| Eden Rehabilitation Nursing Center | Eden |
| Elderwood of Uihlein at Lake Placid | Lake Placid |
| Elderwood at North Creek | North Creek |
| East Haven Nursing & Rehabilitation Center | Bronx |
| East Neck Nursing & Rehabilitation Center | West Babylon |
| Lynbrook Restorative Therapy and Nursing (aka EAST ROCKAWAY CARE FACILITY) | Lunbrook |
| East Side Nursing Home | Warsaw |
| Eastchester Rehabilitation and Health Care Center | Bronx |
| Trustees of Eastern Star Hall & Home of the NYS (aka EASTERN STAR HOME AND INFIRMARY) | Oriskany |
| Eddy Heritage House Nursing and Rehabilitation Ctr | Troy |
| Eddy Village Green | Cohoes |
| Eddy Village Green at Beverwyck | Slingerlands |
| Edna Tina Wilson Living Center | Rochester |
| Eger Health Care and Rehabilitation Center | Staten Island |
| Briarcliff Manor Center for Rehabilitation and Nursing Care (aka ELANT AT BRANDYWINE INC) | Briarcliff Manor |
| Fishkill Center for Rehabilitation and Nursing (aka ELANT AT FISHKILL INC) | Beacon |
| Sapphire Nursing and Rehabilitation at Goshen (aka ELANT AT GOSHEN INC) | Goshen |
| Sapphire Nursing at Meadow Hill (aka ELANT AT NEWBURGH INC) | Newburgh |
| Sapphire Nursing at Wappingers (aka Elant at Wappingers Falls) | Wappingers Falls |
| Elcor Nursing and Rehabilitation Center | Horseheads |
| Elderwood at Liverpool | Liverpool |
| Elderwood at Wheatfield | Niagara Falls |
| Elderwood at Hamburg | Hamburg |
| Elderwood at Lancaster | Lancaster |
| Elderwood at Cheektowaga | Cheektowaga |
| Elderwood at Williamsville | Williamsville |
| Elderwood at Grand Island | Grand Island |
| Elderwood at Waverly | Waverly |
| Elderwood at Amherst | Amherst |
| Elizabeth Church Manor Nursing Home | Binghamton |
| Elizabeth Seton Children's Center | Yonkers |
| Elm Manor Nursing and Rehabilitation Center | Canandaigua |
| Elmhurst Care Center, Inc, | East Elmhurst |
| Epic Rehabilitation and Nursing at White Plains | White Plains |
| Church Home of the Protestant Episcopal Church (aka EPISCOPAL CHURCH HOME) | Rochester |
| Terrace View Long Term Care Facility (aka ERIE COUNTY MEDICAL CTR S N F / ERIE COUNTY HOME) | Buffalo |
| Evergreen Commons Rehabilitation and Nursing Ctr | East Greenbush |
| Plattsburgh Rehabilitation and Nursing Center (aka Evergreen Valley Nursing Home) | Plattsburgh |
| Elderwood at Ticonderoga | Ticonderoga |
| Essex Center for Rehabilitation and Healthcare | Elizabethtown |
| Eddy Memorial Geriatric Center | Troy |
| Elderwood of Lakeside at Brockport | Brockport |
| Emerge Nursing and Rehabilitation at Glen Cove | Glen Cove |
| Elderwood at Hornell | Hornell |
| Elderwood at Lockport | Lockport |
| Ellicott Center for Rehabilitation and Nursing | Buffalo |
| Excel at Woodbury for Rehabilitation and Nursing, LLC | Woodbury |
