Corning is a city in Steuben County, New York, United States, on the Chemung River. The population was 10,551 at the 2020 census. It is named for Erastus Corning, an Albany financier and railroad executive who was an investor in the company that developed the community. The city is best known as the headquarters of Fortune 500 company Corning Incorporated, formerly Corning Glass Works, a manufacturer of glass and ceramic products for industrial, scientific and technical uses. Corning is roughly equidistant from New York City and Toronto, being about 220 miles (350 km) from both.

Steuben County (stu-BEN) is a county located in the U.S. state of New York. As of the 2020 census, the population was 93,584. Its county seat is Bath. Its name is in honor of Baron von Steuben, a Prussian general who fought on the American side in the American Revolutionary War, though it is not pronounced the same. The county is part of the Southern Tier region of the state.