| MWMaterion - Wheatfield | Wheatfield, NY | Primary Metal Manufacturing331491 | 20–99 | ◐ LIKELY ACTIVE |
| MPMead People 716 LLC | Blasdell, NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MCMetal Cladding LOCPORT New York | Lockport, NY | Miscellaneous Manufacturing339112 | 20–99 | ◐ LIKELY ACTIVE |
| MFMga Fab | Akron, NY | Fabricated Metal Product Manufacturing332312 | 20–99 | ◐ LIKELY ACTIVE |
| MMMidland Machinery | Buffalo, NY | Machinery Manufacturing333998 | 20–99 | ◐ LIKELY ACTIVE |
| MTMirion Technologies (conax Nuclear), INC. | Buffalo, NY | Computer and Electronic Product Manufacturing334519 | — | ◐ LIKELY ACTIVE |
| MMModern Market Wholesale, LLC | Orchard Park, NY | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| MMokon | Buffalo, NY | Fabricated Metal Product Manufacturing332410 | 20–99 | ◐ LIKELY ACTIVE |
| MIMoog, Inc. - Moog ISP | Niagara Falls, NY | Transportation Equipment Manufacturing336415 | 100–499 | ◐ LIKELY ACTIVE |
| MMMoog Military Aircraft LLC | Elma, NY | Transportation Equipment Manufacturing336413 | — | ◐ LIKELY ACTIVE |
| MBMotivair by Schneider Electric - Genesee | Lancaster, NY | Machinery Manufacturing333415 | 100–499 | ◐ LIKELY ACTIVE |
| MBMotivair by Schneider Electric - Walden | Cheektowaga, NY | Machinery Manufacturing333415 | 20–99 | ◐ LIKELY ACTIVE |
| MBMotivair by Schneider Electric - Woodridge | Buffalo, NY | Machinery Manufacturing333415 | 1–19 | ◐ LIKELY ACTIVE |
| MCMotivair CORP | Lancaster, NY | Machinery Manufacturing333415 | — | ◐ LIKELY ACTIVE |
| MMMountain Mule Ciderhouse, LLC | Middleport, NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MOMsd Orchard Park | Orchard Park, NY | Transportation Equipment Manufacturing336413 | 500+ | ◐ LIKELY ACTIVE |
| MOMsd Orchard Park 2 | Orchard Park, NY | Transportation Equipment Manufacturing336413 | 20–99 | ◐ LIKELY ACTIVE |
| MIMunschauer, INC. | Buffalo, NY | Fabricated Metal Product Manufacturing332322 | 20–99 | ◐ LIKELY ACTIVE |
| NFNatemeg Farm | South Wales, NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| NMNeville Manufacturing Service and Distribution Inc | Cheektowaga, NY | Wood Product Manufacturing321920 | 20–99 | ◐ LIKELY ACTIVE |
| NONext of Kin | Lockport, NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| NNgms-w101 | Buffalo, NY | Computer and Electronic Product Manufacturing334511 | 100–499 | ◐ LIKELY ACTIVE |
| NDNiagara Distilling Company LLC | Buffalo, NY | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| NFNiagara Falls Distilling | Niagara Falls, NY | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| NLNiagara Landing Wine Cellars, INC. | Lockport, NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| NPNiagara Power Transformer LLC | Buffalo, NY | Electrical Equipment, Appliance & Component Manufacturing335311 | 20–99 | ◐ LIKELY ACTIVE |
| NSNiagara Specialty Foods, Inc. | Kenmore, NY | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| NTNorth Tonawanda | North Tonawanda, NY | Miscellaneous Manufacturing339113 | 20–99 | ◐ LIKELY ACTIVE |
| NTNorth Tonawanda - J. RETTENMAIER USA LP | North Tonawanda, NY | Food Manufacturing311211 | 20–99 | ◐ LIKELY ACTIVE |
| NLNosco - Lockport | Lockport, NY | Printing and Related Support Activities323111 | 20–99 | ◐ LIKELY ACTIVE |
| NGNuttall Gear L L C | Niagara Falls, NY | Machinery Manufacturing333612 | — | ◐ LIKELY ACTIVE |
| NRNy119 Reichert Technologies, INC | Depew, NY | Miscellaneous Manufacturing339115 | 100–499 | ◐ LIKELY ACTIVE |
| OMOden Machinery, Inc. | Tonawanda, NY | Machinery Manufacturing333993 | 1–19 | ◐ LIKELY ACTIVE |
Oerlikon Balzers Coating USA Inc - Amherst, NY | Amherst, NY | Fabricated Metal Product Manufacturing332812 | 20–99 | ◐ LIKELY ACTIVE |
| OSOld Scotland Road Distillery, LLC | Akron, NY | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| OCOlin Corporation - Niagara Falls Operations | Niagara Falls, NY | Chemical Manufacturing325180 | 500+ | ◐ LIKELY ACTIVE |
| OBONY Biotech-Commerce Drive | Amherst, NY | Miscellaneous Manufacturing339112 | 1–19 | ◐ LIKELY ACTIVE |
| OLOrthodent Laboratory | Buffalo, NY | Miscellaneous Manufacturing339116 | 20–99 | ◐ LIKELY ACTIVE |
| PDPackage Design & Supply - Buffalo | Buffalo, NY | Paper Manufacturing322211 | 20–99 | ◐ LIKELY ACTIVE |
| PSPallet Services Inc | Clarence, NY | Wood Product Manufacturing321920 | 20–99 | ◐ LIKELY ACTIVE |
| PPPCB Piezotronics - PMC | Depew, NY | Computer and Electronic Product Manufacturing334417 | 100–499 | ◐ LIKELY ACTIVE |
| PMPeak Motion INC. | Clarence, NY | Fabricated Metal Product Manufacturing332710 | — | ◐ LIKELY ACTIVE |
| PSPellicano Specialty Foods, INC. | Buffalo, NY | Food Manufacturing311421 | 20–99 | ◐ LIKELY ACTIVE |
| PVPellicano Vineyard INC | Hamburg, NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| PMPfannenberg Manufacturing LLC | Lancaster, NY | Machinery Manufacturing333415 | 100–499 | ◐ LIKELY ACTIVE |
| PSP&G Steel Products Co. INC. | Buffalo, NY | Fabricated Metal Product Manufacturing332119 | 100–499 | ◐ LIKELY ACTIVE |
| PCPhilpac Corporation | Lockport, NY | Wood Product Manufacturing321920 | 1–19 | ◐ LIKELY ACTIVE |
| PRPiatkowski Riteway Meats Inc. | Niagara Falls, NY | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| PCPlatter's Chocolate Factory | North Tonawanda, NY | Food Manufacturing311352 | 20–99 | ◐ LIKELY ACTIVE |
| PPPM Plastics, Inc. | Orchard Park, NY | Machinery Manufacturing333248 | 20–99 | ◐ LIKELY ACTIVE |