This is the Esopus Meadows Lighthouse and it is located in the middle of the Hudson River and according to mapquest.com it is exactly 100 miles upstream of New York City.
From hudsonlights.com: Only one of two Hudson River lighthouses still under the supervision of the US Coast Guard, Esopus Meadows Lighthouse is suffering from years of neglect and indifference. Long abandoned as a navigational aid, the lighthouse has begun the fast paced sequence of decay and disintegration. Only recently has the lighthouse been shored and placed back into correct horizontal alignment. Now the major work of saving and restoring the lighthouse has begun. First the lighthouse must be turned over from the Coast Guard to the hands of a not-for-profit corporation established to receive the lighthouse and undertake its restoration. The lighthouse is not open to visitors and is structurally unsafe.