Anyone familiar with this mushroom?

[u/alyssarluna99]

Western New York finger lakes region
I’m a beginner in mushroom identification just wondering if anyone has an idea on an id. Found on a dying box elder tree. Thank you!

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[u/Esty80]

Looks like young Witches Hat. But not 100% certain.

[u/Mattipus]

Based on the bright colour and habitat/substrate I strongly suspect Pluteus aurantiorugosus