| JOHN T MATHER MEMORIAL HOSP T C U | PORT JEFFERSON | NY | 16 | Medicare and Medicaid | |
| JOHN J. FOLEY SNF | YAPHANK | NY | | | 2013 |
| Jewish Home of Rochester | Rochester | NY | 362 | Medicare and Medicaid | 2024 |
| JEWISH HOME OF CENTRAL NEW YORK | SYRACUSE | NY | 132 | Medicare and Medicaid | 2024 |
| Jefferson's Ferry | South Setauket | NY | 60 | Medicare and Medicaid | 2024 |
| JEANNE JUGAN RESIDENCE | BRONX | NY | | | 1999 |
| JEANNE JUGAN RESIDENCE | BRONX | NY | | | 2022 |
| JAMES G. JOHNSTON MEMORIAL NURSING | JOHNSON CITY | NY | | | 2025 |
| Jamaica Hospital Nursing Home Co Inc | Jamaica | NY | 226 | Medicare and Medicaid | |
| Island Nursing and Rehab Center | Holtsville | NY | 120 | Medicare and Medicaid | 2024 |
| Isabella Geriatric Center Inc | New York | NY | 705 | Medicare and Medicaid | 2024 |
| IROQUOIS NURSING HOME INC | JAMESVILLE | NY | 160 | Medicare and Medicaid | 2024 |
| Ira Davenport Memorial Hospital SNF/HRF | Bath | NY | 120 | Medicare and Medicaid | |
| Independence Care Center for Nursing and Rehabilit | Riverdale | NY | 190 | Medicare and Medicaid | 2024 |
| INCARNATION CHILDRENS CENTER | NEW YORK | NY | | | 2021 |
| IDEAL SENIOR LIVING CENTER | ENDICOTT | NY | 150 | Medicare and Medicaid | 2024 |
| HUTTON NURSING HOME | KINGSTON | NY | | | 2002 |
| Huntington Hills Center for Health and Rehabilitat | Melville | NY | 320 | Medicare and Medicaid | 2024 |
| Humboldt House Rehabilitation and Nursing Center | BUFFALO | NY | 173 | Medicare and Medicaid | 2024 |
| Hudson Valley Rehabilitation & Extended Care Ctr | Highland | NY | 203 | Medicare and Medicaid | 2024 |
| Hudson Pointe at Riverdale Center for Nursing and | Bronx | NY | 167 | Medicare and Medicaid | 2024 |
| HUDSON PARK REHABILITATION AND NURSING CENTER | ALBANY | NY | 169 | Medicare and Medicaid | 2024 |
| HUDSON HILL CENTER FOR REHABILITATION & NURSING | YONKERS | NY | 315 | Medicare and Medicaid | 2024 |
| HOUGHTON REHABILITATION & NURSING CENTER | HOUGHTON | NY | 100 | Medicare and Medicaid | 2024 |
| Hopkins Center for Rehabilitation and Healthcare | Brooklyn | NY | 288 | Medicare and Medicaid | 2024 |
| Hope Center for HIV and Nursing Care | Bronx | NY | 66 | Medicare and Medicaid | 2024 |
| HOME FOR THE AGED BLIND | YONKERS | NY | | | 2015 |
| Holliswood Center for Rehabilitation and Healthcar | Hollis | NY | 314 | Medicare and Medicaid | 2024 |
| Hollis Park Manor Nursing Home | Hollis | NY | 80 | Medicare and Medicaid | 2024 |
| Hillside Manor Rehab & Extended Care Center | Jamaica Estates | NY | 400 | Medicare and Medicaid | 2024 |
| HILL PARK HEALTH CARE CENTER INC. | SYRACUSE | NY | | | 2001 |
| HILL HAVEN NURSING HOME | WEBSTER | NY | | | 2021 |
| HIGHPOINTE ON MICHIGAN HEALTH CARE FACILITY | BUFFALO | NY | 300 | Medicare and Medicaid | 2024 |
| Highlands Living Center | Pittsford | NY | 122 | Medicare and Medicaid | 2024 |
| Highland Rehabilitation And Nursing Center | Middletown | NY | 98 | Medicare and Medicaid | 2024 |
| HIGHLAND PARK REHABILITATION AND NURSING CENTER | WELLSVILLE | NY | 80 | Medicare and Medicaid | 2024 |
| Highland Care Center | Jamaica | NY | 320 | Medicare and Medicaid | 2024 |
| Highfield Gardens Care Center of Great Neck | Great Neck | NY | 200 | Medicare and Medicaid | 2024 |
| Highbridge Woodycrest Center | Bronx | NY | 90 | Medicare and Medicaid | 2024 |
| HERITAGE VILLAGE REHAB & SKILLED NUR | GERRY | NY | | | 2024 |
| HERITAGE PARK REHAB & SKILLED NURSING | JAMESTOWN | NY | 146 | Medicare and Medicaid | 2024 |
| HERITAGE GREEN REHAB & SKILLED NURSING | GREENHURST | NY | 134 | Medicare and Medicaid | 2024 |
| Henry J. Carter Skilled Nursing Facility | Manhattan | NY | 164 | Medicare and Medicaid | |
| Hempstead Park Nursing Home | Hempstead | NY | 251 | Medicare and Medicaid | 2024 |
| Helen Hayes Hospital T C U | West Haverstraw | NY | 24 | Medicare | |
| Helen Hayes Hospital R H C F | West Haverstraw | NY | 25 | Medicare and Medicaid | |
| Hebrew Home for the Aged at Riverdale | Riverdale | NY | 843 | Medicare and Medicaid | 2024 |
| HEATHWOOD HEALTH CARE CENTER INC. | WILLIAMSVILLE | NY | | | 2011 |
| Haym Solomon Home for the Aged | Brooklyn | NY | 240 | Medicare and Medicaid | 2024 |
| Haven Manor Health Care Center, LLC | Far Rockaway | NY | 240 | Medicare and Medicaid | 2024 |
| HARRIS HILL NURSING FACILITY, L L C | WILLIAMSVILLE | NY | 192 | Medicare and Medicaid | 2024 |
| Harlem Center for Nursing and Rehabilitation, L L | New York | NY | 200 | Medicare and Medicaid | 2024 |
| Hamilton Park Nursing and Rehabilitation Center | Brooklyn | NY | 200 | Medicare and Medicaid | 2024 |
| Hamilton Manor Nursing Home | Rochester | NY | 40 | Medicare and Medicaid | 2024 |
| GUTHRIE CORTLAND MEDICAL CENTER | CORTLAND | NY | 80 | Medicare and Medicaid | |
| Gurwin Jewish Nursing and Rehabilitation Center | Commack | NY | 460 | Medicare and Medicaid | 2024 |
| GROTON COMMUNITY HEALTH CARE CTR RES CARE FAC | GROTON | NY | 80 | Medicare and Medicaid | 2024 |
| Greenfield Health & Rehab Center | LANCASTER | NY | 160 | Medicare and Medicaid | 2024 |
| GREENE MEADOWS NURSING AND REHABILITATION CENTER | CATSKILL | NY | 120 | Medicare and Medicaid | 2024 |
| GRANVILLE CENTER FOR REHABILITATION AND NURSING | GRANVILLE | NY | 120 | Medicare and Medicaid | 2024 |
| Grandell Rehabilitation And Nu | Long Beach | NY | 278 | Medicare and Medicaid | 2024 |
| Grand Manor Nursing & Rehabilitation Center | Bronx | NY | 240 | Medicare and Medicaid | 2024 |
| GRACE MANOR HEALTH CARE FACILITY | BUFFALO | NY | | | 2007 |
| Gowanda Rehabilitation and Nursing Center | GOWANDA | NY | 160 | Medicare and Medicaid | 2024 |
| GOOD SHEPHERD-FAIRVIEW HOME INC | BINGHAMTON | NY | 54 | Medicare and Medicaid | 2024 |
| GOOD SHEPHERD VILLAGE AT ENDWELL | ENDWELL | NY | 32 | Medicare and Medicaid | 2024 |
| Good Samaritan Nursing and Rehabilitation Care Ctr | Sayville | NY | 100 | Medicare and Medicaid | 2024 |
| GOLDEN HILL NURSING AND REHABILITATION CENTER | KINGSTON | NY | 280 | Medicare and Medicaid | 2024 |
| Golden Gate Rehabilitation & Health Care Center | Staten Island | NY | 238 | Medicare and Medicaid | 2024 |
| Gold Crest Care Center | Bronx | NY | 175 | Medicare and Medicaid | 2024 |
| GLENS FALLS CENTER FOR REHABILITATION AND NURSING | GLENS FALLS | NY | 120 | Medicare and Medicaid | 2024 |
| Glengariff Health Care Center | Glen Cove | NY | 262 | Medicare and Medicaid | 2024 |
| GLENDALE HOME-SCHDY CNTY DEPT SOCIAL SERVICES | SCOTIA | NY | 200 | Medicare and Medicaid | 2024 |
| Glen Island Center for Nursing and Rehabilitation | New Rochelle | NY | 183 | Medicare and Medicaid | 2024 |
| Glen Cove Center for Nursing and Rehabilitation | Glen Cove | NY | 154 | Medicare and Medicaid | 2024 |
| Glen Arden Inc | Goshen | NY | 40 | Medicare and Medicaid | 2024 |
| GHENT REHABILITATION & NURSING CENTER | GHENT | NY | 120 | Medicare and Medicaid | 2024 |
| GARDEN GATE HEALTH CARE FACILITY | CHEEKTOWAGA | NY | 184 | Medicare and Medicaid | 2024 |
| Garden Care Center | Franklin Square | NY | 150 | Medicare and Medicaid | 2024 |
| Fulton Commons Care Center Inc | East Meadow | NY | 280 | Medicare and Medicaid | 2024 |
| FULTON CENTER FOR REHABILITATION AND HEALTHCARE | GLOVERSVILLE | NY | 176 | Medicare and Medicaid | 2024 |
| Friedwald Center For Rehab And Nursing, L L C | New City | NY | 180 | Medicare and Medicaid | 2024 |
| FRANKLIN COUNTY NURSING HOME | MALONE | NY | | | 2015 |
| Franklin Center for Rehabilitation and Nursing | Flushing | NY | 320 | Medicare and Medicaid | 2024 |
| FOX RUN AT ORCHARD PARK | ORCHARD PARK | NY | 60 | Medicare and Medicaid | 2024 |
| Four Seasons Nursing and Rehabilitation Center | Brooklyn | NY | 270 | Medicare and Medicaid | 2024 |
| Fort Tryon Center for Rehabilitation and Nursing | New York | NY | 205 | Medicare and Medicaid | 2024 |
| FORT HUDSON NURSING CENTER INC | FORT EDWARD | NY | 196 | Medicare and Medicaid | 2024 |
| Forest View Center for Rehabilitation & Nursing | Forest Hills | NY | 160 | Medicare and Medicaid | 2024 |
| Forest Hills Care Center | Forest Hills | NY | 100 | Medicare and Medicaid | 2024 |
| Fordham Nursing and Rehabilitation Center | Bronx | NY | 240 | Medicare and Medicaid | 2024 |
| FOLTSBROOK CENTER FOR NURSING AND REHABILITATION | HERKIMER | NY | 163 | Medicare and Medicaid | 2024 |
| FLORENCE NIGHTINGALE HEALTH CENTER | NEW YORK | NY | | | 2005 |
| Fishkill Center for Rehabilitation and Nursing | Beacon | NY | 160 | Medicare and Medicaid | 2024 |
| Finger Lakes Health | Geneva | NY | 345 | Medicare and Medicaid | |
| FINGER LAKES CENTER FOR LIVING | AUBURN | NY | 80 | Medicare and Medicaid | |
| FIDDLERS GREEN MANOR REHAB AND NURSING CENTER | SPRINGVILLE | NY | 82 | Medicare and Medicaid | 2024 |
| Ferncliff Nursing Home Co Inc | Rhinebeck | NY | 309 | Medicare and Medicaid | 2024 |
| Father Baker Manor | Orchard Park | NY | 160 | Medicare and Medicaid | 2024 |
| Far Rockaway Center for Rehabilitation and Nursing | Far Rockaway | NY | 100 | Medicare and Medicaid | 2024 |