| 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 |
| MEMunter Enterprises LLC | Saratoga Springs | NY | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
| MWM & W Alumium | Dewitt | NY | Machinery Manufacturing333511 | — | ◇ UNVERIFIED |
| NNNalge Nunc Intl | Fairport | NY | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| NHNanz Hardware | Deer Park | NY | Fabricated Metal Product Manufacturing332323 | — | ◇ UNVERIFIED |
| NANassau Asphalt Facility | Melville | NY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| NCNassau Candy | Hicksville | NY | Electrical Equipment, Appliance & Component Manufacturing335999 | — | ◇ UNVERIFIED |
| NLNathan Lagin CO INC | Westbury | NY | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| NMNational Manufacturing & Distribution INC | Depew | NY | Electrical Equipment, Appliance & Component Manufacturing335999 | — | ◇ UNVERIFIED |
| NPNational Pipe & Plastics INC | Endicott | NY | Plastics and Rubber Products Manufacturing326122 | — | ◇ UNVERIFIED |
| NTNative Textiles | Glens Falls | NY | Textile Mills313310 | — | ◇ UNVERIFIED |
| NENat'l Elev Cab & Door Corp-53-15 37 Ave | Woodside | NY | Machinery Manufacturing333921 | — | ◇ UNVERIFIED |
| NONatural Organics Laboratories, INC. | Amityville | NY | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| NGNbty Global INC | Ronkonkoma | NY | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| NPNedrow Plant | Nedrow | NY | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| NGNelson Galvanizing, INC | Long Island City | NY | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| NCNew Castle Asphalt LLC - Rensselaer | Rensselaer | NY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| NINewchem INC Dba Newcut | Newark | NY | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| NCNew City Sportswear CO | Haverstraw | NY | Apparel Manufacturing315191 | — | ◇ UNVERIFIED |
| NANewco Allied INC | Mount Vernon | NY | Computer and Electronic Product Manufacturing334419 | — | ◇ UNVERIFIED |
| NENew England Laminates CO INC | Walden | NY | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| NLNew Lehigh Corrugated Products CORP | Farmingdale | NY | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| NNNew Ngc INC D/b/a National Gypsum CO | East Greenbush | NY | Nonmetallic Mineral Product Manufacturing327420 | — | ◇ UNVERIFIED |
| NCNewport CORP | Rochester | NY | Fabricated Metal Product Manufacturing332721 | — | ◇ UNVERIFIED |
| NPNew Process Gear | East Syracuse | NY | Transportation Equipment Manufacturing336350 | — | ◇ UNVERIFIED |
| NFNewton Falls Land Reclamation, LLC | Newton Falls | NY | Paper Manufacturing322120 | — | ◇ UNVERIFIED |
| NYNew York Organic Fertilizer CO | Bronx | NY | Chemical Manufacturing325311 | — | ◇ UNVERIFIED |
| NYNew York Shipyard CORP. | Brooklyn | NY | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
| NPNexgen Power Systems | East Syracuse | NY | Computer and Electronic Product Manufacturing334413 | — | ◇ UNVERIFIED |
| NCNexpress Color Research & Development | Rochester | NY | Machinery Manufacturing333293 | — | ◇ UNVERIFIED |
| NSNey Smelting & Refining CO INC | Brooklyn | NY | Primary Metal Manufacturing331528 | — | ◇ UNVERIFIED |
| NCNiagara Ceramics CORP | Buffalo | NY | Nonmetallic Mineral Product Manufacturing327110 | — | ◇ UNVERIFIED |
| NFNiagara Fiberglass INC | Buffalo | NY | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| NFNiagara Frontier Transit Authority | Cheektowaga | NY | Food Manufacturing311612 | — | ◇ UNVERIFIED |
| NMNiagara Metals | Niagara Falls | NY | Electrical Equipment, Appliance & Component Manufacturing335991 | — | ◇ UNVERIFIED |
| NPNiagara Power Transformer | Cheektowaga | NY | Electrical Equipment, Appliance & Component Manufacturing335311 | — | ◇ UNVERIFIED |
| NMNice Mitchel Field | Garden City | NY | Transportation Equipment Manufacturing336999 | — | ◇ UNVERIFIED |
| NRNice Rockville Center | Rockville Centre | NY | Transportation Equipment Manufacturing336999 | — | ◇ UNVERIFIED |
| NRNicolia Ready Mix | Shirley | NY | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| NENisa Electric Generation Project | Brooklyn | NY | Machinery Manufacturing333611 | — | ◇ UNVERIFIED |
| NCNissequogue Cogen Plant | Brookhaven | NY | Transportation Equipment Manufacturing336211 | — | ◇ UNVERIFIED |
| NPNl Phase 2 Residential Properties | Depew | NY | Primary Metal Manufacturing331492 | — | ◇ UNVERIFIED |
