| SHSabic High Performance Plastics | Selkirk | NY | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| SMSabin Metal CORP | Brooklyn | NY | Primary Metal Manufacturing331111 | — | ◇ UNVERIFIED |
| SDS.a. Day Buffalo Flux Facility Johnson Manufacturing CO | Buffalo | NY | Chemical Manufacturing325188 | — | ◇ UNVERIFIED |
| SGSaint Gobain | Lewiston | NY | Chemical Manufacturing325188 | — | ◇ UNVERIFIED |
| SGSaint Gobain Performance Plastics | Hoosick Falls | NY | Textile Mills313320 | — | ◇ UNVERIFIED |
| SPSalerno Packaging INC | Plattsburgh | NY | Paper Manufacturing322223 | — | ◇ UNVERIFIED |
| SLSaranac Lake Quarry | Saranac Lake | NY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| STSca Tissue - Greenwich Converting | Greenwich | NY | Paper Manufacturing322291 | — | ◇ UNVERIFIED |
| SISchenectady International Research | Niskayuna | NY | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| SJSchiff Jewerly Mfg CO INC | Brooklyn | NY | Miscellaneous Manufacturing339914 | — | ◇ UNVERIFIED |
| SQSchoharie Quarry | Schoharie | NY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SWSchrade Walden Cutlery CORP | Ellenville | NY | Fabricated Metal Product Manufacturing332211 | — | ◇ UNVERIFIED |
| SISchweitzer-mauduit Intl INC | Ancram | NY | Paper Manufacturing322120 | — | ◇ UNVERIFIED |
| SASchweizer Aircraft CORP | Horseheads | NY | Transportation Equipment Manufacturing336411 | — | ◇ UNVERIFIED |
| SSSedco Systems INC | Melville | NY | Computer and Electronic Product Manufacturing334511 | — | ◇ UNVERIFIED |
| SFSeneca Foods CORP Can Plant | Marion | NY | Food Manufacturing311421 | — | ◇ UNVERIFIED |
| SSSeneca Stone CORP | Fayette | NY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SPSentinel Polyolefins, LLC | Queensbury | NY | Plastics and Rubber Products Manufacturing326140 | — | ◇ UNVERIFIED |
| SGSentry Group | Rochester | NY | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| SMSentry Metal Blast INC | Niagara Falls | NY | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| SMService Manufacturing Group, INC. | Buffalo | NY | Fabricated Metal Product Manufacturing332322 | 20-99 | ◇ UNVERIFIED |
| SESevenson Environmental Service | Niagara Falls | NY | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| SASfc Adams INC. | Buffalo | NY | Fabricated Metal Product Manufacturing332313 | — | ◇ UNVERIFIED |
| SIShaant Industries Corporation | Dunkirk | NY | Plastics and Rubber Products Manufacturing326113 | — | ◇ UNVERIFIED |
| SIShapeways INC | Long Island City | NY | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| SASheehan Asphalt Plant Potsdam | Potsdam | NY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SHS Howes CO | Silver Creek | NY | Machinery Manufacturing333294 | — | ◇ UNVERIFIED |
| SCSigna Chemistry INC | Rochester | NY | Chemical Manufacturing325180 | — | ◇ UNVERIFIED |
| STSignal Transformer | Inwood | NY | Computer and Electronic Product Manufacturing334416 | — | ◇ UNVERIFIED |
| SGSi Group/ Schenectady International | Schenectady | NY | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| SPSihi Pumps INC | Grand Island | NY | Machinery Manufacturing333911 | — | ◇ UNVERIFIED |
| SMSikorsky Military Components Center | Horseheads | NY | Transportation Equipment Manufacturing336411 | — | ◇ UNVERIFIED |
| SLSilar Laboratories | Scotia | NY | Chemical Manufacturing325199 | — | ◇ UNVERIFIED |
| SCSilgan Containers CORP - Lyons Plant | Lyons | NY | Fabricated Metal Product Manufacturing332431 | — | ◇ UNVERIFIED |
| SDSirmos Div of Bromante-30-00 47th Ave | Queens | NY | Electrical Equipment, Appliance & Component Manufacturing335121 | — | ◇ UNVERIFIED |
| SASkf Aeroengine North America | Falconer | NY | Fabricated Metal Product Manufacturing332991 | — | ◇ UNVERIFIED |
| SSSkyview Skylight INC. | Hillburn | NY | Wood Product Manufacturing321911 | 1-19 | ◇ UNVERIFIED |
| SLS L Auburn INC | Auburn | NY | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| SISlc Industries INC. | Binghamton | NY | Printing and Related Support Activities323119 | 1-19 | ◇ UNVERIFIED |
| SWS&m Woodworking INC. | Mount Vernon | NY | Wood Product Manufacturing321999 | 1-19 | ◇ UNVERIFIED |
| SBSotek Belrix | Hamburg | NY | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| SGSouthern Graphic Systems INC | Phoenix | NY | Printing and Related Support Activities323120 | — | ◇ UNVERIFIED |
| SNSpear New York | Fulton | NY | Paper Manufacturing322221 | — | ◇ UNVERIFIED |
| SPSpecialized Printed Forms | Caledonia | NY | Printing and Related Support Activities323116 | — | ◇ UNVERIFIED |
| SMSpectrum Microwave INC | Auburn | NY | Computer and Electronic Product Manufacturing334419 | — | ◇ UNVERIFIED |
| SESpence Engineering INC | Walden | NY | Fabricated Metal Product Manufacturing332911 | — | ◇ UNVERIFIED |
| SSpinergy | Rochester | NY | Printing and Related Support Activities323113 | — | ◇ UNVERIFIED |
| SCSpraylat CORP | Mount Vernon | NY | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
| SFSpx Flow US LLC - Millstead Way | Rochester | NY | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| SQStafford Quarry & Hma | Stafford | NY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
