Preheat the oven to 350°F / 175°C. Line a muffin tin with 6 parchment liners.
In a small bowl, whisk together the black cocoa powder and hot espresso until no lumps remain.
In a medium sized mixing bowl, add the vegetable oil, sugar, egg, sour cream, and cocoa-espresso mixture. Whisk the mixture together until well combined and smooth.
Add in the flour, baking powder, and salt. Whisk together just until no flour streaks remain.
Distribute the cupcake batter evenly between the six liners. Bake for 15-20 minutes, or until a toothpick inserted in the center of the cupcakes comes out clean.
Black Cocoa Buttercream
In a small bowl with a hand mixer, beat together the butter and salt for 1 minute.
Slowly beat in all of the powdered sugar until combined.
Add in the cocoa powder and heavy cream. Beat on medium speed for 2 minutes, or until the mixture is light and fluffy. If you'd like a deeper black color on the buttercream, add in a bit of black food coloring.
Once the cupcakes have cooled, transfer the buttercream to a piping bag fitted with your tip of choice. Frost the cupcakes, top with halloween candy eye sprinkles, serve, and enjoy!