| Woodbury Heights Nursing and Rehabilitation Center | Woodbury |
| Waterville Residential Care Center | Waterville |
| Washington Center for Rehabilitation and Healthcare | Argyle |
| Waters Edge at Port Jefferson for Rehabilitation and Nursing | Port Jefferson |
| Waterview Heights Rehabilitation and Nursing Center | Rochester |
| West Village Rehabilitation and Nursing Center | New York |
| Bushwick Center for Rehabilitation and Health Care (aka WARTBURG LUTHERAN HOME FOR AGING - SHEFFIELD AVE) | Brooklyn |
| Ellicott Center for Rehabilitation and Nursing (aka WATERFRONT HEALTH CARE CENTER INC) | Buffalo |
| Waterview Hills Rehabilitation and Nursing Center | Purdy Station |
| Waterview Nursing Care Center | Flushing |
| Wayne Center for Nursing & Rehabilitation | Bronx |
| Wayne County Nursing Home | Lyons |
| Wayne Health Care | Newark |
| Wedgewood Nursing and Rehabilitation Center | Spencerport |
| Wells Rehabilitation and Nursing Center | Johnstown |
| Wellsville Manor Care Center | Wellsville |
| Lilac Manor Rehabilitation and Nursing Center (aka Wesley Gardens Corporation) | Rochester |
| Wesley Health Care Center Inc | Saratoga Springs |
| West Lawrence Care Center. LLC | Far Rockaway |
| The Emerald Peek Rehabilitation and Nursing Center (aka West Ledge Rehabilitation and Nursing Center) | Peekskill |
| Westchester Center for Rehabilitation & Nursing | Mount Vernon |
| The Knolls (aka Westchester Meadows) | Valhalla |
| Western New York State Veterans Home | Batavia |
| Rochester Center for Rehabilitation and Nursing (aka Westgate Nursing Home) | Rochester |
| Westhampton Care Center | Westhampton |
| Warren Center for Rehabilitation and Nursing | Queensbury |
| White Oaks Rehabilitation and Nursing Center | Woodbury |
| White Plains Center for Nursing Care, LLC | White Plains |
| Ghent Rehabilitation & Nursing Center (aka WHITTIER REHAB & SKILLED NURSING CENTER) | Ghent |
| Wilkinson Residential Health Care Facility | Amsterdam |
| Williamsbridge Center for Rehabilitation and Nursing | Bronx |
| Williamsville Suburban, LLC | Williamsville |
| Willow Point Rehabilitation and Nursing Center | Vestal |
| Windsor Park Rehabilitation & Nursing Center | Queens Village |
| Taconic Rehabilitation and Nursing at Beacon (aka Wingate at Beacon) | Beacon |
| Taconic Rehabilitation and Nursing at Hopewell (aka WINGATE AT DUTCHESS) | Fishkill |
| Taconic Rehabilitation and Nursing at Ulster (aka WINGATE AT ULSTER) | Highland |
| Excel at Woodbury for Rehabilitation and Nursing, LLC (aka WOODBURY CENTER FOR HEALTH CARE) | Woodbury |
| Woodcrest Rehabilitation & Residential Health Care Center., LLC | Flushing |
| Allegria Nursing & Rehabilitation Center of Port Jefferson (aka Woodhaven Nursing Home) | Port Jefferson Stati |
| Woodland Pond at New Paltz | New Paltz |
| The Five Towns Premier Rehabilitation & Nursing Center (aka WOODMERE REHAB AND HEALTH CARE) | Woodmere |
| Woodside Manor Nursing Home Inc | Rochester |
| Workmen's Circle Multicare Center | Bronx |
| Wyoming County Community Hospitals SNF | Warsaw |
