| Absolut Center for Nursing and Rehabilitation at A | 320 | 5 | F | — |
| Autumn View Health Care Facility L L C | 230 | 3 | D | — |
| Beechwood Health Care Center, Inc. | 272 | 2 | D | — |
| Brothers of Mercy Nursing & Rehabilitation Center | 240 | 14 | F | — |
| Buffalo Center For Rehabilitation And Nursing | 200 | 26 | H | $139,721 |
| Comprehensive Rehabilitation and Nursing Center at | 142 | 20 | K | $37,138 |
| Delaware Oaks Center for Rehabilitation and Nursin | 95 | 11 | F | — |
| ELDERWOOD AT CHEEKTOWAGA | 172 | 34 | G | — |
| ELLICOTT CENTER FOR REHABILITATION AND NURSING | 160 | 23 | G | $10,868 |
| Elderwood at Amherst | 92 | 8 | J | $25,262 |
| Elderwood at Hamburg | 166 | 13 | G | $16,900 |
| Elderwood at Williamsville | 200 | 13 | G | $75,553 |
| FIDDLERS GREEN MANOR REHAB AND NURSING CENTER | 82 | 6 | G | $16,556 |
| Father Baker Manor | 160 | 4 | D | $21,645 |
| GARDEN GATE HEALTH CARE FACILITY | 184 | 14 | F | — |
| Greenfield Health & Rehab Center | 160 | 11 | D | — |
| HARRIS HILL NURSING FACILITY, L L C | 192 | 8 | D | — |
| HIGHPOINTE ON MICHIGAN HEALTH CARE FACILITY | 300 | 15 | L | $129,149 |
| Humboldt House Rehabilitation and Nursing Center | 173 | 37 | L | $270,666 |
| MCAULEY RESIDENCE | 160 | 3 | D | — |
| SAFIRE REHABILITATION OF NORTHTOWNS, L L C | 100 | 30 | J | — |
| SCHOFIELD RESIDENCE | 120 | 6 | E | — |
| SENECA HEALTH CARE CENTER | 160 | 5 | G | $9,110 |
| Safire Rehabilitation of Southtowns, L L C | 120 | 16 | F | — |
| Terrace View Long Term Care Facility | 390 | 8 | G | $30,843 |
| WILLIAMSVILLE SUBURBAN, L L C | 220 | 24 | G | $43,973 |