| Les Enfants School | 29-21 Newtown Avenue, Astoria, NY 11102 | Preschool |
| Lexington Child Care Center | 25-26 75 Street, East Elmhurst, NY 11370 | Center |
| Liberty Day Care | 478 E. 95th St., Brooklyn, NY 11212 | Center |
| Liberty Day Care Service | 478 East 95 Street, Brooklyn, NY 11212 | Preschool |
| Lic YMCA Early Child Care Program | 32-23 Queens Boulevard, Long Island City, NY 11101 | Center |
| Life Lines Community Arts Project Center For Family Life at MS136 | 4004 4th Avenue, Brooklyn, NY 11232 | Center |
| Light House After School Program PS 1 | 8 Henry Street, New York, NY 10013 | Center |
| Lighthouse International Child Development Center | 111 East 59 Street, New York, NY 10022 | Preschool |
| Lighthouse Preschool | 80-82 Bowery, New York, NY 10013 | Preschool |
| Lil' Footprints | 7805 20 Avenue, Brooklyn, NY 11214 | Center |
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| Lillian Sklar Filler | 49 Avenue W, Brooklyn, NY 11223 | Center |
| Lillian Sklar Filler Day Care Center | 49 Avenue W, Brooklyn, NY 11223 | Preschool |
| Lillian Wald Day Care Center of The Educational Alliance | 34 Avenue D, New York, NY 10009 | Preschool |
| Lincoln Square Neighborhood Center | 250 W. 65th Street, New York, NY 10023 | Center |
| Lipton Corp. Child Care | 410 Park Avenue, New York, NY 10022 | Center |
| Lipton Corporate Childcare Centers - Park Avenue | 410 Park Avenue, New York, NY 10022 | Preschool |
| Little Amber Child Care Center | 406 11th Street, Union City, NJ 07087 | Center |
| Little Angel Day Care | 12 Crown Street, Brooklyn, NY 11225 | Center |
| Little Angel Day Care #3 | 12 Crown Street, Brooklyn, NY 11225 | Preschool |
| Little Angels Day Care | 3624 Church Avenue, Brooklyn, NY 11203 | Preschool |
| Little Angels Day Care Center #4 | 899 Clarkson Avenue, Brooklyn, NY 11203 | Preschool |
| Little Birds Day Care Center | 490 Linwood Street, Brooklyn, NY 11208 | Center |
| Little Birds Daycare After School Center | 490 Linwood St, Brooklyn, NY 11208 | Center |
| Little Blossom Daycare | 200-19th Street, Union City, NJ 07087 | Center |
| Little Dreamers | 4317 Avenue D, Brooklyn, NY 11203 | Center |
| Little Flower Daycare Center and Preparatory School | 305 Remsen Avenue, Brooklyn, NY 11212 | Preschool |
| Little Flower Preparatory School Annex | 8801 Flatlands Avenue, Brooklyn, NY 11236 | Preschool |
| Little Friends House II Daycare | 75-41 164 Street, Fresh Meadows, NY 11366 | Center |
| Little Friends Preschool II | 75-41 164 Street, Fresh Meadows, NY 11366 | Preschool |
| Little Friends School / Sunnyside | 43-42 47 Street, Sunnyside, NY 11104 | Center |
| Little Friends School of Elmhurst | 85-03 Britton Avenue, Elmhurst, NY 11373 | Preschool |
| Little Giggles | 16 Brighton 10 Lane, Brooklyn, NY 11235 | Center |
| Little Hearts | 3403 Ave H, Brooklyn, NY 11210 | Center |
| Little Leaders of Brooklyn Club PS 116 | 515 Knickerbocker Ave, Brooklyn, NY 11237 | Center |
| Little Miracles Preschool | 75 Skyline Drive, Staten Island, NY 10304 | Preschool |
| Little Missionary's Day Nursery | 93 St Mark's Place, New York, NY 10009 | Preschool |
| Little Ones - Preschool | 4-74 48 Avenue, Long Island City, NY 11109 | Preschool |
| Little P's Small World Daycare | 2205 New York Ave, Union City, NJ 07087 | Center |
| Little P's Small World daycare | 2201 New York Ave, Union City, NJ 07087 | Center |
| Little People's Academy | 3217 Church Avenue, Brooklyn, NY 11226 | Center |
| Little People's Child Development Center | 9414 Church Avenue, Brooklyn, NY 11212 | Center |
| Little Red Riding Hood | 237 Lefferts Avenue, Brooklyn, NY 11225 | Preschool |
| Little Red Riding Hood - Infant / Toddler | 237 Lefferts Avenue, Brooklyn, NY 11225 | Preschool |
| Little Scholars Day Care Center | 1709-11 Ralph Avenue, Brooklyn, NY 11236 | Center |
| Little Star of Broome Street | 151 Broome Street, New York, NY 10002 | Center |
| Little Stars Day Care Center | 588 Brooklyn Avenue, Brooklyn, NY 11203 | Center |
| Little Sun People | 1360 Fulton Street, Brooklyn, NY 11216 | Preschool |
| Little Sun People Too! | 1360 Fulton Street, Brooklyn, NY 11221 | Preschool |
| Little Tots Red Wagon | 204-28 Rockaway Point Boulevard, Breezy Point, NY 11697 | Center |
| Little Wonders | 88-66 Myrtle Avenue, Ridgewood, NY 11385 | Center |
| Little World of Learning | 7211 13 Avenue, Brooklyn, NY 11228 | Center |
| Lollipop Learning Center | 1015 West Street, Union City, NJ 07087 | Center |
| Long Island City YMCA SACC | 32-23 Queens Blvd, Long Island City, NY 11101 | Center |
| Long Island College Hospital | 500 19th Street, Brooklyn, NY 11215 | Center |
| Long Island University at Advantage After School at MS 113 | 300 Adelphi Street, Brooklyn, NY 11205 | Center |
| Long Xing Day Care Center | 762 59 Street, Brooklyn, NY 11220 | Preschool |
| Long Xing Day Care Center | 825 57 Street, Brooklyn, NY 11220 | Preschool |
| Long Xing Day Care Center | 762 59th St, Brooklyn, NY 11220 | Preschool |
| Love A Lot # 1 Infant / Toddler | 99 Suffolk Street, New York, NY 10002 | Center |
| Love A Lot II | 19 Clinton Street, New York, NY 10002 | Preschool |
| Lucille Rose Day Care Center | 148 Beach 59 Street, Arverne, NY 11692 | Center |
| Lucky Stars of Forest Hills - CLOSED | 68-38 Yellowstone Blvd, Forest Hills, NY 11375 | Center |
| Luis M. Marin Early Childhood Academy | 851 Liberty Avenue, Brooklyn, NY 11208 | Center |
| Lunnon Play School | 444 Fountain Ave, Brooklyn, NY 11208 | Center |
| Lutheran Family Health Centers | 11 Bartlett Street, Brooklyn, NY 11206 | Preschool |
| Lutheran Family Health Centers PS 169 | 4305 7th Avenue, Brooklyn, NY 11232 | Center |
| Lyceum Kennedy | 225 East 43 Street, New York, NY 10017 | Center |
| M. Kalix and Natalie Lindor Nursery Infant / Toddler | 951 East 84th Street, Brooklyn, NY 11236 | Center |
| M.S. Sunshine Day Care Center | 3096 Brighton 6 Street, Brooklyn, NY 11235 | Center |
| MSKCC Children's Center | 475 Main Street, New York, NY 10044 | Center |
| MSKCC Children's Center Infant / Toddler | 475 Main Street, New York, NY 10044 | Center |
| Mabel Barrett Fitzgerald Day Care Center | 243 West 64 Street, New York, NY 10023 | Preschool |
| Machzik Bracha Learning Center | 1177 48 Street, Brooklyn, NY 11219 | Center |
| Madison Playgroup | 230 East 60th St, New York, NY 10022 | Center |
| Madison Residence Exceptional Children | 902 Madison Street, Brooklyn, NY 11221 | Center |
| Madison Square Boys & Girls Club | 240 Nassau Street, Brooklyn, NY 11201 | Center |
| Madison Square Boys & Girls Club - Flatbush Unit | 2245 Bedford Avenue, Brooklyn, NY 11226 | Center |
| Magalie Early Intervention | 951 East 84th Street, Brooklyn, NY 11226 | Center |
| Magic Kingdom Nursery School Infant / Toddler | 275 Kingston Avenue, Brooklyn, NY 11213 | Preschool |
| Magic Kingdom Nursery School Preschool | 275 Kingston Avenue, Brooklyn, NY 11213 | Preschool |
| Magic Kingdom of Sheeshead Bay | 2484 East 18th Street, Brooklyn, NY 11235 | Center |
| Magic Years Infant / Toddler | 90-20 55 Avenue, Elmhurst, NY 11373 | Center |
| Magic Years Pre-school | 90-20 55 Avenue, Elmhurst, NY 11373 | Preschool |
| Magical Years Early Childhood Center | 230 60 Street, Brooklyn, NY 11220 | Preschool |
| Magna's Day Care Center | 1662 Carroll Street, Brooklyn, NY 11213 | Center |
| Making A Difference | 670 Rockaway Parkway, Brooklyn, NY 11236 | Center |
| Making A Difference School Age | 670 Rockaway Pkwy, Brooklyn, NY 11226 | Center |
| Malcolm X Daycare | 111-12 Northern Boulevard, Corona, NY 11368 | Center |
| Mango's Place Day Care Center | 506 Washington Avenue, Brooklyn, NY 11238 | Preschool |
| Manhattan Beach Best Choice | 60 West End Avenue, Brooklyn, NY 11235 | Center |
| Manhattan Chinese Cultural Service Daycare Center | 323 Grand Street, New York, NY 10002 | Center |
| Manhattan Chinese Cultural Services SACC | 323 Grand Street 4th Floor, New York, NY 10002 | Center |
| Manhattan Kid's Club II | 629 East 14 Street, New York, NY 10009 | Center |
| Manhattan Nursery | 38 West 32nd Street, New York, NY 10001 | Preschool |
| Manhattan Nursery School | 38 West 32 Street, New York, NY 10001 | Preschool |
| Manhattan Youth Recreation & Resources at PS 150 ASP | 334 Greenwich St, New York, NY 10013 | Preschool |
| Manhattan Youth Recreation & Resources at PS 234 ASP | 292 Greenwich St., New York, NY 10007 | Center |
| Manhattan Youth Recreation & Resources at PS IS 89 ASP | 201 Warren Street, New York, NY 10282 | Preschool |
| Manhattan Youth Recreation and Resources | 1 Peck Slip Street, New York, NY 10038 | Center |
| Marcktell Management - JF Kids Port | Bldg #350 Jfk Airport, Jamaica, NY 11430 | Center |