| NORTHEAST CTR FOR SPECIAL CARE | LAKE KATRINE | NY | | | 2004 |
| NORTHEAST CTR FOR REHABILITATION AND BRAIN INJURY | LAKE KATRINE | NY | 280 | Medicare and Medicaid | 2024 |
| North Westchester Restorative Therapy & Nrsg Crt | Mohegan Lake | NY | 120 | Medicare and Medicaid | 2024 |
| North Shore - LIJ Orzac Center For Rehabilitation | Valley Stream | NY | 120 | Medicare and Medicaid | |
| North Gate Health Care Facility | North Tonawanda | NY | 200 | Medicare and Medicaid | 2024 |
| NORTH COUNTRY NURSING & REHABILITATION CENTER | MASSENA | NY | 140 | Medicare and Medicaid | 2024 |
| NOR LOCH MANOR | ROCHESTER | NY | | | 2003 |
| Niagara Rehabilitation and Nursing Center | Niagara Falls | NY | 160 | Medicare and Medicaid | 2024 |
| NEWFANE REHAB & HEALTH CARE CENTER | NEWFANE | NY | 165 | Medicare and Medicaid | 2024 |
| Newark Manor Nursing Home Inc | Newark | NY | 60 | Medicare and Medicaid | 2024 |
| New York State Veterans Home At Montrose | Montrose | NY | 252 | Medicare | 2025 |
| New York Center For Rehabilitation & Nursing | Astoria | NY | 280 | Medicare and Medicaid | 2024 |
| New Vanderbilt Rehabilitation and Care Center, Inc | Staten Island | NY | 320 | Medicare and Medicaid | 2024 |
| New Riverdale Rehab and Nursing | Bronx | NY | 146 | Medicare and Medicaid | 2024 |
| New Paltz Center For Rehabilitation And Nursing | New Paltz | NY | 79 | Medicare and Medicaid | 2024 |
| New Gouverneur Hospital SNF | New York | NY | 295 | Medicare and Medicaid | 2025 |
| New Glen Oaks Nursing Home, Inc | Glen Oaks | NY | 60 | Medicare and Medicaid | 2024 |
| New East Side Nursing Home | New York | NY | 58 | Medicare and Medicaid | 2024 |
| New Carlton Rehab and Nursing Center, LLC | Brooklyn | NY | 148 | Medicare and Medicaid | 2024 |
| NAZARETH NURSING HOME | BUFFALO | NY | | | 2007 |
| NATHAN MILLER CENTER FOR NURSING LLC | WHITE PLAINS | NY | | | 2010 |
| NATHAN LITTAUER HOSPITAL NURSING HOME | GLOVERSVILLE | NY | 84 | Medicare and Medicaid | |
| Nassau Rehabilitation & Nursing Center | Hempstead | NY | 280 | Medicare and Medicaid | 2024 |
| N Y S VETERANS HOME | OXFORD | NY | 242 | Medicare and Medicaid | 2025 |
| MVHS Rehabilitation and Nursing Center | UTICA | NY | 202 | Medicare and Medicaid | 2024 |
| MOUNTVIEW HEALTH CARE FACILITY | LOCKPORT | NY | | | 2007 |
| MOUNTAINSIDE RESIDENTIAL CARE CENTER | MARGARETVILLE | NY | 82 | Medicare and Medicaid | 2001 |
| MOUNT ST. MARY S LTC FACILITY | NIAGARA FALLS | NY | | | 2003 |
| MOUNT SINAI SOUTH NASSAU T C U | OCEANSIDE | NY | 20 | Medicare | |
| Mosholu Parkway Nursing & Rehabilitation Center | Bronx | NY | 122 | Medicare and Medicaid | 2024 |
| Morris Park Rehabilitation and Nursing Center | Bronx | NY | 191 | Medicare and Medicaid | 2024 |
| MORNINGSTAR RESIDENTIAL CARE CENTER | OSWEGO | NY | 120 | Medicare and Medicaid | 2024 |
| Morningside Nursing and Rehabilitation Center | Bronx | NY | 386 | Medicare and Medicaid | 2024 |
| Montgomery Nursing And Rehabilitation Center | Montgomery | NY | 100 | Medicare and Medicaid | 2024 |
| Monroe Community Hospital | Rochester | NY | 566 | Medicare and Medicaid | 2024 |
| Momentum at South Bay for Rehabilation and Nursing | East Islip | NY | 160 | Medicare and Medicaid | 2024 |
| MILLORD FILLMORE GATES HSP SNF | BUFFALO | NY | | | 2011 |
| Middletown Park Rehab & Health Care Center | Middletown | NY | 230 | Medicare and Medicaid | 2024 |
| MICHAUD RESIDENTIAL HEALTH SERVICES | FULTON | NY | | | 2017 |
| Methodist Home for Nursing and Rehabilitation | Bronx | NY | 120 | Medicare and Medicaid | 2024 |
| MERCY OF NORTHERN NEW YORK | WATERTOWN | NY | | | 2013 |
| MERCY HOSPITAL SKILLED NURSING FACILITY | LACKAWANNA | NY | 84 | Medicare and Medicaid | 1999 |
| Menorah Home & Hospital For Aged & Infirm | Brooklyn | NY | 436 | Medicare and Medicaid | 2024 |
| MENORAH HOME & HOSPITAL | BROOKLYN | NY | | | 2005 |
| Medina Memorial Hospital SNF | Medina | NY | 30 | Medicare and Medicaid | |
| Medford Multicare Center For Living | Medford | NY | 320 | Medicare and Medicaid | 2024 |
| MEADOWBROOK HEALTHCARE | PLATTSBURGH | NY | 287 | Medicare and Medicaid | 2024 |
| Meadowbrook Care Center | Freeport | NY | 280 | Medicare and Medicaid | 2024 |
| Meadow Park Rehabilitation and Health Center LLC | Flushing | NY | 135 | Medicare and Medicaid | 2024 |
| MCAULEY RESIDENCE | KENMORE | NY | 160 | Medicare and Medicaid | |
| Mayfair Care Center | Hempstead | NY | 200 | Medicare and Medicaid | 2024 |
| MASSENA REHABILITATION & NURSING CENTER | MASSENA | NY | 160 | Medicare and Medicaid | 2024 |
| Massapequa Center Rehabilitation & Nursing | Amityville | NY | 320 | Medicare and Medicaid | 2024 |
| MASONIC CARE COMMUNITY OF NEW YORK | UTICA | NY | 320 | Medicare and Medicaid | 2024 |
| Mary Manning Walsh Nursing Home Co Inc | New York | NY | 362 | Medicare and Medicaid | 2024 |
| MARTINE CENTER FOR REHABILITATION AND NURSING | WHITE PLAINS | NY | 225 | Medicare and Medicaid | 2024 |
| MARTIN LUTHER NURSING HOME | CLINTON | NY | | | 2009 |
| Maria Regina Rehabilitation and Nursing | Brentwood | NY | 188 | Medicare and Medicaid | 2024 |
| Margaret Tietz Center for Nursing Care Inc | Jamaica | NY | 200 | Medicare and Medicaid | 2024 |
| Maplewood Nursing Home Inc | Webster | NY | 74 | Medicare and Medicaid | 2024 |
| Maple City Rehabilitation and Nursing Center | Hornell | NY | 114 | Medicare and Medicaid | 2024 |
| MANOR OAK - WARSAW | WARSAW | NY | | | 2001 |
| MANOR OAK - BUFFALO | BUFFALO | NY | | | 2001 |
| Manhattanville Health Care Center | Bronx | NY | 200 | Medicare and Medicaid | 2024 |
| M.M. Ewing Continuing Care Center | Canandaigua | NY | 178 | Medicare and Medicaid | |
| Lynbrook Restorative Therapy And Nursing | Lunbrook | NY | 100 | Medicare and Medicaid | 2024 |
| LYDEN CARE CENTER | ASTORIA | NY | | | 2002 |
| Luxor Nursing & Rehabilitation at Mills Pond | St James | NY | 252 | Medicare and Medicaid | 2024 |
| LUTHERAN RETIREMENT HOME | JAMESTOWN | NY | | | 2023 |
| Lutheran Center At Poughkeepsie Inc | Poughkeepsie | NY | 160 | Medicare and Medicaid | 2024 |
| LUTHERAN AUGUSTANA CENTER | BROOKLYN | NY | | | 2018 |
| LORETTO-OSWEGO HEALTH & REHABILITATI | OSWEGO | NY | | | 2010 |
| LORETTO HEALTH AND REHABILITATION CENTER | SYRACUSE | NY | 583 | Medicare and Medicaid | 2024 |
| Long Island State Veterans Home | Stonybrook | NY | 350 | Medicare and Medicaid | 2024 |
| Long Island Care Center Inc | Flushing | NY | 200 | Medicare and Medicaid | 2024 |
| Long Beach Nursing and Rehabilitation Center | Long Beach | NY | 200 | Medicare and Medicaid | 2024 |
| Lockport Rehab & Health Care Center | Lockport | NY | 82 | Medicare and Medicaid | 2024 |
| LIVINGSTON HILLS NURSING AND REHABILITATION CENTER | LIVINGSTON | NY | 120 | Medicare and Medicaid | 2024 |
| Livingston County Center for Nursing and Rehabilit | Mount Morris | NY | 266 | Medicare and Medicaid | 2024 |
| LIVINGSTON COUNTY CAMPUS SNF | MT MORRIS | NY | | | 2005 |
| Little Neck Care Center | Little Neck | NY | 120 | Medicare and Medicaid | 2024 |
| Linden Center For Nursing And Rehabilitation | Brooklyn | NY | 280 | Medicare and Medicaid | 2024 |
| Lilac Manor Rehabilitation and Nursing Center | Rochester | NY | 200 | Medicare and Medicaid | 2024 |
| LEWIS COUNTY GENERAL HOSPITAL-NURSING HOME UNIT | LOWVILLE | NY | 160 | Medicare and Medicaid | |
| LEROY VILLAGE GREEN RESIDENTIAL HEALTH C F, INC | LEROY | NY | 140 | Medicare and Medicaid | 2024 |
| LEMBERG HOME & GERIATRIC INSTITUTE | BROOKLYN | NY | | | 2005 |
| Lawrence Nursing Care Center, Inc | Arverne | NY | 200 | Medicare and Medicaid | 2024 |
| Latta Road Nursing Home West | Rochester | NY | 40 | Medicare and Medicaid | 2024 |
| Latta Road Nursing Home East | Rochester | NY | 40 | Medicare and Medicaid | 2024 |
| LAKE SHORE NURSING HOME INC. | IRVING | NY | | | 2008 |
| Laconia Nursing Home | Bronx | NY | 240 | Medicare and Medicaid | 2024 |
| KRESGE RESIDENCE INC. | CHEEKTOWAGA | NY | | | 2004 |
| Kirkhaven | Rochester | NY | 147 | Medicare and Medicaid | 2024 |
| KINGSWAY ARMS NURSING CENTER INC | SCHENECTADY | NY | 160 | Medicare and Medicaid | 2024 |
| Kings Harbor Multicare Cente | Bronx | NY | 720 | Medicare and Medicaid | 2024 |
| King Street Home Inc | Port Chester | NY | 120 | Medicare and Medicaid | 2024 |
| King David Center for Nursing And Rehabilitation | Brooklyn | NY | 271 | Medicare and Medicaid | 2024 |
| Kendal On Hudson | Sleepy Hollow | NY | 26 | Medicare and Medicaid | 2024 |
| KENDAL AT ITHACA | ITHACA | NY | 48 | Medicare and Medicaid | 2024 |
| KATHERINE LUTHER RESIDENTIAL HLTH CARE & REHAB | CLINTON | NY | 280 | Medicare and Medicaid | 2024 |