Hmm, not very helpful advice so far.
Here are a couple links to the major gay NYE events being touted:
at Share nightclubhttps://www.facebook.com/events/191245261215344http://www.sharenightclub.com/nye/
and at the Tropicanahttp://evolvevegasnye.com/
Take your pick, depending on your personal taste.
Aside from those special events, the everyday gay scene in Las Vegas is pretty disappointing. You're probably better off at the straight bars (and may have a better chance of scoring a hot guy - remember, "What happens in Vegas...").
The Strip is shut down to traffic on NYE and that may sound like a big party but it's really pretty dreary; the people out there will be the ones who can't afford the entry at a club - trailer park city!!!
On a regular night I like to spend some time at the Margaritaville bar (at the Flamingo). It's one of the very few places on the Strip with an outside deck where you can sit with a drink and watch the parade of humanity go by.
And be sure to stop by Caesar's Palace. It's a classic old school top-end casino, perfectly grandiose and cheesy.