| Caton Park Rehabilitation and Nursing Center, LLC | Brooklyn | NY | 119 | Medicare and Medicaid | 2024 |
| Casa Promesa | Bronx | NY | 108 | Medicare and Medicaid | 2024 |
| CARTHAGE CENTER FOR REHABILITATION AND NURSING | CARTHAGE | NY | 90 | Medicare and Medicaid | 2024 |
| Carmel Richmond Healthcare and Rehabilitation Cent | Staten Island | NY | 300 | Medicare and Medicaid | 2024 |
| Carillon Nursing and Rehabilitation Center | Huntington | NY | 315 | Medicare and Medicaid | 2024 |
| CAPSTONE CENTER FOR REHABILITATION AND NURSING | AMSTERDAM | NY | 120 | Medicare and Medicaid | 2024 |
| CAPITAL REGION FORD | COHOES | NY | | | 2008 |
| Canterbury Woods | WILLIAMSVILLE | NY | 50 | Medicare and Medicaid | 2024 |
| Campbell Hall Rehabilitation Center Inc | Campbell Hall | NY | 134 | Medicare and Medicaid | 2024 |
| CABS NURSING HOME INC. | BROOKLYN | NY | | | 2015 |
| CABRINI CENTER FOR NRSG AND REHAB. | NEW YORK | NY | | | 2012 |
| Bushwick Center for Rehabilitation and Health Care | Brooklyn | NY | 225 | Medicare and Medicaid | 2024 |
| Buffalo Center For Rehabilitation And Nursing | BUFFALO | NY | 200 | Medicare and Medicaid | 2024 |
| Buena Vida Rehab And Nursing Center | Brooklyn | NY | 240 | Medicare and Medicaid | 2024 |
| Brothers of Mercy Nursing & Rehabilitation Center | CLARENCE | NY | 240 | Medicare and Medicaid | 2024 |
| Brookside Multicare Nursing Center | Smithtown | NY | 353 | Medicare and Medicaid | 2024 |
| Brooklyn-Queens Nursing Home | Brooklyn | NY | 140 | Medicare and Medicaid | 2024 |
| Brooklyn United Methodist Church Home | Brooklyn | NY | 120 | Medicare and Medicaid | 2024 |
| Brooklyn Gardens Nursing & Rehabilitation Center | Brooklyn | NY | 240 | Medicare and Medicaid | 2024 |
| Brooklyn Center for Rehabilitation and Residential | Brooklyn | NY | 281 | Medicare and Medicaid | 2024 |
| Brookhaven Rehab & Health Care Center L L C | Far Rockaway | NY | 298 | Medicare and Medicaid | 2024 |
| Brookhaven Health Care Facility, LLC | East Patchogue | NY | 160 | Medicare and Medicaid | 2024 |
| BronxCare Special Care Center | Bronx | NY | 240 | Medicare and Medicaid | 2024 |
| Bronx Park Rehabilitation & Nursing Center | Bronx | NY | 240 | Medicare and Medicaid | 2024 |
| Bronx Gardens Rehabilitation and Nursing Center | Bronx | NY | 199 | Medicare and Medicaid | 2024 |
| Bronx Center For Rehabilitation & Health Care | Bronx | NY | 200 | Medicare and Medicaid | 2024 |
| BRIDGEWATER CENTER FOR REHAB & NURSING L L C | BINGHAMTON | NY | 356 | Medicare and Medicaid | 2024 |
| Bridge View Nursing Home | Whitestone | NY | 200 | Medicare and Medicaid | 2024 |
| Briarcliff Manor Center For Rehab And Nursing Care | Briarcliff Manor | NY | 120 | Medicare and Medicaid | 2024 |
| Boro Park Center for Rehabilitation and Healthcare | Brooklyn | NY | 510 | Medicare and Medicaid | 2024 |
| BLOSSOM SOUTH | ROCHESTER | NY | | | 2014 |
| Blossom Health Care Center Inc. | Rochester | NY | 80 | Medicare and Medicaid | 2024 |
| BISHOP REHABILITATION AND NURSING CENTER | SYRACUSE | NY | 440 | Medicare and Medicaid | 2024 |
| BIALYSTOKER HOME FOR THE AGED | NEW YORK | NY | | | 2010 |
| Bezalel Rehabilitation and Nursing Center | Far Rockaway | NY | 120 | Medicare and Medicaid | 2024 |
| BETSY ROSS REHABILITATION CENTER, INC | ROME | NY | 120 | Medicare and Medicaid | 2024 |
| Bethel Nursing Home Company Inc | Ossining | NY | 43 | Medicare and Medicaid | 2024 |
| Bethany Nursing Home & Health Related Facility Inc | Horseheads | NY | 122 | Medicare and Medicaid | 2024 |
| BETHANY GARDENS SKILLED LIVING CENTER | ROME | NY | 100 | Medicare and Medicaid | 2024 |
| Beth Abraham Center for Rehabilitation and Nursing | Bronx | NY | 448 | Medicare and Medicaid | 2024 |
| Berkshire Nursing & Rehabilitation Center | West Babylon | NY | 175 | Medicare and Medicaid | 2024 |
| Bensonhurst Center For Rehabilitation & Healthcare | Brooklyn | NY | 200 | Medicare and Medicaid | 2024 |
| Bellhaven Center for Rehab and Nursing Care | Brookhaven | NY | 240 | Medicare and Medicaid | 2024 |
| Belair Care Center Inc | Bellmore | NY | 102 | Medicare and Medicaid | 2024 |
| BEECHWOOD SANITARIUM | ROCHESTER | NY | | | 1999 |
| BEECHWOOD RESIDENCE | GETZVILLE | NY | | | 2005 |
| Beechwood Health Care Center, Inc. | GETZVILLE | NY | 272 | Medicare and Medicaid | 2024 |
| Beechtree Center For Rehabilitation And Nursing | ITHACA | NY | 120 | Medicare and Medicaid | 2024 |
| Bedford Center for Nursing and Rehabilitation | Brooklyn | NY | 200 | Medicare and Medicaid | 2024 |
| Beacon Rehabilitation and Nursing Center | Far Rockaway | NY | 120 | Medicare and Medicaid | 2024 |
| Beach Terrace Care Center | Long Beach | NY | 182 | Medicare and Medicaid | 2024 |
| Beach Gardens Rehabilitation and Nursing Center | Far Rockaway | NY | 163 | Medicare and Medicaid | 2024 |
| Bayberry Nursing Home | New Rochelle | NY | 60 | Medicare and Medicaid | 2024 |
| BAPTIST HOME FOR THE AGED | BRONX | NY | | | 2005 |
| BAPTIST HEALTH NURSING AND REHABILITATION CENTER | SCOTIA | NY | 262 | Medicare and Medicaid | 2024 |
| Bainbridge Nursing & Rehabilitation Center | Bronx | NY | 200 | Medicare and Medicaid | 2024 |
| Avon Nursing Home L L C | Avon | NY | 40 | Medicare and Medicaid | 2024 |
| Autumn View Health Care Facility L L C | HAMBURG | NY | 230 | Medicare and Medicaid | 2024 |
| AURELIA OSBORN FOX MEMORIAL HOSPITAL | ONEONTA | NY | 131 | Medicare and Medicaid | |
| AUBURN SENIOR SERVICES INC. | AUBURN | NY | | | 2015 |
| AUBURN REHABILITATION & NURSING CENTER | AUBURN | NY | 92 | Medicare and Medicaid | 2024 |
| Atrium Center for Rehabilitation and Nursing | Brooklyn | NY | 380 | Medicare and Medicaid | 2024 |
| Archcare at Providence Rest | Bronx | NY | 200 | Medicare and Medicaid | 2024 |
| Archcare at Eger Health Care and Rehabilitation Ce | Staten Island | NY | 378 | Medicare and Medicaid | 2024 |
| Apex Rehabilitation & Care Center | Huntington Station | NY | 195 | Medicare and Medicaid | 2024 |
| ANN LEE HOME | ALBANY | NY | | | 2008 |
| ANDRUS ON HUDSON | HASTINGS ON HUDSON | NY | 197 | Medicare and Medicaid | 2024 |
| Amsterdam Nursing Home Corp (1992) | New York | NY | 409 | Medicare and Medicaid | 2024 |
| ALPINE REHABILITATION AND NURSING CENTER | LITTLE FALLS | NY | 80 | Medicare and Medicaid | 2024 |
| ALLEGRIA NURSING & REHAB CENTER OF PORT JEFFERSON | PORT JEFFERSON STATI | NY | 143 | Medicare and Medicaid | 2024 |
| Alice Hyde Medical Center | MALONE | NY | 135 | Medicare and Medicaid | |
| Affinity Skilled Living and Rehabilitation Center | Oakdale | NY | 280 | Medicare and Medicaid | 2024 |
| Adira At Riverside Rehabilitation and Nursing | Yonkers | NY | 120 | Medicare and Medicaid | 2024 |
| Achieve Rehab And Nursing Facility | Liberty | NY | 140 | Medicare and Medicaid | 2024 |
| Acadia Center For Nursing And Rehabilitation | Riverhead | NY | 181 | Medicare and Medicaid | 2024 |
| ABSOLUT CTR FOR NURSING & REHAB ENDICOTT L L C | ENDICOTT | NY | 160 | Medicare and Medicaid | 2024 |
| ABSOLUT CTR AT WESTFIELD LLC | WESTFIELD | NY | | | 2025 |
| ABSOLUT CTR AT ORCHARD PARK LLC | ORCHARD PARK | NY | | | 2018 |
| Absolut Center for Nursing and Rehabilitation at T | Painted Post | NY | 120 | Medicare and Medicaid | 2024 |
| Absolut Center for Nursing and Rehabilitation at G | GASPORT | NY | 83 | Medicare and Medicaid | 2024 |
| Absolut Center for Nursing and Rehabilitation at A | EAST AURORA | NY | 320 | Medicare and Medicaid | 2024 |
| Absolut Center for Nursing and Rehabilitation at A | ALLEGANY | NY | 37 | Medicare and Medicaid | 2024 |
| Aaron Manor Rehabilitation and Nursing Center | Fairport | NY | 140 | Medicare and Medicaid | 2024 |
| A Holly Patterson Extended Care Facility | UNIONDALE | NY | 589 | Medicare and Medicaid | 2018 |