| MBMontfort Bros Inc | Fishkill | NY | Nonmetallic Mineral Product Manufacturing327331 | 20-99 | ◐ LIKELY ACTIVE |
| MMMorse Manufacturing Co Inc | Syracuse | NY | Machinery Manufacturing333924 | 20-99 | ◐ LIKELY ACTIVE |
| MMMunson Machinery CO INC | Utica | NY | Machinery Manufacturing333120 | 20-99 | ◐ LIKELY ACTIVE |
Nassau Chromium Plating Co., INC. | Mineola | NY | Fabricated Metal Product Manufacturing332813 | 20-99 | ◐ LIKELY ACTIVE |
| NUNhs US LLC | Bohemia | NY | Chemical Manufacturing325411 | — | ◐ LIKELY ACTIVE |
| NTNiagara Transformer CORP | Buffalo | NY | Electrical Equipment, Appliance & Component Manufacturing335311 | 20-99 | ◐ LIKELY ACTIVE |
| NTNiagara Transformer CORP | Buffalo | NY | Electrical Equipment, Appliance & Component Manufacturing335311 | 20-99 | ◐ LIKELY ACTIVE |
| NCNorcon Communications INC. | Inwood | NY | Computer and Electronic Product Manufacturing334290 | 1-19 | ◐ LIKELY ACTIVE |
| NLNorfolk Lpg Terminal | Norfolk | NY | Paper Manufacturing322120 | — | ◐ LIKELY ACTIVE |
| NLNorlite, LLC | Cohoes | NY | Nonmetallic Mineral Product Manufacturing327310 | — | ◐ LIKELY ACTIVE |
Northeastern Association of the Blind at Albany, INC. | Albany | NY | Apparel Manufacturing315990 | 20-99 | ◐ LIKELY ACTIVE |
| NFNorthrup Farmington | Farmington | NY | Nonmetallic Mineral Product Manufacturing327320 | 1-19 | ◐ LIKELY ACTIVE |
| NONova Optical Laboratory | Orangeburg | NY | Plastics and Rubber Products Manufacturing326199 | 20-99 | ◐ LIKELY ACTIVE |
| NANovelis Aluminum Mill | Oswego | NY | Primary Metal Manufacturing331313 | — | ◐ LIKELY ACTIVE |
| NSNucor Steel Auburn INC | Auburn | NY | Primary Metal Manufacturing331110 | — | ◐ LIKELY ACTIVE |
| NPNysco Products LLC | Hawthorne | NY | Miscellaneous Manufacturing339950 | 20-99 | ◐ LIKELY ACTIVE |
| O3O-cel-o, 3m Company | Tonawanda | NY | Chemical Manufacturing325211 | — | ◐ LIKELY ACTIVE |
| OPOldcastle Precast INC | Middle Island | NY | Nonmetallic Mineral Product Manufacturing327390 | — | ◐ LIKELY ACTIVE |
| OCOlin Corporation Niagara Falls, New York Plant | Niagara Falls | NY | Chemical Manufacturing325180 | — | ◐ LIKELY ACTIVE |
| OHOmega Heater Company | Ronkonkoma | NY | Machinery Manufacturing333994 | 20-99 | ◐ LIKELY ACTIVE |
| OEOnsemi- East Fishkill Facility | Hopewell Junction | NY | Computer and Electronic Product Manufacturing334413 | — | ◐ LIKELY ACTIVE |
| OSOptimax Systems INC | Ontario | NY | Machinery Manufacturing333310 | 100-499 | ◐ LIKELY ACTIVE |
| OWOptimum Window Mfg. Corp. | Ellenville | NY | Fabricated Metal Product Manufacturing332321 | 20-99 | ◐ LIKELY ACTIVE |
| OPOrange PKG Favoriti | Newburgh | NY | Miscellaneous Manufacturing339950 | 20-99 | ◐ LIKELY ACTIVE |
| OGOwens-brockway Glass Container INC | Auburn | NY | Nonmetallic Mineral Product Manufacturing327213 | 100-499 | ◐ LIKELY ACTIVE |
| OBOwens Brockway Glass Container - Plant 35 | Auburn | NY | Nonmetallic Mineral Product Manufacturing327213 | — | ◐ LIKELY ACTIVE |
| OCOwens Corning Insulating Systems, LLC - Delmar | Feura Bush | NY | Nonmetallic Mineral Product Manufacturing327212 | — | ◐ LIKELY ACTIVE |
| PDPackage Design & Supply - Buffalo | Buffalo | NY | Paper Manufacturing322211 | 20-99 | ◐ LIKELY ACTIVE |
| PIPallidus INC | Albany | NY | Chemical Manufacturing325412 | 20-99 | ◐ LIKELY ACTIVE |
| PTPall Trinity Micro | Cortland | NY | Fabricated Metal Product Manufacturing332999 | — | ◐ LIKELY ACTIVE |
| PEParadigm Emissions Technologies, INC. | Rochester | NY | Transportation Equipment Manufacturing336390 | 1-19 | ◐ LIKELY ACTIVE |
| PMParamold Manufacturing, Inc. | Sayville | NY | Miscellaneous Manufacturing339999 | 20-99 | ◐ LIKELY ACTIVE |
| PIParlec INC | Fairport | NY | Fabricated Metal Product Manufacturing332312 | 20-99 | ◐ LIKELY ACTIVE |
| PCParlor City Paper Box Co., INC. | Binghamton | NY | Paper Manufacturing322211 | 20-99 | ◐ LIKELY ACTIVE |
| PEPcore Electric CO. | Leroy | NY | Machinery Manufacturing333613 | 20-99 | ◐ LIKELY ACTIVE |
| PAPct - a Division of the Gund Company | Amsterdam | NY | Plastics and Rubber Products Manufacturing326199 | 1-19 | ◐ LIKELY ACTIVE |
| PMPeak Motion INC. | Clarence | NY | Fabricated Metal Product Manufacturing332710 | 1-19 | ◐ LIKELY ACTIVE |
| PTPearl Technologies INC. | Savannah | NY | Machinery Manufacturing333249 | 20-99 | ◐ LIKELY ACTIVE |
Pedia Parents, INC | Buffalo | NY | Miscellaneous Manufacturing339112 | — | ◐ LIKELY ACTIVE |
| PVPellegrini Vineyards, LLC | Cutchogue | NY | Beverage and Tobacco Product Manufacturing312130 | 1-19 | ◐ LIKELY ACTIVE |
| PSPellicano Specialty Foods, INC. | Buffalo | NY | Food Manufacturing311421 | 20-99 | ◐ LIKELY ACTIVE |
| PBPepsi-cola Bottling CO of New York INC | College Point | NY | Beverage and Tobacco Product Manufacturing312111 | 20-99 | ◐ LIKELY ACTIVE |
| PSP&G Steel Products Co. INC. | Buffalo | NY | Fabricated Metal Product Manufacturing332119 | 100-499 | ◐ LIKELY ACTIVE |
| PBPlymouth Beef Company, Inc. | Bronx | NY | Food Manufacturing311612 | 1-19 | ◐ LIKELY ACTIVE |
| PCPolkville Crushed Stone/suit-kote Terminal | Mc Graw | NY | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| PDPower Drives Inc. | Buffalo | NY | Fabricated Metal Product Manufacturing332912 | 100-499 | ◐ LIKELY ACTIVE |
| PPPrecision Pharma Services | Melville | NY | Chemical Manufacturing325414 | — | ◐ LIKELY ACTIVE |
| PFPrime Food Processing, LLC | Brooklyn | NY | Food Manufacturing311612 | 100-499 | ◐ LIKELY ACTIVE |
| PHProgressive Hardware Co., INC. | East Northport | NY | Fabricated Metal Product Manufacturing332999 | 1-19 | ◐ LIKELY ACTIVE |
| PPPutnam Precision Products INC | Brewster | NY | Plastics and Rubber Products Manufacturing326199 | 100-499 | ◐ LIKELY ACTIVE |