Possibly the most famous sight in New York State second to the Statue of Liberty.  I can't tell you specifics on water flow or how far the water drops, but they are really impressive (the best views of the falls are from the Canadian side looking toward NY.)  The Niagara River flows north from Lake Erie to Lake Ontario so the volume of water is astounding.  At the falls the river splits around Goat Island, and there are magnificent waterfalls on both sides.  The boat Maid of the Mist takes travelers into the gorge where they can appreciate the falls from below, being drenched in the mist at the same time.  The place is full of tourists in the summer, but late fall and winter brings rare gulls and waterfowl by the thousands.  Twenty seven species of gull have been recorded here, including rarities such as Slaty-backed Gull, Western Gull, and California Gull.  Common gulls like Bonaparte's, Ring-billed, Herring and Greater Black-backed Gulls abound with overall counts reaching into the six digit mark in late January.  Lesser Black-backed Gull and white-winged Gulls are specialties here.  Other wildlife include cormorants, swans, ducks of many species, and the typical suburban wildlife.  (Fox squirrel, and both the gray and black form of Gray Squirrel are quite tame.)  Salmon spawn in lower sections of the river closer to the lake where they are targeted by fishermen.