| North Country Nursing & Rehabilitation Center | Massena |
| The Monarch at Brooklyn Rehabilitation and Nursing Center (aka N Y CONGREGATIONAL NURSING CTR) | Brooklyn |
| New York State Veterans Home at Montrose | Montrose |
| NYS Veterans Home | Oxford |
| NYS Veterans Home in NYC | Jamaica |
| Nassau Rehabilitation & Nursing Center | Hempstead |
| Nathan Littauer Hospital Nursing Home | Gloversville |
| The Hamlet Rehabilitation and Healthcare Center at (aka Nesconset Center for Nursing and Rehabilitation) | Nesconset |
| New Carlton Rehabilitation and Nursing Center, LLC | Brooklyn |
| New East Side Nursing Home | New York |
| New Glen Oaks Nursing Home, Inc | Glen Oaks |
| New Gouverneur Hospital SNF | New York |
| Premier Nursing and Rehabilitation Center of Far Rockaway (aka NEW SURFSIDE NURSING HOME) | Far Rockaway |
| New Vanderbilt Rehabilitation and Care Center, Inc | Staten Island |
| New York Center for Rehabilitation & Nursing | Astoria |
| Newark Manor Nursing Home Inc | Newark |
| Newfane Rehabilitation & Health Care Center | Newfane |
| Humboldt House Rehabilitation and Nursing Center (aka NIAGARA LUTHERAN HOME & REHABILITATION CENTER, INC) | Buffalo |
| Niagara Rehabilitation and Nursing Center | Niagara Falls |
| North Gate Health Care Facility | North Tonawanda |
| Northwell Health Stern Family Center for Rehabilitation | Manhasset |
| North Westchester Restorative Therapy & Nursing CRT | Mohegan Lake |
| Northeast Center for Rehabilitation and Brain Injury | Lake Katrine |
| Northern Manhattan Rehabilitation and Nursing Center | New York |
| Northern Manor Geriatric Center Inc | Nanuet |
| Northern Metropolitan Res Health Care Facility Inc | Monsey |
| Northern Riverview Health Care, Inc | Haverstraw |
| Crown Park Rehabilitation and Nursing Center (aka NORTHWOODS REHAB & E C F - CORTLAND) | Cortland |
| Pathways Nursing and Rehabilitation Center (aka NORTHWOODS REHAB & E C F - HILLTOP) | Niskayuna |
| Rosewood Rehabilitation and Nursing Center (aka NORTHWOODS REHAB & E C F - ROSEWOOD GARDENS) | Rensselaer |
| Troy Victorian Rehabilitation & Nursing Care Center (aka NORTHWOODS REHAB & E C F - TROY) | Troy |
| Northwoods Rehabilitation and Nursing Center at Moravia | Moravia |
| Norwegian Christian Home and Health Center | Brooklyn |
| Nottingham RHCF | Jamesville |
| Nyack Ridge Rehabilitation and Nursing Center | Valley Cottage |
| North Shore - Lij Orzac Center for Rehabilitation | Valley Stream |
| Norwich Rehabilitation & Nursing Center | Norwich |
| New Riverdale Rehabilitation and Nursing | Bronx |
| New Paltz Center for Rehabilitation and Nursing | New Paltz |
