| ALLEGRIA NURSING & REHAB CENTER OF PORT JEFFERSON | PORT JEFFERSON STATI | 143 | Medicare and Medicaid |
| Avon Nursing Home L L C | Avon | 40 | Medicare and Medicaid |
| Beach Gardens Rehabilitation and Nursing Center | Far Rockaway | 163 | Medicare and Medicaid |
| Belair Care Center Inc | Bellmore | 102 | Medicare and Medicaid |
| Brookhaven Rehab & Health Care Center L L C | Far Rockaway | 298 | Medicare and Medicaid |
| Caton Park Rehabilitation and Nursing Center, LLC | Brooklyn | 119 | Medicare and Medicaid |
| Dumont Center for Rehabilitation and Nursing Care | New Rochelle | 196 | Medicare and Medicaid |
| ELDERWOOD AT WAVERLY | WAVERLY | 200 | Medicare and Medicaid |
| Fairview Nursing Care Center Inc. | Forest Hills | 200 | Medicare and Medicaid |
| Fort Tryon Center for Rehabilitation and Nursing | New York | 205 | Medicare and Medicaid |
| Friedwald Center For Rehab And Nursing, L L C | New City | 180 | Medicare and Medicaid |
| Hempstead Park Nursing Home | Hempstead | 251 | Medicare and Medicaid |
| JOHN T MATHER MEMORIAL HOSP T C U | PORT JEFFERSON | 16 | Medicare and Medicaid |
| KINGSWAY ARMS NURSING CENTER INC | SCHENECTADY | 160 | Medicare and Medicaid |
| Latta Road Nursing Home East | Rochester | 40 | Medicare and Medicaid |
| Latta Road Nursing Home West | Rochester | 40 | Medicare and Medicaid |
| Lilac Manor Rehabilitation and Nursing Center | Rochester | 200 | Medicare and Medicaid |
| Lutheran Center At Poughkeepsie Inc | Poughkeepsie | 160 | Medicare and Medicaid |
| Park Nursing Home | Rockaway Park | 196 | Medicare and Medicaid |
| PATHWAYS NURSING AND REHABILITATION CENTER | NISKAYUNA | 112 | Medicare and Medicaid |
| Penfield Place | Penfield | 48 | Medicare and Medicaid |
| Premier Nursing and Rehab Center of Far Rockaway | Far Rockaway | 183 | Medicare and Medicaid |
| Resort Nursing Home | Arverne | 280 | Medicare and Medicaid |
| Rockaway Care Center | Far Rockaway | 228 | Medicare and Medicaid |
| Safire Rehabilitation of Southtowns, L L C | Buffalo | 120 | Medicare and Medicaid |
| Sapphire Nursing And Rehab At Goshen | Goshen | 24 | Medicare and Medicaid |
| Taconic Rehabilitation And Nursing At Ulster | Highland | 120 | Medicare and Medicaid |
| Ten Broeck Commons | Lake Katrine | 258 | Medicare and Medicaid |
| The Brook at High Falls Nursing Home and Rehabilit | Rochester | 28 | Medicare and Medicaid |
| THE GRAND REHABILITATION AND NRSG AT CHITTENANGO | CHITTENANGO | 80 | Medicare and Medicaid |
| The Grand Rehabilitation and Nursing At Rome | ROME | 160 | Medicare and Medicaid |
| Townhouse Center for Rehabilitation & Nursing | Uniondale | 280 | Medicare and Medicaid |
| Woodside Manor Nursing Home Inc | Rochester | 44 | Medicare and Medicaid |