Tioga County is a county located in the state of New York, near the border of Pennsylvania. It is one of the 62 counties of New York and has a population of approximately 51, 125 people. The county seat is Owego, and the largest city is Elmira. Tioga County was established in 1806 and is named after an Iroquois word meaning 'at the forks, ' referring to the confluence of the Susquehanna and Chemung Rivers.