B & H Rail Corp.
Buffalo & Pittsburgh Railroad, Inc.
Buffalo Southern Railroad, Inc.
Clarendon & Pittsford Railroad Co.
Dansville and Mt. Morris Railroad
Depew, Lancaster & Western Railroad Co.
Finger Lakes Railway Corporation
Genesee and Wyoming Railroad Co.
Livonia, Avon & Lakeville Railroad Corp.
Massena Terminal Railroad Co.
Middletown and New Jersey Railway Co.
New York & Atlantic Railway
New York Cross Harbor Railroad
New York & Ogdensburg Railway Co.
New York, Susquehanna & Western Rwy.
Ontario Midland Railroad Corp.
Rochester & Southern Railroad, Inc.
St. Lawrence & Atlantic Railroad
South Buffalo Railway
Vermont Railway Inc.
Wellsboro & Corning Railroad
Western New York & Pennsylvania Railroad