The Buffalo Bills haven’t been to the playoffs since 1999, and that streak will continue this season after Buffalo suffered a 20-13 loss Sunday to the Indianapolis Colts. The Bills are now 4-7 with virtually no shot of playing in the postseason.

So who is most to blame in Buffalo? This was supposed to be a magical year that went downhill quickly.

Is Bills head coach Chan Gailey to blame? Gailey is 14-29 in three years in Buffalo. This is by far the most talented team Gailey has coached in Buffalo. But poor strategy and baffling in-game decisions equals a 4-7 record.

What about general manager Buddy Nix? The Bills spent a lot of money and resources this offseason. But did Nix spend the money wisely? The $100 million Mario Williams signing was a disappointment early, but he’s coming around. Signing quarterback Ryan Fitzpatrick last year to a long-term extension appears to be a mistake.

Speaking of Fitzpatrick, is he the biggest of the reasons? Quarterbacks get a lion’s share of the blame, and Fitzpatrick is the one under center. He is notoriously streaky and prone to turnovers. He has thrown at least one interception in six of Buffalo’s seven losses this year.

Defensive coordinator Dave Wannstedt is the final choice. Buffalo’s defense is ranked 26th in the NFL and hasn’t gotten the most from its talent.

Using our SportsNation poll, vote on who’s most to blame for Buffalo’s disappointing year in 2012. You can also share your thoughts in the comment section below.