| OPOswego Public Works Department | Oswego | NY | Nonmetallic Mineral Product Manufacturing327992 | — | ◇ UNVERIFIED |
| OWO W Hubbell & Sons | New York Mills | NY | Fabricated Metal Product Manufacturing332322 | — | ◇ UNVERIFIED |
| OGO-z Gedney | Brooklyn | NY | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| PIPacific Ind INC | Latham | NY | Plastics and Rubber Products Manufacturing326191 | — | ◇ UNVERIFIED |
| PLPactiv LLC | Plattsburgh | NY | Paper Manufacturing322215 | — | ◇ UNVERIFIED |
| PTPactiv Technology Center | Canandaigua | NY | Plastics and Rubber Products Manufacturing326140 | — | ◇ UNVERIFIED |
| PSPallette Stone CORP Saratoga Springs Quarry | Saratoga Springs | NY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PCPaper Conversions INC | Syracuse | NY | Paper Manufacturing322222 | — | ◇ UNVERIFIED |
| PAParc Auto Industries INC | Hauppauge | NY | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| PAParis Art Label CO INC | Patchogue | NY | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| PHParker Hannifin - Airtek | Lancaster | NY | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| PHParker Hannifin CORP Fluid Systems Division | Smithtown | NY | Computer and Electronic Product Manufacturing334514 | — | ◇ UNVERIFIED |
| PHParker Hannifin - Dunn Rd Plant | Lyons | NY | Machinery Manufacturing333415 | — | ◇ UNVERIFIED |
| PNPark Nameplate CO INC | Flushing | NY | Transportation Equipment Manufacturing336370 | — | ◇ UNVERIFIED |
| PCPartlow CORP | New Hartford | NY | Computer and Electronic Product Manufacturing334512 | — | ◇ UNVERIFIED |
| PSPass & Seymour/legrand | Glen Cove | NY | Electrical Equipment, Appliance & Component Manufacturing335931 | — | ◇ UNVERIFIED |
| PPPatchogue Plating Works INC | Patchogue | NY | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| PBPeckham Blacktop-carmel | Carmel | NY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PRPeckham-burdick Road Asphalt Plant | Patterson | NY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PIPeckham Industries | Port Chester | NY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PMPeckham Materials-bedford | Bedford Hills | NY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PMPeckham Materials CORP | Montrose | NY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PMPeckham Materials CORP Plant 31 | Hudson Falls | NY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PMPeckham Materials Middle Falls Plant | Greenwich | NY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PPPeko Precision Products Sheet Metal Division | Rochester | NY | Fabricated Metal Product Manufacturing332322 | — | ◇ UNVERIFIED |
| PTPems Tool & Machine INC | Little Falls | NY | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| PBPepsi-cola Bottling CO. of New York | Brooklyn | NY | Beverage and Tobacco Product Manufacturing312111 | — | ◇ UNVERIFIED |
| PCPepsi Cola CO | Valhalla | NY | Beverage and Tobacco Product Manufacturing312111 | — | ◇ UNVERIFIED |
| PCPerfect Cut Tree Service Recycling Division | Tuxedo Park | NY | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| PCPermafuse CORP the | Westbury | NY | Nonmetallic Mineral Product Manufacturing327999 | — | ◇ UNVERIFIED |
| PCPeter C Herman INC | Marion | NY | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| PCPettits Cabinet Shop | Canandaigua | NY | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| PIPharmline INC | Warwick | NY | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| PDPhilips Display Components CO | Seneca Falls | NY | Computer and Electronic Product Manufacturing334412 | — | ◇ UNVERIFIED |
| PLPhilips Lighting CO | Bath | NY | Electrical Equipment, Appliance & Component Manufacturing335110 | — | ◇ UNVERIFIED |
| PSPhilips Semiconductor Mfg INC | Hopewell Junction | NY | Computer and Electronic Product Manufacturing334413 | — | ◇ UNVERIFIED |
| PFPhillipsburg Facility | Middletown | NY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PHPhoenix Hma Plant | Phoenix | NY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PLPhoenix Laboratories | Bethpage | NY | Chemical Manufacturing325411 | — | ◇ UNVERIFIED |
| PLPhoenix Labs Rising LLC | Farmingdale | NY | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| PCPhotocircuits CORP | Glen Cove | NY | Computer and Electronic Product Manufacturing334412 | — | ◇ UNVERIFIED |
| PMPivot Metal Works INC | Brooklyn | NY | Fabricated Metal Product Manufacturing332116 | — | ◇ UNVERIFIED |
| PCPlascal CORP | Farmingdale | NY | Plastics and Rubber Products Manufacturing326113 | — | ◇ UNVERIFIED |
| PSPliant Solutions Corporation | Fort Edward | NY | Paper Manufacturing322222 | — | ◇ UNVERIFIED |
| PPPlug Power - 650 Mile Crossing | Rochester | NY | Electrical Equipment, Appliance & Component Manufacturing335999 | — | ◇ UNVERIFIED |
| PPPlug Power INC | Latham | NY | Electrical Equipment, Appliance & Component Manufacturing335999 | — | ◇ UNVERIFIED |
| PPPolymer Plastics CORP | Hauppauge | NY | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
| PPPoly Plastic Packaging - Queens Facility | Astoria | NY | Plastics and Rubber Products Manufacturing326113 | — | ◇ UNVERIFIED |
| PEPolytex Environmental Inks LTD | Bronx | NY | Chemical Manufacturing325910 | — | ◇ UNVERIFIED |
| PIPolyworks INC Formerly | New Windsor | NY | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
