Widower Sheriff Andy Taylor, and his son Opie, live with Andy's Aunt Bee in Mayberry, North Carolina. With virtually no crimes to solve, most of Andy's time is spent philosophizing and calming down his cousin Deputy Barney Fife.Widower Sheriff Andy Taylor, and his son Opie, live with Andy's Aunt Bee in Mayberry, North Carolina. With virtually no crimes to solve, most of Andy's time is spent philosophizing and calming down his cousin Deputy Barney Fife.