Cut turkey neck in half. Set liver aside.
Combine neck, giblets, broth, onions, carrots, wine, celery, garlic, and bay leaf in a pot. Bring to a boil. Reduce heat and simmer for 1 1/2 hours. Add liver and simmer for 30 minutes more.
Mix flour and butter together to form a thick paste.
Remove and discard neck and giblets. Strain broth, pressing vegetables to extract liquid. Discard vegetables. Add turkey drippings. Add flour mixture gradually and stir until smooth. Bring to a boil and cook until desired thickness is reached, 7 to 10 minutes. Season with salt and pepper.
Use any amount of turkey drippings you prefer.
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