512 undeveloped acres. Tracy Creek State Forest was purchased in 1933 from several different landowners and covers 512 acres. It is located in the town of Vestal in Broome County and the town of Owego in Tioga County. The forest is named for Tracy Creek which flows north from nearby the forest, to the Susquehanna River. Although no formal trails exist on the forest, access through the woods is good due to extensive trails created by firewood cutters. For over twenty years, the upland hardwoods have been thinned by firewood sales to promote timber growth. Now these trails are used for hiking, skiing, horseback riding and mountain biking. Located off County Routes 41 and 601 (Pennsylvania Avenue) near Owego and Vestal, New York.