- Obstetricians & Gynecologists, Cortland - Ob-Gyn Doctors, Physicians & Surgeons (Obstetrics & Gynecology)
- Office Supplies, Equipment & Office Furniture Stores, Cortland
- Oil Change & Lubrication, Cortland - Auto Oil & Quick Lube
- Oil Industry & Oil Field Equipment & Services, Cortland - Oil Companies
- Oil Refinery, Cortland
- Oncologists, Cortland - Cancer Doctors, Physicians & Surgeons (Oncology)
- Ophthalmologists, Cortland - Eye Doctors, Physicians & Surgeons (Ophthalmology)
- Optical Goods Repair & Service, Cortland - Camera Repair
- Optical Stores - Eyeglasses, Lenses & Sunglasses, Cortland
- Opticians, Cortland
- Optometrists, Cortland - Eye Doctors, Physicians & Surgeons (Optometry)
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- Optometry Clinics, Cortland - Eye Clinics
- Ornamental Nursery, Cortland
- Ornamental Nursery Products, Cortland
- Ornamental Nursery Services, Cortland
- Orthodontist, Cortland - Teeth Straightening, Invisalign & Dental Braces
- Orthopedic & Prosthetic Appliances & Shoes, Cortland - Orthopedic Shoes
- Other Building Materials & Supplies, Cortland
- Other Lodging, Cortland
- Outdoor Equipment & Accessories, Cortland
- Outdoor Furniture & Patio Furniture, Cortland - Garden Furniture Stores
- Oxygen & Respiratory Equipment & Supplies, Cortland - Oxygen Concentrator, Tank, Machine, etc
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