Smithsonian Magazine has an article about black squirrels, which it says are rare. They are caused by interbreeding between gray squirrels and fox squirrels.
The only time I have seen them was on the wooded grounds of a hotel in Vancouver, British Columbia. I was attending a conference there back in the 1980s or 90s.
For whatever reason they weren’t scarce at that location. I saw 2-3, perhaps someone had brought them there and turned them loose?
If you like squirrels and find their antics cute, the black ones are very easy to track. I wonder if they still exist in Vancouver?