, honestly. XD
And then the interesting thing is that, as the series goes on, you learn a lot more about the town and the characters that inhabit it as, surprisingly, a sort of overarching plot starts to develop, which certainly wasn't what I had expected upon hearing just the first couple episodes. It's a really interesting and well-written thing.
