Using a Variable in OPENROWSET Query

As suggested by Scott , you cannot use expressions in OPENROWSET.Try creating a dynamic sql to pass the parameters

Declare @ID int
Declare @sql nvarchar(max)
Set @ID=1
Set @sql="SELECT * 
FROM OPENROWSET(
               "'SQLNCLI'',
               ''DRIVER={SQL Server};'',
               ''EXEC dbo.usp_SO @ID =' + convert(varchar(10),@ID) + ''')'

-- Print @sql
 Exec(@sql)