This is a Black Vulture that has somehow messed up it's GPS because it's not supposed to be in Western New York State, especially in the Winter! We get a couple BV's through here during Spring migration but this bird is really "out of season".
There is hope that it will survive the Winter (there are a couple of deer carcasses nearby that it has been feeding off) but Mother Nature has a way of culling out those that should be be around too long.
Good luck!