In NYS, we have two species of flying squirrels, Northern and Southern. As images of these animals are almost exclusively captured at night, it is very hard to distinguish between them, although Southern is more common. Therefore, all flying squirrels should be tagged in our database only as "Flying Squirrel (Cannot ID)." They are most often captured while on a tree, but sometimes are also seen mid-glide. They can be identified by their large eyes, flattened appearance against the tree, and the flaps of skin along their sides that aid them in gliding (although this is not always visible in images).