| Salamanca Rehabilitation & Nursing Center | Salamanca |
| Shaker Place Rehabilitation and Nursing Center | Albany |
| Springvale Nursing & Rehabilitation Center | Croton On Hudson |
| Sodus Rehabilitation & Nursing Center | Sodus |
| Sapphire Nursing and Rehabilitation at Goshen | Goshen |
| Sapphire Nursing at Meadow Hill | Newburgh |
| Sapphire Nursing at Wappingers | Wappingers Falls |
| Sapphire Center for Rehabilitation & Nursing of Central Queens, LLC | Flushing |
| Schaffer Extended Care Center | New Rochelle |
| Surge Rehabilitation and Nursing LLC | Middle Island |
| Sayville Nursing and Rehabilitation Center | Sayville |
| Safire Rehabilitation of Southtown, LLC | Buffalo |
| Saints Joachim & Anne Nursing and Rehabilitation Center | Brooklyn |
| Salem Hills Rehabilitation and Nursing Center | Purdys |
| Samaritan Keep Nursing Home Inc | Watertown |
| Samaritan Senior Village, Inc | Watertown |
| San Simeon BY the Sound Center for Nursing & Rehabilitation | Greenport |
| Sands Point Center for Health and Rehabilitation | Port Washington |
| Sans Souci Rehabilitation and Nursing Center | Yonkers |
| Sarah Neuman Center for Rehabilitation and Nursing | Mamaroneck |
| Schervier Nursing Care Center | Bronx |
| Schervier Pavilion | Warwick |
| Martine Center for Rehabilitation and Nursing (aka SCHNURMACHER CENTER FOR REHAB & NURSING) | White Plains |
| Schoellkopf Health Center | Niagara Falls |
| Schofield Residence | Kenmore |
| Schulman and Schachne Institute for Nursing and Rehabilitation | Brooklyn |
| Schuyler Hospital Inc and Long Term Care Unit | Montour Falls |
| Seton Health at Schuyler Ridge Residential H C | Clifton Park |
| Sea Crest Nursing and Rehabilitation Center | Brooklyn |
| Sea View Hospital Rehabilitation Center and Home | Staten Island |
| Seneca Health Care Center | West Seneca |
| Seneca Hill Manor Inc | Oswego |
| Seneca Nursing & Rehabilitation Center, LLC | Waterloo |
| King David Center for Nursing and Rehabilitation (aka SEPHARDIC NURSING AND REHABILITATION CENTER) | Brooklyn |
| Sheepshead Nursing & Rehabilitation Center | Brooklyn |
| Safire Rehabilitation of Northtowns, LLC | Tonawanda |
| Shore View Nursing & Rehabilitation Center | Brooklyn |
| Seagate Rehabilitation and Nursing Center | Brooklyn |
| Silver Lake Specialized Rehabilitation and Care Center | Staten Island |
| Silvercrest | Jamaica |
| SKY View Rehabilitation & Health Care Center LLC | Croton On Hudson |
| Smithtown Center for Rehabilitation & Nursing Care | Smithtown |
| Soldiers and Sailors Memorial Hospital Extended Care Unit | Penn Yan |
| The Paramount at Somers Rehabilitation and Nursing Center (aka SOMERS MANOR NURSING HOME) | Somers |
| Mount Sinai South Nassau (aka SOUTH NASSAU COMMUNITIES HOSPITAL T C U) | Oceanside |
| South Shore Rehabilitation and Nursing Center | Freeport |
| Split Rock Rehabilitation and Health Care Center | Bronx |
| Sprain Brook Manor Rehabilitation | Scarsdale |
| Spring Creek Rehabilitation & Nursing Care Center | Brooklyn |
| St. Ann's Community | Rochester |
| St. Ann's Community | Webster |
| Bronx Gardens Rehabilitation and Nursing Center (aka ST BARNABAS NURSING HOME) | Bronx |
| St Cabrini Nursing Home | Dobbs Ferry |
| St Camillus Residential Health Care Facility | Syracuse |
| St Catherine Laboure Health Care Center | Buffalo |
| St Catherine of Siena Nursing and Rehabilitation Care Center | Smithtown |
| Richmond Center for Rehabilitation and Specialty Healthcare (aka ST ELIZABETH ANNS HEALTH CARE AND REHAB CTR) | Staten Island |
| Comprehensive Rehabilitation and Nursing Center at Williamsville (aka St Francis Home of Williamsville) | Williamsville |
| St James Rehabilitation & Healthcare Center | St James |
| Luxor Nursing & Rehabilitation at Mills Pond (aka ST JAMES PLAZA NURSING FACILITY) | St James |
| St Johnland Nursing Center Inc | Kings Park |
| St. John's Health Care Corporation | Rochester |
| St Johnsville Rehabilitation and Nursing Center | Saint Johnsville |
| Utica Rehabilitation & Nursing Center (aka ST JOSEPH NURSING HOME) | Utica |
| St Josephs Home | Ogdensburg |
| Yonkers Gardens Center for Nursing and Rehabilitation (aka ST JOSEPHS HOSP NURSING HOME OF YONKERS N Y) | Yonkers |
| St. Joseph's Hospital - Skilled Nursing Facility | Elmira |
| St Josephs Place | Port Jervis |
| St Luke Residential Health Care Facility Inc | Oswego |
| MVHS Rehabilitation and Nursing Center (aka ST LUKES HOME) | Utica |
| St Margarets Center | Albany |
| St Mary's Center Inc | New York |
| St Mary's Hospital for Children | Bayside |
| St Patrick's Home | Bronx |
| St Peters Nursing and Rehabilitation Center | Albany |
| Massena Rehabilitation & Nursing Center (aka ST REGIS NURSING HOME INC) | Massena |
| Highland Rehabilitation and Nursing Center (aka ST TERESA'S NURSING & REHABILITATION CENTER) | Middletown |
| St Vincent Depaul Residence | Bronx |
| Staten Island Care Center | Staten Island |
| Steuben Center for Rehabilitation and Healthcare | Bath |
| The Grand Rehabilitation and Nursing at Chittenango (aka STONEHEDGE HEALTH AND REHAB CENTER-CHITTENANGO) | Chittenango |
| The Grand Rehabilitation and Nursing at Rome (aka STONEHEDGE HEALTH AND REHAB CENTER-ROME) | Rome |
| Swan Lake Nursing & Rehabilitation | Patchogue |
| Sullivan County Adult Care Center | Liberty |
| Sunharbor Manor | Roslyn Heights |
| Sunnyside Care Center | East Syracuse |
| Sunrise Manor Center for Nursing and Rehabilitation | Bay Shore |
| Morningstar Residential Care Center (aka SUNRISE NURSING HOME) | Oswego |
| Sunset Nursing and Rehabilitation Center, Inc | Boonville |
| Sunshine Children's Home and Rehabilitation Center | Ossining |
| Susquehanna Nursing & Rehabilitation Center, LLC | Johnson City |
| Sutton Park Center for Nursing and Rehabilitation | New Rochelle |
| Syracuse Home Association | Baldwinsville |
| Schenectady Center for Rehabilitation and Nursing | Schenectady |
| Slate Valley Center for Rehabilitation and Nursing | Granville |
