| MCMentholatum CO the | Orchard Park | NY | Chemical Manufacturing325412 | 100-499 | ◐ LIKELY ACTIVE |
| MPMercury Print Productions | Rochester | NY | Printing and Related Support Activities323111 | 100-499 | ◐ LIKELY ACTIVE |
| MCMetallized Carbon CO | Ossining | NY | Electrical Equipment, Appliance & Component Manufacturing335991 | 100-499 | ◐ LIKELY ACTIVE |
| MMMicro-tech Machine INC | Newark | NY | Fabricated Metal Product Manufacturing332721 | 20-99 | ◐ LIKELY ACTIVE |
| MAMizkan America, INC | Lyndonville | NY | Food Manufacturing311941 | — | ◐ LIKELY ACTIVE |
| MIModern Italian Bakery | Oakdale | NY | Food Manufacturing311811 | 100-499 | ◐ LIKELY ACTIVE |
| MPModern Packaging | Deer Park | NY | Machinery Manufacturing333993 | 100-499 | ◐ LIKELY ACTIVE |
| MIMoog INC | East Aurora | NY | Fabricated Metal Product Manufacturing332912 | 500+ | ◐ LIKELY ACTIVE |
| MIMpi, INC. | Poughkeepsie | NY | Machinery Manufacturing333248 | 20-99 | ◐ LIKELY ACTIVE |
| NENational Elevator Cab & Door CORP | Brooklyn | NY | Machinery Manufacturing333921 | 20-99 | ◐ LIKELY ACTIVE |
| NVNatures Value INC | Coram | NY | Chemical Manufacturing325411 | 100-499 | ◐ LIKELY ACTIVE |
| NNNeenah Northeast - Brownville | Brownville | NY | Paper Manufacturing322120 | 20-99 | ◐ LIKELY ACTIVE |
| NPNestle Purina Pet Care Company | Dunkirk | NY | Food Manufacturing311111 | 500+ | ◐ LIKELY ACTIVE |
| NHNew Hope Mills Manufacturing | Auburn | NY | Food Manufacturing311822 | 20-99 | ◐ LIKELY ACTIVE |
| NYNew York Air Brake CORP | Watertown | NY | Transportation Equipment Manufacturing336510 | 100-499 | ◐ LIKELY ACTIVE |
New York Ravioli & Pasta CO INC | New Hyde Park | NY | Food Manufacturing311412 | 1-19 | ◐ LIKELY ACTIVE |
| NCNiacet CORP | Niagara Falls | NY | Chemical Manufacturing325199 | 100-499 | ◐ LIKELY ACTIVE |
| NLNiagara Label | Akron | NY | Printing and Related Support Activities323111 | 20-99 | ◐ LIKELY ACTIVE |
| NSNiagara Specialty Metals, INC | Akron | NY | Primary Metal Manufacturing331111 | 20-99 | ◐ LIKELY ACTIVE |
| NPNinth Planet Beverage Solutions | Saratoga Springs | NY | Beverage and Tobacco Product Manufacturing312130 | 1-19 | ◐ LIKELY ACTIVE |
| NCNorthern Culinary Brands, LLC | Plattsburgh | NY | Food Manufacturing311612 | 20-99 | ◐ LIKELY ACTIVE |
| NFNorthland Filter International LLC | Oswego | NY | Machinery Manufacturing333413 | 20-99 | ◐ LIKELY ACTIVE |
| NTNy Times Daily Production Facility | Flushing | NY | Transportation Equipment Manufacturing336991 | — | ◐ LIKELY ACTIVE |
| OPOfd Plant 4 | West Henrietta | NY | Food Manufacturing311423 | 20-99 | ◐ LIKELY ACTIVE |
| OAOmnia Advanced Materials LLC | Beaver Falls | NY | Paper Manufacturing322121 | 20-99 | ◐ LIKELY ACTIVE |
| OPOntario Plastics of Ny INC | Rochester | NY | Plastics and Rubber Products Manufacturing326199 | 20-99 | ◐ LIKELY ACTIVE |
| OBOny Biotech, INC | Amherst | NY | Chemical Manufacturing325412 | 20-99 | ◐ LIKELY ACTIVE |
| PPPackage Pavement CO | Stormville | NY | Petroleum and Coal Products Manufacturing324121 | 100-499 | ◐ LIKELY ACTIVE |
| PGP.e. Guerin | New York | NY | Fabricated Metal Product Manufacturing332510 | 20-99 | ◐ LIKELY ACTIVE |
| PAPerrone Aerospace | Fultonville | NY | Leather and Allied Product Manufacturing316110 | 20-99 | ◐ LIKELY ACTIVE |
| PMPhilips Medical Systems | Latham | NY | Fabricated Metal Product Manufacturing332312 | 100-499 | ◐ LIKELY ACTIVE |
| PPhilpac | Buffalo | NY | Paper Manufacturing322211 | 20-99 | ◐ LIKELY ACTIVE |
| PCPlesh Contract Packaging | Buffalo | NY | Chemical Manufacturing325611 | 20-99 | ◐ LIKELY ACTIVE |
Plug Power INC. | Slingerlands | NY | Electrical Equipment, Appliance & Component Manufacturing335999 | 500+ | ◐ LIKELY ACTIVE |
Pneumercator Company, INC. | Hauppauge | NY | Transportation Equipment Manufacturing336419 | 20-99 | ◐ LIKELY ACTIVE |
| PIPowertex INC | Rouses Point | NY | Paper Manufacturing322130 | 1-19 | ◐ LIKELY ACTIVE |
| PPPratt Paper (ny) INC | Staten Island | NY | Paper Manufacturing322121 | 20-99 | ◐ LIKELY ACTIVE |
| PPPrecious Plate INC | Niagara Falls | NY | Fabricated Metal Product Manufacturing332813 | 100-499 | ◐ LIKELY ACTIVE |
| PAPrecision Abrasives CORP | Orchard Park | NY | Nonmetallic Mineral Product Manufacturing327910 | 20-99 | ◐ LIKELY ACTIVE |
| PPPrecision Process INC | Niagara Falls | NY | Machinery Manufacturing333249 | 20-99 | ◐ LIKELY ACTIVE |
| PSPrecision Signs.Com, Inc. | Amityville | NY | Miscellaneous Manufacturing339950 | 20-99 | ◐ LIKELY ACTIVE |
| PRPrince Rubber & Plastics CO INC | Buffalo | NY | Plastics and Rubber Products Manufacturing326291 | 20-99 | ◐ LIKELY ACTIVE |
| PUPrinceton Upholstery | Middletown | NY | Furniture and Related Product Manufacturing337121 | 100-499 | ◐ LIKELY ACTIVE |
| RLRedcom Laboratories INC | Victor | NY | Computer and Electronic Product Manufacturing334210 | 100-499 | ◐ LIKELY ACTIVE |
| RLRemarms, LLC | Ilion | NY | Fabricated Metal Product Manufacturing332994 | 1-19 | ◐ LIKELY ACTIVE |
| RCRevere Copper Products INC | Rome | NY | Primary Metal Manufacturing331420 | 100-499 | ◐ LIKELY ACTIVE |
| RMRhi Monofrax LTD | Falconer | NY | Nonmetallic Mineral Product Manufacturing327120 | 100-499 | ◐ LIKELY ACTIVE |
| RMRigidized Metals CORP | Buffalo | NY | Primary Metal Manufacturing331491 | 20-99 | ◐ LIKELY ACTIVE |
| RPRimco Plastics Corporation | Horseheads | NY | Plastics and Rubber Products Manufacturing326199 | 20-99 | ◐ LIKELY ACTIVE |
| RCRobinson Concrete, INC. | Auburn | NY | Nonmetallic Mineral Product Manufacturing327320 | 20-99 | ◐ LIKELY ACTIVE |