Allegany State Park - Art Roscoe Ski Area is a 24 mile trail located near Salamanca, NY and is good for all skill levels. The trail is primarily used for hiking and snowshoeing and is accessible from December until February.
Best hikes!! Bear caves and thunder rocks are a must see!!
I have hiked these trails in the summer and fall and skied them in the winter. They are very nice, well maintained and give a nice variety. There are a number of different trail loops to choose from. I would recommend these trails to you in any season. In winter you can also rent Xcountry skis or snowshoes near the trail head.