is a hamlet (and census-designated place) in Sullivan County, New York, United States. The population was 597 at the 2000 census.
Roscoe is in the southwest part of the Town of Rockland, adjacent to New York State Route 17.
Roscoe calls itself the "Trout Town, USA." The town is a destination for fly-fishing enthusiasts because of its location at the intersection of two rivers popular for trout fishing (the Beaverkill and the Willowemoc). The community is a traditional stopping point for people traveling along Route 17 (between New York City and Binghamton, New York) because the facilities are right by the access road to the highway. These include a diner, gas stations, and convenience stores.
In 1789 Roscoe was called Westfield Flats.It was the home of the Delaware Indians, where panthers and wolves roamed freely.
Roscoe like most of the Catskills was part of the Hardenbergh Patent in the early 1700s which in turn was purchased by the last Lord of the Manor of Livingston Manor Robert Livingston. The first settlers were brothers Luther and Jehiel Stewart who bought the area around Roscoe from Livingston's son Jonatahan Livingston. Stewart Street is one of the community's main streets.
During the construction of New York State Route 17 (Southern Tier Expressway), the section near Roscoe was one of the last to be completed, requiring travelers to exit onto the local trunk roads for several miles.