| Aaron Manor Rehabilitation and Nursing Center | Fairport | 140 | Medicare and Medicaid |
| Absolut Center for Nursing and Rehabilitation at A | EAST AURORA | 320 | Medicare and Medicaid |
| Absolut Center for Nursing and Rehabilitation at A | ALLEGANY | 37 | Medicare and Medicaid |
| Absolut Center for Nursing and Rehabilitation at G | GASPORT | 83 | Medicare and Medicaid |
| Absolut Center for Nursing and Rehabilitation at T | Painted Post | 120 | Medicare and Medicaid |
| ABSOLUT CTR FOR NURSING & REHAB ENDICOTT L L C | ENDICOTT | 160 | Medicare and Medicaid |
| Achieve Rehab And Nursing Facility | Liberty | 140 | Medicare and Medicaid |
| Affinity Skilled Living and Rehabilitation Center | Oakdale | 280 | Medicare and Medicaid |
| ALPINE REHABILITATION AND NURSING CENTER | LITTLE FALLS | 80 | Medicare and Medicaid |
| Apex Rehabilitation & Care Center | Huntington Station | 195 | Medicare and Medicaid |
| AUBURN REHABILITATION & NURSING CENTER | AUBURN | 92 | Medicare and Medicaid |
| Bainbridge Nursing & Rehabilitation Center | Bronx | 200 | Medicare and Medicaid |
| Beacon Rehabilitation and Nursing Center | Far Rockaway | 120 | Medicare and Medicaid |
| Bedford Center for Nursing and Rehabilitation | Brooklyn | 200 | Medicare and Medicaid |
| Bensonhurst Center For Rehabilitation & Healthcare | Brooklyn | 200 | Medicare and Medicaid |
| Berkshire Nursing & Rehabilitation Center | West Babylon | 175 | Medicare and Medicaid |
| Beth Abraham Center for Rehabilitation and Nursing | Bronx | 448 | Medicare and Medicaid |
| BETHANY GARDENS SKILLED LIVING CENTER | ROME | 100 | Medicare and Medicaid |
| Boro Park Center for Rehabilitation and Healthcare | Brooklyn | 510 | Medicare and Medicaid |
| BRIDGEWATER CENTER FOR REHAB & NURSING L L C | BINGHAMTON | 356 | Medicare and Medicaid |
| Bronx Gardens Rehabilitation and Nursing Center | Bronx | 199 | Medicare and Medicaid |
| Brooklyn Center for Rehabilitation and Residential | Brooklyn | 281 | Medicare and Medicaid |
| Brooklyn Gardens Nursing & Rehabilitation Center | Brooklyn | 240 | Medicare and Medicaid |
| Brookside Multicare Nursing Center | Smithtown | 353 | Medicare and Medicaid |
| Buena Vida Rehab And Nursing Center | Brooklyn | 240 | Medicare and Medicaid |
| CAPSTONE CENTER FOR REHABILITATION AND NURSING | AMSTERDAM | 120 | Medicare and Medicaid |
| Carillon Nursing and Rehabilitation Center | Huntington | 315 | Medicare and Medicaid |
| CAYUGA NURSING AND REHABILITATION CENTER | ITHACA | 160 | Medicare and Medicaid |
| Cedar Manor Nursing & Rehabilitation Center | OSSINING | 153 | Medicare and Medicaid |
| Central Island Healthcare | Plainview | 202 | Medicare and Medicaid |
| CENTRAL PARK REHABILITATION AND NURSING CENTER | SYRACUSE | 160 | Medicare and Medicaid |
| Chautauqua Nursing and Rehabilitation Center | DUNKIRK | 216 | Medicare and Medicaid |
| Comprehensive Rehabilitation and Nursing Center at | WILLIAMSVILLE | 142 | Medicare and Medicaid |
| Conesus Lake Nursing Home, LLC | Livonia | 48 | Medicare and Medicaid |
| COOPERSTOWN CENTER FOR REHABILITATION AND NURSING | COOPERSTOWN | 174 | Medicare and Medicaid |
| Crest Manor Living and Rehabilitation Center | Fairport | 80 | Medicare and Medicaid |
| Crown Heights Center for Nursing and Rehabilitatio | Brooklyn | 295 | Medicare and Medicaid |
| Cypress Garden Center for Nursing and Rehabilitati | Flushing | 278 | Medicare and Medicaid |
| DELHI REHABILITATION AND NURSING CENTER | DELHI | 176 | Medicare and Medicaid |
| DELMAR CENTER FOR REHABILITATION AND NURSING | DELMAR | 120 | Medicare and Medicaid |
| Ditmas Park Care Center | Brooklyn | 200 | Medicare and Medicaid |
| Downtown Brooklyn Nursing & Rehabilitation Center | Brooklyn | 320 | Medicare and Medicaid |
| Dry Harbor Nursing Home | Middle Village | 360 | Medicare and Medicaid |
| DUNKIRK REHABILITATION & NURSING CENTER | DUNKIRK | 40 | Medicare and Medicaid |
| East Haven Nursing & Rehabilitation Center | Bronx | 200 | Medicare and Medicaid |
| East Neck Nursing & Rehabilitation Center | West Babylon | 300 | Medicare and Medicaid |
| East Side Nursing Home | WARSAW | 80 | Medicare and Medicaid |
| EASTCHESTER REHABILITATION AND HEALTH CARE CENTER | BRONX | 200 | Medicare and Medicaid |
| EDEN REHABILITATION NURSING CENTER | EDEN | 40 | Medicare and Medicaid |
| Elcor Nursing and Rehabilitation Center | Horseheads | 305 | Medicare and Medicaid |
| Elderwood at Amherst | Amherst | 92 | Medicare and Medicaid |
| ELDERWOOD AT CHEEKTOWAGA | CHEEKTOWAGA | 172 | Medicare and Medicaid |
| Elderwood at Grand Island | GRAND ISLAND | 90 | Medicare and Medicaid |
| Elderwood at Hamburg | Hamburg | 166 | Medicare and Medicaid |
| Elderwood at Hornell | Hornell | 122 | Medicare and Medicaid |
| ELDERWOOD AT LIVERPOOL | LIVERPOOL | 160 | Medicare and Medicaid |
| ELDERWOOD AT LOCKPORT | LOCKPORT | 126 | Medicare and Medicaid |
| ELDERWOOD AT NORTH CREEK | NORTH CREEK | 82 | Medicare and Medicaid |
| ELDERWOOD AT TICONDEROGA | TICONDEROGA | 84 | Medicare and Medicaid |
| Elderwood at Wheatfield | Niagara Falls | 123 | Medicare and Medicaid |
| Elderwood at Williamsville | Williamsville | 200 | Medicare and Medicaid |
| Elderwood of Lakeside at Brockport | Brockport | 120 | Medicare and Medicaid |
| Elderwood of Uihlein at Lake Placid | LAKE PLACID | 156 | Medicare and Medicaid |
| ELLICOTT CENTER FOR REHABILITATION AND NURSING | BUFFALO | 160 | Medicare and Medicaid |
| Epic Rehabilitation And Nursing At White Plains | White Plains | 160 | Medicare and Medicaid |
| ESSEX CENTER FOR REHABILITATION AND HEALTHCARE | ELIZABETHTOWN | 100 | Medicare and Medicaid |
| Excel At Woodbury for Rehabilitation and Nursing, | Woodbury | 123 | Medicare and Medicaid |
| Fairport Rehabilitation and Nursing Center | Fairport | 196 | Medicare and Medicaid |
| Far Rockaway Center for Rehabilitation and Nursing | Far Rockaway | 100 | Medicare and Medicaid |
| FIDDLERS GREEN MANOR REHAB AND NURSING CENTER | SPRINGVILLE | 82 | Medicare and Medicaid |
| Fordham Nursing and Rehabilitation Center | Bronx | 240 | Medicare and Medicaid |
| Four Seasons Nursing and Rehabilitation Center | Brooklyn | 270 | Medicare and Medicaid |
| Franklin Center for Rehabilitation and Nursing | Flushing | 320 | Medicare and Medicaid |
| FULTON CENTER FOR REHABILITATION AND HEALTHCARE | GLOVERSVILLE | 176 | Medicare and Medicaid |
| GARDEN GATE HEALTH CARE FACILITY | CHEEKTOWAGA | 184 | Medicare and Medicaid |
| Glen Cove Center for Nursing and Rehabilitation | Glen Cove | 154 | Medicare and Medicaid |
| GOLDEN HILL NURSING AND REHABILITATION CENTER | KINGSTON | 280 | Medicare and Medicaid |
| Gowanda Rehabilitation and Nursing Center | GOWANDA | 160 | Medicare and Medicaid |
| HIGHLAND PARK REHABILITATION AND NURSING CENTER | WELLSVILLE | 80 | Medicare and Medicaid |
| Highland Rehabilitation And Nursing Center | Middletown | 98 | Medicare and Medicaid |
| Hillside Manor Rehab & Extended Care Center | Jamaica Estates | 400 | Medicare and Medicaid |
| HOUGHTON REHABILITATION & NURSING CENTER | HOUGHTON | 100 | Medicare and Medicaid |
| HUDSON PARK REHABILITATION AND NURSING CENTER | ALBANY | 169 | Medicare and Medicaid |
| Hudson Valley Rehabilitation & Extended Care Ctr | Highland | 203 | Medicare and Medicaid |
| Humboldt House Rehabilitation and Nursing Center | BUFFALO | 173 | Medicare and Medicaid |
| Independence Care Center for Nursing and Rehabilit | Riverdale | 190 | Medicare and Medicaid |
| Linden Center For Nursing And Rehabilitation | Brooklyn | 280 | Medicare and Medicaid |
| Lockport Rehab & Health Care Center | Lockport | 82 | Medicare and Medicaid |
| Long Beach Nursing and Rehabilitation Center | Long Beach | 200 | Medicare and Medicaid |
| Luxor Nursing & Rehabilitation at Mills Pond | St James | 252 | Medicare and Medicaid |
| Lynbrook Restorative Therapy And Nursing | Lunbrook | 100 | Medicare and Medicaid |
| Manhattanville Health Care Center | Bronx | 200 | Medicare and Medicaid |
| Margaret Tietz Center for Nursing Care Inc | Jamaica | 200 | Medicare and Medicaid |
| MARTINE CENTER FOR REHABILITATION AND NURSING | WHITE PLAINS | 225 | Medicare and Medicaid |
| Massapequa Center Rehabilitation & Nursing | Amityville | 320 | Medicare and Medicaid |
| MASSENA REHABILITATION & NURSING CENTER | MASSENA | 160 | Medicare and Medicaid |
| Meadow Park Rehabilitation and Health Center LLC | Flushing | 135 | Medicare and Medicaid |
| Morningside Nursing and Rehabilitation Center | Bronx | 386 | Medicare and Medicaid |
| Morris Park Rehabilitation and Nursing Center | Bronx | 191 | Medicare and Medicaid |
| Nassau Rehabilitation & Nursing Center | Hempstead | 280 | Medicare and Medicaid |