| MMMariners Marsh | Staten Island | NY | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
| MPMarsh Plating CO | Buffalo | NY | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| MAMartin Autmic Fishing Reel CO | Mohawk | NY | Machinery Manufacturing333319 | — | ◇ UNVERIFIED |
| MBMartin Bauer INC | Islandia | NY | Food Manufacturing311942 | — | ◇ UNVERIFIED |
| MOMarvel Oil CO | Port Chester | NY | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MMMasonic Medical Research Lab | Utica | NY | Primary Metal Manufacturing331491 | — | ◇ UNVERIFIED |
| MTMatco Tools | Lakewood | NY | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| MMMatson Mfg CO INC | Long Island City | NY | Nonmetallic Mineral Product Manufacturing327212 | — | ◇ UNVERIFIED |
| MTMatsushita Toshiba Picture Display CORP of America (new York) | Horseheads | NY | Computer and Electronic Product Manufacturing334411 | — | ◇ UNVERIFIED |
| MFMatthews & Fields Lumber | Henrietta | NY | Wood Product Manufacturing321114 | — | ◇ UNVERIFIED |
Matthews International CORP | Seneca Falls | NY | Primary Metal Manufacturing331521 | — | ◇ UNVERIFIED |
| MPMattiace Petrochemical Co., INC. | Glen Cove | NY | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| MRMayship Repair-3075 Richmond Terr | Staten Island | NY | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
| MPMcadam Plant Chateaugay | Chateaugay | NY | Food Manufacturing311513 | — | ◇ UNVERIFIED |
| MIMcalpin Industries INC | Macedon | NY | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
| MIMcquay International | Auburn | NY | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| MPMcrez Packing International | Lyonsdale | NY | Food Manufacturing311611 | — | ◇ UNVERIFIED |
| MMeadwestvaco | Sidney | NY | Textile Product Mills314991 | — | ◇ UNVERIFIED |
| MTMedcare Technologies INC - Formerly | Rochester | NY | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| MUMeopta USA INC | Hauppauge | NY | Machinery Manufacturing333314 | — | ◇ UNVERIFIED |
| MPMerchants Press | Poughkeepsie | NY | Apparel Manufacturing315119 | — | ◇ UNVERIFIED |
| MAMercury Aircraft Bath Plant | Bath | NY | Fabricated Metal Product Manufacturing332322 | — | ◇ UNVERIFIED |
| MAMercury Aircraft INC | Hammondsport | NY | Fabricated Metal Product Manufacturing332322 | — | ◇ UNVERIFIED |
| MAMercury Aircraft INC - Central Division | Hammondsport | NY | Fabricated Metal Product Manufacturing332911 | — | ◇ UNVERIFIED |
| MAMeridian Automotive Systems INC | Canandaigua | NY | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| MIMetal Improvement CO | Farmingdale | NY | Fabricated Metal Product Manufacturing332811 | — | ◇ UNVERIFIED |
| MMMetco Materials Mfg | Hicksville | NY | Fabricated Metal Product Manufacturing332117 | — | ◇ UNVERIFIED |
| MAMichael Anthony Jewelers Incorporated | Mount Vernon | NY | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| MCMicro Centric CORP | Plainview | NY | Machinery Manufacturing333515 | — | ◇ UNVERIFIED |
| MCMicro Contacts INC | Hicksville | NY | Computer and Electronic Product Manufacturing334417 | — | ◇ UNVERIFIED |
| MPMidstate Printing | Syracuse | NY | Printing and Related Support Activities323110 | — | ◇ UNVERIFIED |
| MHMilligan & Higgins | Johnstown | NY | Chemical Manufacturing325520 | — | ◇ UNVERIFIED |
| MBMilo Bulk Plant LLC | Penn Yan | NY | Fabricated Metal Product Manufacturing332420 | — | ◇ UNVERIFIED |
| MPMirandy Products LLC | South Hempstead | NY | Chemical Manufacturing325998 | — | ◇ UNVERIFIED |
| MAMizkan America INC - Sodus | Sodus | NY | Food Manufacturing311421 | — | ◇ UNVERIFIED |
| MAModern Art Services | Long Island City | NY | Primary Metal Manufacturing331410 | — | ◇ UNVERIFIED |
| MDModern Disposal Services INC | Model City | NY | Nonmetallic Mineral Product Manufacturing327331 | — | ◇ UNVERIFIED |
| MIMolla INC | Westbury | NY | Furniture and Related Product Manufacturing337124 | — | ◇ UNVERIFIED |
| MMMoment Metal LLC | Albany | NY | Primary Metal Manufacturing331513 | — | ◇ UNVERIFIED |
| MPMonitor Products INC | Hauppauge | NY | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| MCMonroe Community College | Rochester | NY | Chemical Manufacturing325992 | — | ◇ UNVERIFIED |
| MBMontfort Bros INC Block Plant | Fishkill | NY | Nonmetallic Mineral Product Manufacturing327331 | — | ◇ UNVERIFIED |
| MCMoog Commercial Aircraft Group (plant 24) | East Aurora | NY | Fabricated Metal Product Manufacturing332912 | — | ◇ UNVERIFIED |
| MIMoog INC - Controls Group | East Aurora | NY | Fabricated Metal Product Manufacturing332919 | — | ◇ UNVERIFIED |
| MIMotorola INC | Arcade | NY | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| MBMrc Bearings Jamestown Plant | Jamestown | NY | Fabricated Metal Product Manufacturing332991 | — | ◇ UNVERIFIED |
| MIMtp Industries - 1180 Commerce Ave | Bronx | NY | Printing and Related Support Activities323119 | — | ◇ UNVERIFIED |
| MTMuller Tool, INC. | Buffalo | NY | Fabricated Metal Product Manufacturing332721 | 1-19 | ◇ UNVERIFIED |
| MUMultina USA | Plattsburgh | NY | Plastics and Rubber Products Manufacturing326121 | — | ◇ UNVERIFIED |
| MFMultisorb Filtration Group, French Road Facility | Buffalo | NY | Chemical Manufacturing325998 | — | ◇ UNVERIFIED |