| SETON HEALTH AT SCHUYLER RIDGE RESIDENTIAL H C | CLIFTON PARK | NY | 120 | Medicare and Medicaid | 2024 |
| SHAKER PLACE REHABILITATION AND NURSING CENTER | ALBANY | NY | 250 | Medicare and Medicaid | 2024 |
| Sheepshead Nursing & Rehabilitation Center | Brooklyn | NY | 200 | Medicare and Medicaid | 2024 |
| Shore View Nursing & Rehabilitation Center | Brooklyn | NY | 320 | Medicare and Medicaid | 2024 |
| Silver Lake Specialized Rehabilitation and Care Ce | Staten Island | NY | 278 | Medicare and Medicaid | 2024 |
| Silvercrest | Jamaica | NY | 320 | Medicare and Medicaid | 2024 |
| Sky View Rehabilitation & Health Care Center L L C | Croton On Hudson | NY | 192 | Medicare and Medicaid | 2024 |
| SLATE VALLEY CENTER FOR REHABILITATION AND NURSING | GRANVILLE | NY | 88 | Medicare and Medicaid | 2024 |
| Smithtown Center for Rehabilitation & Nursing Care | Smithtown | NY | 162 | Medicare and Medicaid | 2024 |
| Sodus Rehabilitation & Nursing Center | Sodus | NY | 130 | Medicare and Medicaid | 2024 |
| Soldiers and Sailors Memorial Hospital Extended Ca | Penn Yan | NY | 152 | Medicare and Medicaid | |
| South Shore Rehabilitation And Nursing Center | Freeport | NY | 100 | Medicare and Medicaid | 2024 |
| SOUTHAMPTON NURSING HOME | SOUTHAMPTON | NY | | | 2006 |
| Split Rock Rehabilitation and Health Care Center | Bronx | NY | 240 | Medicare and Medicaid | 2024 |
| Sprain Brook Manor Rehab | Scarsdale | NY | 121 | Medicare and Medicaid | 2024 |
| Spring Creek Rehabilitation & Nursing Care Center | Brooklyn | NY | 180 | Medicare and Medicaid | 2024 |
| SPRING HILLS NURSING CENTER | MORRISTOWN | NY | | | 2001 |
| Springvale Nursing & Rehabilitation Center | Croton On Hudson | NY | 200 | Medicare and Medicaid | 2024 |
| St Cabrini Nursing Home | Dobbs Ferry | NY | 304 | Medicare and Medicaid | 2024 |
| St Camillus Residential Health Care Facility | SYRACUSE | NY | 284 | Medicare and Medicaid | 2024 |
| ST CATHERINE LABOURE HEALTH CARE CENTER | BUFFALO | NY | 80 | Medicare and Medicaid | |
| St Catherine Of Siena Nursing and Rehabilitation C | Smithtown | NY | 240 | Medicare and Medicaid | |
| St James Rehabilitation & Healthcare Center | St James | NY | 230 | Medicare and Medicaid | 2024 |
| St Johnland Nursing Center | Kings Park | NY | 250 | Medicare and Medicaid | 2024 |
| ST JOHNSVILLE REHABILITATION AND NURSING CENTER | SAINT JOHNSVILLE | NY | 120 | Medicare and Medicaid | 2024 |
| ST JOSEPHS HOME | OGDENSBURG | NY | 82 | Medicare and Medicaid | 2024 |
| St Josephs Place | Port Jervis | NY | 46 | Medicare and Medicaid | |
| ST LUKE RESIDENTIAL HEALTH CARE FACILITY INC | OSWEGO | NY | 200 | Medicare and Medicaid | 2024 |
| ST MARGARETS CENTER | ALBANY | NY | 92 | Medicare and Medicaid | 2024 |
| St Mary's Center Inc | New York | NY | 39 | Medicare and Medicaid | 2024 |
| St Mary's Hospital For Children | Bayside | NY | 124 | Medicaid | |
| St Patrick's Home | Bronx | NY | 264 | Medicare and Medicaid | 2024 |
| ST PETERS NURSING AND REHABILITATION CENTER | ALBANY | NY | 160 | Medicare and Medicaid | 2024 |
| St Vincent Depaul Residence | Bronx | NY | 200 | Medicare and Medicaid | 2024 |
| St. Ann's Community | Rochester | NY | 470 | Medicare and Medicaid | 2024 |
| St. Ann's Community | Webster | NY | 72 | Medicare and Medicaid | 2024 |
| ST. CLARE MANOR | LOCKPORT | NY | | | 2003 |
| ST. FRANCIS GERIATRIC | BUFFALO | NY | | | 2009 |
| St. John's Health Care Corporation | Rochester | NY | 455 | Medicare and Medicaid | 2024 |
| ST. JOHNS PENFIELD HOMES CORP | FAIRPORT | NY | | | 2025 |
| ST. JOSEPH MANOR | OLEAN | NY | | | 2006 |
| St. Joseph's Hospital - Skilled Nursing Facility | Elmira | NY | 85 | Medicare and Medicaid | |
| ST. MARYS HOSPITAL FOR CHILDREN | BAYSIDE | NY | | | 2024 |
| Staten Island Care Center | Staten Island | NY | 300 | Medicare and Medicaid | 2024 |
| Steuben Center for Rehabilitation and Healthcare | Bath | NY | 105 | Medicare and Medicaid | 2024 |
| Sullivan County Adult Care Center | Liberty | NY | 146 | Medicare and Medicaid | 2024 |
| Sunharbor Manor | Roslyn Heights | NY | 266 | Medicare and Medicaid | 2024 |
| SUNNYSIDE CARE CENTER | EAST SYRACUSE | NY | 80 | Medicare and Medicaid | 2024 |
| SUNREST HEALTH FACILITIES | PORT JEFFERSON | NY | | | 2004 |
| Sunrise Manor Center for Nursing and Rehabilitatio | Bay Shore | NY | 84 | Medicare and Medicaid | 2024 |
| SUNSET NURSING AND REHABILITATION CENTER, INC | BOONVILLE | NY | 120 | Medicare and Medicaid | 2024 |
| SUNSHINE CHILDREN'S HOME AND REHAB CENTER | OSSINING | NY | 122 | Medicare and Medicaid | 2024 |
| Surge Rehabilitation and Nursing LLC | Middle Island | NY | 164 | Medicare and Medicaid | 2024 |
| SUSQUEHANNA NURSING & REHABILITATION CENTER, L L C | JOHNSON CITY | NY | 160 | Medicare and Medicaid | 2024 |
| SUTTON PARK CENTER FOR NURSING AND REHABILITATION | NEW ROCHELLE | NY | 160 | Medicare and Medicaid | 2024 |
| Swan Lake Nursing and Rehabilitation | Patchogue | NY | 120 | Medicare and Medicaid | 2024 |
| SYRACUSE HOME ASSOCIATION | BALDWINSVILLE | NY | 120 | Medicare and Medicaid | 2024 |
| Taconic Rehabilitation And Nursing At Beacon | Beacon | NY | 160 | Medicare and Medicaid | 2024 |
| Taconic Rehabilitation And Nursing At Hopewell | Fishkill | NY | 160 | Medicare and Medicaid | 2024 |
| Taconic Rehabilitation And Nursing At Ulster | Highland | NY | 120 | Medicare and Medicaid | 2024 |
| TARRYTOWN HALL CARE CENTER | TARRYTOWN | NY | 120 | Medicare and Medicaid | 2024 |
| Ten Broeck Commons | Lake Katrine | NY | 258 | Medicare and Medicaid | 2024 |
| Terence Cardinal Cooke Health Care Center | New York | NY | 679 | Medicare and Medicaid | |
| TERESIAN HOUSE NURSING HOME CO INC | ALBANY | NY | 302 | Medicare and Medicaid | 2024 |
| Terrace View Long Term Care Facility | Buffalo | NY | 390 | Medicare and Medicaid | |
| THE AMSTERDAM AT HABORSIDE | PORT WASHINGTON | NY | | | 2023 |
| The Baptist Home At Brookmeade | Rhinebeck | NY | 120 | Medicare and Medicaid | 2024 |
| The Brightonian, Inc | Rochester | NY | 54 | Medicare and Medicaid | 2024 |
| The Brook at High Falls Nursing Home and Rehabilit | Rochester | NY | 28 | Medicare and Medicaid | 2024 |
| THE CENTER FOR NURSING AND REHAB AT HOOSICK FALLS | HOOSICK FALLS | NY | 82 | Medicare and Medicaid | 2024 |
| The Chateau At Brooklyn Rehabilitation and Nursing | Brooklyn | NY | 189 | Medicare and Medicaid | 2024 |
| THE COMMONS ON ST ANTHONY, A S N F & SHORT T R C | AUBURN | NY | 297 | Medicare and Medicaid | 2024 |
| THE COTTAGES AT GARDEN GROVE, A SKILLED NRSG COMM | CICERO | NY | 156 | Medicare and Medicaid | 2024 |
| THE DUTCH MANOR NURSING & REHAB | SCHENECTADY | NY | | | 2013 |
| THE ELEANOR NURSING CARE CENTER | HYDE PARK | NY | 120 | Medicare and Medicaid | 2024 |
| THE EMERALD PEEK REHABILITATION AND NURSING CENTER | PEEKSKILL | NY | 100 | Medicare and Medicaid | 2024 |
| The Enclave At Rye Rehab And Nursing Ctr | Port Chester | NY | 160 | Medicare and Medicaid | 2024 |
| The Five Towns Premier Rehabilitation & Nursing Ce | Woodmere | NY | 336 | Medicare and Medicaid | 2024 |
| The Friendly Home | Rochester | NY | 200 | Medicare and Medicaid | 2024 |
| THE GARDENS AT MANHATTAN HRC | BUFFALO | NY | | | 2002 |
| The Grand Pavilion For Rehab & Nursing at Rockvill | Rockville Centre | NY | 158 | Medicare and Medicaid | 2024 |
| THE GRAND REHABILITATION AND NRSG AT CHITTENANGO | CHITTENANGO | NY | 80 | Medicare and Medicaid | 2024 |
| THE GRAND REHABILITATION AND NRSG AT GUILDERLAND | ALTAMONT | NY | 127 | Medicare and Medicaid | 2024 |
| The Grand Rehabilitation And Nrsg At River Valley | Poughkeepsie | NY | 160 | Medicare and Medicaid | 2024 |
| The Grand Rehabilitation and Nursing at Barnwell | VALATIE | NY | 236 | Medicare and Medicaid | 2024 |
| THE GRAND REHABILITATION AND NURSING AT BATAVIA | BATAVIA | NY | 62 | Medicare and Medicaid | 2024 |
| The Grand Rehabilitation and Nursing at Great Neck | Great Neck | NY | 214 | Medicare and Medicaid | 2024 |
| THE GRAND REHABILITATION AND NURSING AT MOHAWK | ILION | NY | 120 | Medicare and Medicaid | 2024 |
| The Grand Rehabilitation and Nursing At Pawling | PAWLING | NY | 122 | Medicare and Medicaid | 2024 |
| The Grand Rehabilitation and Nursing At Queens | Whitesone | NY | 179 | Medicare and Medicaid | 2024 |
| The Grand Rehabilitation and Nursing At Rome | ROME | NY | 160 | Medicare and Medicaid | 2024 |
| The Grand Rehabilitation and Nursing at South Poin | Island Park | NY | 185 | Medicare and Medicaid | 2024 |
| THE GRAND REHABILITATION AND NURSING AT UTICA | UTICA | NY | 220 | Medicare and Medicaid | 2024 |
| The Grove At Valhalla Rehab And Nursing Center | Valhalla | NY | 160 | Medicare and Medicaid | 2024 |
| The Hamlet Rehabilitation and Healthcare Center at | Nesconset | NY | 240 | Medicare and Medicaid | 2024 |
| The Hamptons Center for Rehabilitation and Nursing | South Hampton | NY | 280 | Medicare and Medicaid | 2024 |
| The Heritage Rehabilitation and Health Care Center | Brooklyn | NY | 79 | Medicare and Medicaid | 2024 |
| The Highlands at Brighton | Rochester | NY | 145 | Medicare and Medicaid | 2024 |
| The Hurlbut | Rochester | NY | 160 | Medicare and Medicaid | 2024 |
| The Knolls | Valhalla | NY | 20 | Medicare and Medicaid | 2024 |