I've been down in Albany, N.Y. the past few days going through
microfilms of old newspapers. I've noticed that the (Rochester) Union and
Advertiser Daily had some letters from someone in the 140th New York. You
might want to get the films on interlibrary loan and check it out. Once you
find out what counties the unit was organized from, you can check for other
papers to see if there are letters in them as well. I have found that these
letters (besides any regimental history...if one was written), are a wealth
of knowledge regarding what went on in a unit.