| Brookside Multicare Nursing Center | Smithtown |
| Bainbridge Nursing & Rehabilitation Center | Bronx |
| The Brook at High Falls Nursing Home and Rehabilitation Center (aka BAIRD NURSING HOME) | Rochester |
| Baptist Health Nursing and Rehabilitation Center | Scotia |
| The Grand Rehabilitation and Nursing at Barnwell (aka BARNWELL NURSING AND REHABILITATION CENTER) | Valatie |
| The Grand Rehabilitation and Nursing at Batavia (aka BATAVIA NURSING HOME L L C) | Batavia |
| Pinnacle Multicare Nursing and Rehabilitation Center (aka BAY PARK CENTER FOR NRSG AND REHAB L L C) | Bronx |
| Bayberry Nursing Home | New Rochelle |
| The Grand Rehabilitation and Nursing at South Poin (aka BAYVIEW NURSING AND REHABILITATION CENTER) | Island Park |
| Beach Terrace Care Center | Long Beach |
| Beechtree Center for Rehabilitation and Nursing | Ithaca |
| Beechwood Health Care Center, Inc. | Getzville |
| Belair Care Center Inc | Bellmore |
| Bellhaven Center for Rehabilitation and Nursing Care | Brookhaven |
| Berkshire Nursing & Rehabilitation Center | West Babylon |
| Beth Abrham Center for Rehabilitation and Nursing | Bronx |
| Bethany Gardens Skilled Living Center | Rome |
| Bethany Nursing Home & Health Related Facility Inc | Horseheads |
| Springvale Nursing & Rehabilitation Center (aka BETHEL NURSING AND REHAB CENTER) | Croton On Hudson |
| Bethel Nursing Home Company Inc | Ossining |
| Betsy Ross Rehabilitation Center, Inc | Rome |
| Bezalel Rehabilitation and Nursing Center | Far Rockaway |
| Beach Gardens Rehabilitation and Nursing Center | Far Rockaway |
| Hopkins Center for Rehabilitation and Healthcare (aka BISHOP FRANCIS J MUGAVERO CENTER) | Brooklyn |
| Brooklyn Gardens Nursing & Rehabilitation Center | Brooklyn |
| Blossom Health Care Center Inc. | Rochester |
| The Pearl Nursing Center of Rochester (aka Blossom North Nursing and Rehabilitation Center) | Rochester |
| Sodus Rehabilitation & Nursing Center (aka Blossom View Nursing Home) | Sodus |
| Bridge View Nursing Home | Whitestone |
| Bridgewater Center for Rehabilitation & Nursing LLC | Binghamton |
| Lockport Rehabilitation & Health Care Center (aka Briody Health Care Facility) | Lockport |
| Massapequa Center Rehabilitation & Nursing (aka BROADLAWN MANOR NURSING & REHAB CTR) | Amityville |
| Bronx Center for Rehabilitation & Health Care | Bronx |
| Bronxcare Special Care Center | Bronx |
| Bronx Park Rehabilitation & Nursing Center | Bronx |
| Brookhaven Health Care Facility, LLC | East Patchogue |
| Brookhaven Rehabilitation & Health Care Center LLC | Far Rockaway |
| Brooklyn Center for Rehabilitation and Residential Health Care | Brooklyn |
| Brooklyn-Queens Nursing Home | Brooklyn |
| Brooklyn United Methodist Church Home | Brooklyn |
| Brothers of Mercy Nursing & Rehabilitation Center | Clarence |
| Buena Vida Rehabilitation and Nursing Center | Brooklyn |
| Buffalo Center for Rehabilitation and Nursing | Buffalo |
| Briarcliff Manor Center for Rehabilitation and Nursing Care | Briarcliff Manor |
| Bensonhurst Center for Rehabilitation & Healthcare | Brooklyn |
| Bishop Rehabilitation and Nursing Center | Syracuse |
| Bedford Center for Nursing and Rehabilitation | Brooklyn |
| Boro Park Center for Rehabilitation and Healthcare | Brooklyn |
| Beacon Rehabilitation and Nursing Center | Far Rockaway |
| Bronx Gardens Rehabilitation and Nursing Center | Bronx |
| Bushwick Center for Rehabilitation and Health Care | Brooklyn |
