Owego is a town in Tioga County, New York, United States. The population was 18,728 at the 2020 census. The name is derived from the Iroquois word Ahwaga, meaning "where the valley widens".

New York State Route 38B is a 7.69-mile-long west–east state highway located within Tioga and Broome counties in the Southern Tier of New York in the United States. The route begins at an intersection