- K&H Motor Sports
- K & L Gear Service
- Kash & Sons Contracting
- Kay's International Treasures
- Keegan and Associates
- Kel-Eze Kreations
- Kellogg Auto Supply Company
- Kelly Temporary Service
- Kennedy Chiropractic and Massage Therapy
- Kennedy Hardwood
- Ken's Super Store
- Kentucky Fried Chicken
- Keystone Builder 3
- King Sub
- Klos Technologies, Inc.
- Knecht Auto Sales
- Knickerbocker Golf Course
- Koffee Kup Restaurant
- Kory's Place
- Krush Entertainment
- K-Searcher Information Services
- Kustom Attractions
- L & H Fire Extinguisher Service
- L & M City Taxi
- LMK Companies
- Labrador Mountain
- Lakeland Environmental
- Lakeland Water Systems
- Lakeside Printing, Inc. - Sunday Democrat
- Lakeview Golf Club
- Lanwrx
- Lavish Salon
- Learning Ladder Day Care
- James S. Leonard, DPM
- Lime Hollow Nature Center
- Linani's Cookie Factory
- Lisa's Pane di Casa
- Little Caeser's Pizza
- Little Italy Pizzeria
- Little Pumpkin
- Little York Plantation
- The Local Bookstore
- LoCal Restoration, Renovation, Remodeling
- Logo This Inc.
- Long Meadow Custom Floral Design
- Long Term Care Associates, Inc
- Lorenzo, Paul Accounting
- Lorraine's Hilltop Custom Salon
- Lou-Lou's
- Lubricants & Fuel Solutions
- M&D Deli Central
- M & T Bank
- M. A. B. Roofing and Siding
- MacKenzie Smith Lewis, Michell & Hughes, LLP
- MacNeill, John S. Jr. PC
- Madison Cortland ARC
- Main Street Farmer's Market
- Maggie's
- Management Software, Inc.
- Manpower, Inc.
- Maple Hill Golf Club
- Marathon Boat Group, Inc.
- Marathon Lanes
- Marathon Printing and Publishing
- Marietta Corporation
- Marice Stith Recording Services
- Marketplace Mall
- Mark's Pizzeria
- Marion Construction
- Mary Kay
- Renee Marquis Photography
- Marvin Windows and Doors of New York
- MaryAnn's Ice Cream
- Masonic Bowling Lanes
- Christopher Maxfield Lawncare/Landscaping
- Max Graphics
- May, Michael Construction
- Don Mayes Photo
- Ted McBride Co.
- McCall, Gary Home Improvements and Retail Store
- McDonald Electric
- McDonald's Restaurant
- McKee Real Estate and Auction
- McNeil and Company Insurance Risk Services
- McNeil Development Company
- Medicine Shoppe, The
- Media Script Works
- Meldrim, A.J.
- Meldrim and Mack
- Melodyland
- Memorial Baptist Church
- Merrill Lynch
- Metropolitan Nursing Services
- MGM Auto Sales
- Michael Sheppard Designs
- The Michaels Group
- Midway Metalforming
- Mike's Custom Welding L.L.C
- Miller Street Mechanicals
- Minella Consultations
- Misty Valley Bed & Breakfast
- Mitchell and Sons
- Mitchell Technical Services
- Modern Tank Service
- Monarch Machine Tool Inc.
- Morans Gifts
- Morey Towing and Recovery
- Morton Buildings, Inc.
- Mountainview
- Mr. Abrasive - Abrasive Supplies
- Mr. Alex Hair and Skin Care Salon
- Mr. Underfoot Flooring
- Mt. Toppin Adirondack Chairs
- Muddy Dove
- Muka Apartments
- Murdock's Excavation, Inc.
- Mutual of Omaha
- Myers Insurance (State Farm)
- My Fathers Son
- myTechAid Web Design
- Nail and Company
- Natoli's Rt. 11 Market
- Natrium Products, Inc.
- Nature's Sunshine Herbs/Supplements
- Nature's Sunshine Products
- New Concept Kitchens and Renovations
- New Holland Cortland ACE Hardware
- New H.O.P.E Therapeutic Riding Center - Non Profit
- Newman Hall Catholic Center
- New York Pizzeria
- New York, Susquehanna and Western Railway
- New York Trailways
- Nichols and Associates
- Nicky's
- Nordic Sports
- Northeast Health Physics
- North East Martial Arts Institute
- Northend Liquor
- Northland Sheep Dairy
- Northwoods at Cortland
- Obstetric and Gynecologic Associates of Cortland, MD PC
- OCM BOCES Cortland Center for New Careers
- Odyssey Networks ISP
- Oh My Goodness Health Food Store
- Olde Homer House
- Organic Farm, The
- O'Mara Electric Motors
- Orthodontic Associates
- Osborne's R. H. World of Floor Covering
- O'Shea Tire and Service Center
- Overhead Door Company of Cortland, Inc.
- Owen Agency
- Owens, Thomas J., Counselor
- P & C Food Market #95
- P&G Landscaping
- Pace Apartments
- P.A.C.S. Security
- Paddy's Pub
- Pall Trinity Micro Corp.
- Palm Gardens
- Parkside Assembly of God
- Parkway Garden Apartments
- Patchwork Therapeutic Riding Center, Inc.
- Paul Bunyan Products, Inc.
- The PC Medic
- The PC Repair Zone
- PC Solutions
- Pearson Video Publishing
- Penney, J.C. Company, Inc.
- Perfetti Law Offices
- Pesto's Holiday Inn
- Pest Patrol Inc.
- Petography of Little York
- Petrella Brothers Auto Body Shop, Inc.
- Phelps Automotive
- The Picture House Frame Shop
- Pinckney Allstate Insurance Agency Inc.
- Pilot Consulting, Inc.
- Pioneer Appraisals, Inc.
- Piotti, Wayne CPA
- Pita Gourmet
- Pizza Hut Dine-In or Carryout Tompkins St.
- PJ's Sub-Contractors
- Place Architects
- Place Insurance
- Plaza Discount Liquors
- Plaza Hair and Skin Care Salon
- Plumbing and Sprinkler Supply
- Pomeroy, Armstrong, Baranello, and Casullo, LLP
- Pomeroy Place Banquet Hall
- Ponderosa
- Pontillo's Pizza
- Port, Kashdin, McSherry, CPAs
- Port Watson Park, Inc.
- Potter Paint Company
- Shawn Potts Photography
- PowerPoint Plus
- Preble Hotel
- Precision Eforming L.L.C.
- Premier Property Service
- Prepaid Legal Service
- Presbyterian Church United
- Prime Payroll Relief, Inc.
- Prizm Video Services
- ProCare Physical Therapy, PC
- Professional Services Group, Inc.
- Property People
- Psychological Counseling Services
- Pudgie's Pizza
- PULL
- Pure Panes Professional Window Cleaning
- Quadra Flex Quality Labels
- Quagmire Manor
- Quali-Graphics
- Quality Bookkeeping & Payroll
- Quality Electric
- Quality Inn
- Quik-Print Service, Inc.
- Radiation Oncology Services
- Rag Rugs to Order
- Rahn (Ron Tongue)
- Ramada
- Rascal's
- Reading Essentials
- Reagan, John O. CPA
- Reagan-Riter Boiler Works, Inc.
- Recreation Alleys
- Red Dragon
- Red Line Classic Rock and Roll
- Reed's Seeds
- Refrigerated Transport Electronics, Inc.
- Reigning Miracle Ministries, Inc.
- RE/MAX First Realty
- Renner, Robert R. MD
- Resource Associates
- Revelation Computers
- Reynolds, Kristian S. Photo/Videos
- Riehlman Shafer and Shafer, Attorneys
- Rincon Ispana
- Rising Moon, Setting Sun
- Riverside Flea Market
- Riverside Truck Towing
- Robar General Funding Corporation
- Robbins Vending Company
- Robinson, Margaret M. Law Office
- Robinson's Wood Shop
- The Rock Company
- Romer (Ken) & Sons Plumbing and Heating
- Ron's Heavy Duty Truck Repair / Body & Paint
- Rooster Valley Organics
- Round House Mill, Inc.
- Royal Motor Company
- Ruffin-It RV
- Ruggiero, Gerry, CPA
- Rum and Couture Clothing Boutique
- Rustic Meadow Furniture
- Ryan and Associates