I will try to accurately respond to your question.
If you refer to the character from the television and movie series I will remind you that he is not a real person and therefore cannot "be" anywhere. However in the interest of thoroughness, in the series he was last seen on Romulus, aiding a group of revolutionaries in changing how Romulans deal with the rest of the universe.
If you refer to the actor Leonard Nimoy... I am not in the habit of shadowing public figure and as such have no knowledge of his whereabouts at this time.
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