| YORKTOWN REHABILITATION & NURSING CENTER | CORTLANDT MANOR | NY | 200 | Medicare and Medicaid | 2024 |
| YONKERS GARDENS CENTER FOR NURSING AND REHAB | YONKERS | NY | 200 | Medicare and Medicaid | 2024 |
| Wyoming County Community Hospitals SNF | Warsaw | NY | 138 | Medicare and Medicaid | |
| WORKMENS CIRCLE MULTICARE CENTER | BRONX | NY | 524 | Medicare and Medicaid | 2024 |
| Woodside Manor Nursing Home Inc | Rochester | NY | 44 | Medicare and Medicaid | 2024 |
| WOODMERE HEALTH CARE CENTER | WOODMERE | NY | | | 1996 |
| Woodland Pond At New Paltz | New Paltz | NY | 40 | Medicare and Medicaid | 2024 |
| WOODCREST REHAB & RESIDENTIAL H C CENTER, L L C | FLUSHING | NY | 200 | Medicare and Medicaid | 2024 |
| Woodbury Heights Nursing and Rehabilitation Center | Woodbury | NY | 606 | Medicare and Medicaid | 2024 |
| WINDSOR PARK REHAB & NURSING CENTER | QUEENS VILLAGE | NY | 70 | Medicare and Medicaid | 2024 |
| WILLOW POINT REHABILITATION AND NURSING CENTER | VESTAL | NY | 300 | Medicare and Medicaid | 2024 |
| WILLIAMSVILLE VIEW MANOR | BUFFALO | NY | | | 2003 |
| WILLIAMSVILLE SUBURBAN, L L C | WILLIAMSVILLE | NY | 220 | Medicare and Medicaid | 2024 |
| WILLIAMSBRIDGE CENTER FOR REHABILITATION AND NRSG | BRONX | NY | 77 | Medicare and Medicaid | 2024 |
| WILKINSON RESIDENTIAL HEALTH CARE FACILITY | AMSTERDAM | NY | 160 | Medicare and Medicaid | |
| White Plains Center For Nursing Care, L L C | White Plains | NY | 88 | Medicare and Medicaid | 2024 |
| White Oaks Rehabilitation and Nursing Center | Woodbury | NY | 200 | Medicare and Medicaid | 2024 |
| WESTHAMPTON CARE CENTER | WESTHAMPTON | NY | 180 | Medicare and Medicaid | 2024 |
| Western New York State Veterans Home | Batavia | NY | 126 | Medicare and Medicaid | 2025 |
| Westchester Center For Rehabilitation & Nursing | Mount Vernon | NY | 240 | Medicare and Medicaid | 2024 |
| WEST VILLAGE REHABILITATION AND NURSING CENTER | NEW YORK | NY | 105 | Medicare and Medicaid | 2024 |
| WEST LAWRENCE CARE CENTER, L L C | FAR ROCKAWAY | NY | 215 | Medicare and Medicaid | 2024 |
| WESLEY-ON-EAST LTD | ROCHESTER | NY | | | 2003 |
| WESLEY HEALTH CARE CENTER INC | SARATOGA SPRINGS | NY | 356 | Medicare and Medicaid | 2024 |
| WELLSVILLE MANOR CARE CENTER | WELLSVILLE | NY | 120 | Medicare and Medicaid | 2024 |
| Wells Rehabilitation and Nursing Center | JOHNSTOWN | NY | 100 | Medicare and Medicaid | 2024 |
| Wedgewood Nursing and Rehabilitation Center | Spencerport | NY | 29 | Medicare and Medicaid | 2024 |
| Wayne Health Care | Newark | NY | 182 | Medicare and Medicaid | |
| Wayne County Nursing Home | Lyons | NY | 192 | Medicare and Medicaid | 2024 |
| Wayne Center For Nursing & Rehabilitation | BRONX | NY | 243 | Medicare and Medicaid | 2024 |
| WATERVILLE RESIDENTIAL CARE CENTER | WATERVILLE | NY | 92 | Medicare and Medicaid | 2024 |
| WATERVIEW NURSING CARE CENTER | FLUSHING | NY | 200 | Medicare and Medicaid | 2024 |
| Waterview Hills Rehabilitation And Nursing Center | Purdy Station | NY | 130 | Medicare and Medicaid | 2024 |
| Waterview Heights Rehabilitation and Nursing Cente | Rochester | NY | 229 | Medicare and Medicaid | 2024 |
| Waters Edge at Port Jefferson for Rehabilitation a | Port Jefferson | NY | 120 | Medicare and Medicaid | 2024 |
| WASHINGTON CENTER FOR REHAB AND HEALTHCARE | ARGYLE | NY | 122 | Medicare and Medicaid | 2024 |
| WARTBURG NURSING HOME | BROOKLYN | NY | | | 2010 |
| WARREN CENTER FOR REHABILITATION AND NURSING | QUEENSBURY | NY | 80 | Medicare and Medicaid | 2024 |
| VICTORIA HOME | OSSINING | NY | | | 2020 |
| VESTAL PARK REHABILITATION AND NURSING CENTER | VESTAL | NY | 180 | Medicare and Medicaid | 2024 |
| VERRAZANO NURSING AND POST-ACUTE CENTER | STATEN ISLAND | NY | 120 | Medicare and Medicaid | 2024 |
| VAN RENSSELAER MANOR | TROY | NY | 362 | Medicare and Medicaid | 2024 |
| Van Duyn Center For Rehabilitation And Nursing | SYRACUSE | NY | 513 | Medicare and Medicaid | 2024 |
| VALLEY VIEW MANOR NURSING HOME | NORWICH | NY | 82 | Medicare and Medicaid | 2024 |
| Valley Health Services Inc | HERKIMER | NY | 160 | Medicare and Medicaid | 2024 |
| UTICA REHABILITATION & NURSING CENTER | UTICA | NY | 120 | Medicare and Medicaid | 2024 |
| UPSTATE UNIVERSITY HOSP AT COMMUNITY GENERAL T C U | SYRACUSE | NY | 20 | Medicare | |
| UPPER EAST SIDE REHABILITATION AND NURSING CENTER | NEW YORK CITY | NY | 499 | Medicare and Medicaid | 2024 |
| University Center for Rehabilitation and Nursing | Bronx | NY | 46 | Medicare and Medicaid | 2024 |
| Unity Living Center | Rochester | NY | 120 | Medicare and Medicaid | 2024 |
| UNITED HELPERS NURSING HOME | OGDENSBURG | NY | | | 2021 |
| UNITED HELPERS CEDARS NURSING HOME | OGDENSBURG | NY | | | 2008 |
| UNITED HELPERS CANTON NURSING HOME | CANTON | NY | 160 | Medicare and Medicaid | 2024 |
| UNITED HEBREW GERIATRIC CENTER | NEW ROCHELLE | NY | | | 2019 |
| United Hebrew Geriatric Center | New Rochelle | NY | 294 | Medicare and Medicaid | 2024 |
| Union Plaza Care Center | Flushing | NY | 280 | Medicare and Medicaid | 2024 |
| TUPPER LAKE CENTER FOR NURSING AND REHABILITATION | TUPPER LAKE | NY | 60 | Medicare and Medicaid | 2024 |
| TRUSTEES OF EASTERN STAR HALL & HOME OF THE N Y S | ORISKANY | NY | 86 | Medicare and Medicaid | 2024 |
| TROY VICTORIAN REHABILITATION & NURSING CARE CNTR | TROY | NY | 120 | Medicare and Medicaid | 2024 |
| TROY CENTER FOR REHABILITATION AND NURSING | TROY | NY | 78 | Medicare and Medicaid | 2024 |
| Triboro Center for Rehabilitation and Nursing | Bronx | NY | 515 | Medicare and Medicaid | 2024 |
| Townhouse Center for Rehabilitation & Nursing | Uniondale | NY | 280 | Medicare and Medicaid | 2024 |
| Tolstoy Foundation Rehabilitation And Nrsg Center | Valley Cottage | NY | 96 | Medicare and Medicaid | 2024 |
| Throgs Neck Rehabilitation & Nursing Center | Bronx | NY | 205 | Medicare and Medicaid | 2024 |
| THE WILLOWS AT RAMAPO REHAB AND NURSING CENTER | SUFFERN | NY | 203 | Medicare and Medicaid | 2024 |
| The Wartburg Home | Mount Vernon | NY | 210 | Medicare and Medicaid | 2024 |
| The Villages of Orleans Health and Rehabilitation | ALBION | NY | 120 | Medicare and Medicaid | 2024 |
| THE VALLEY VIEW CENTER FOR NURSING CARE AND REHAB | GOSHEN | NY | 360 | Medicare and Medicaid | 2024 |
| The Steven And Alexandra Cohen Ped L T C Pavilion | Valhalla | NY | 24 | Medicare and Medicaid | |
| The Riverside | New York | NY | 520 | Medicare and Medicaid | 2024 |
| The Plaza Rehab and Nursing Center | Bronx | NY | 816 | Medicare and Medicaid | 2024 |
| THE PINES HEALTHCARE & REHAB CTRS MACHIAS CAMPUS | MACHIAS | NY | 115 | Medicare and Medicaid | 2024 |
| THE PINES HEALTHCARE & REHAB CENTERS OLEAN CAMPUS | OLEAN | NY | 120 | Medicare and Medicaid | 2024 |
| THE PINES AT UTICA CENTER FOR NURSING AND REHAB | UTICA | NY | 117 | Medicare and Medicaid | 2024 |
| THE PINES AT POUGHKEEPSIE CTR FOR NURSING & REHAB | POUGHKEEPSIE | NY | 200 | Medicare and Medicaid | 2024 |
| THE PINES AT GLENS FALLS CTR FOR NURSING & REHAB | GLENS FALLS | NY | 120 | Medicare and Medicaid | 2024 |
| THE PINES AT CATSKILL CENTER FOR NURSING & REHAB | CATSKILL | NY | 136 | Medicare and Medicaid | 2024 |
| The Phoenix Rehabilitation and Nursing Center | Brooklyn | NY | 400 | Medicare and Medicaid | 2024 |
| The Pearl Nursing Center of Rochester | Rochester | NY | 120 | Medicare and Medicaid | 2024 |
| The Pavilion at Queens for Rehabilitation & Nursin | Flushing | NY | 302 | Medicare and Medicaid | 2024 |
| The Paramount At Somers Rehab And Nursing Center | Somers | NY | 300 | Medicare and Medicaid | 2024 |
| The Osborn | Rye | NY | 84 | Medicare | 2024 |
| The New Jewish Home, Manhattan | New York | NY | 514 | Medicare and Medicaid | 2024 |
| The Monarch at Brooklyn Rehabilitation and Nursing | Brooklyn | NY | 200 | Medicare and Medicaid | 2024 |
| The Knolls | Valhalla | NY | 20 | Medicare and Medicaid | 2024 |
| The Hurlbut | Rochester | NY | 160 | Medicare and Medicaid | 2024 |
| The Highlands at Brighton | Rochester | NY | 145 | Medicare and Medicaid | 2024 |
| The Heritage Rehabilitation and Health Care Center | Brooklyn | NY | 79 | Medicare and Medicaid | 2024 |
| The Hamptons Center for Rehabilitation and Nursing | South Hampton | NY | 280 | Medicare and Medicaid | 2024 |
| The Hamlet Rehabilitation and Healthcare Center at | Nesconset | NY | 240 | Medicare and Medicaid | 2024 |
| The Grove At Valhalla Rehab And Nursing Center | Valhalla | NY | 160 | Medicare and Medicaid | 2024 |
| THE GRAND REHABILITATION AND NURSING AT UTICA | UTICA | NY | 220 | 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 Rome | ROME | NY | 160 | Medicare and Medicaid | 2024 |
| The Grand Rehabilitation and Nursing At Queens | Whitesone | NY | 179 | Medicare and Medicaid | 2024 |
| The Grand Rehabilitation and Nursing At Pawling | PAWLING | NY | 122 | Medicare and Medicaid | 2024 |
| THE GRAND REHABILITATION AND NURSING AT MOHAWK | ILION | NY | 120 | 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 BATAVIA | BATAVIA | NY | 62 | Medicare and Medicaid | 2024 |
| The Grand Rehabilitation and Nursing at Barnwell | VALATIE | NY | 236 | Medicare and Medicaid | 2024 |