| Madison York Assisted Living Community, LLC | Adult Home | Flushing |
| Madison York Home for Adults | Adult Home | Rego Park |
| Manlius Home for Adults | Adult Home | Manlius |
| Manor Haven Adult Home, Inc. | Adult Home | Huntington Station |
| Manor Hills | Adult Home | Wellsville |
| Maple Pointe at Rockville Centre | Adult Home | Rockville Center |
| Maple Pointe at Rockville Centre | Enriched Housing Program | Rockville Center |
| Maple Rest | Adult Home | West Sayville |
| Maplewood Commons | Enriched Housing Program | Ardsley |
| Marchand at Sharon Springs | Adult Home | Sharon Springs |
| Marian Woods | Adult Home | Hartsdale |
| Mariners Residence, Inc. | Adult Home | Staten Island |
| Marjorie Doyle Rockwell Center | Adult Home | Cohoes |
| Mary Agnes Manor ALP | Adult Home | Buffalo |
| Maryville Assisted Living | Adult Home | Huntington |
| Maryville Home For Adults | Adult Home | Avoca |
| Masonic Home | Adult Home | Utica |
| Massry Residence at Daughters of Sarah | Enriched Housing Program | Albany |
| McHarrie Pointe | Adult Home | Baldwinsville |
| McPeak's Adult Home | Adult Home | Patchogue |
| Meadowbrook Terrace Assisted Living Facility | Adult Home | Carthage |
| Meadowview at the Wartburg | Enriched Housing Program | Mount Vernon |
| Memory Care at The Glen at Hiland Meadows | Adult Home | Queensbury |
| Memory Garden | Adult Home | Jamestown |
| Mermaid Manor Home for Adults | Adult Home | Brooklyn |
| Metro Interfaith EHP | Enriched Housing Program | Binghamton |
| Metro Interfaith Housing | Enriched Housing Program | Binghamton |
| Millview of Latham, LLC | Adult Home | Cohoes |
| Missionary Sisters of St. Benedict | Adult Home | Huntington |
| Moffat Gardens ALP, Inc | Enriched Housing Program | Brooklyn |
| Morgan Estates | Adult Home | Geneseo |
| Morningside at Home Assisted Living Program | Adult Home | Bronx |
| Mount View Assisted Living | Adult Home | Lockport |
| Mountain Valley Manor | Adult Home | Kingston |
