| State of New York | Albany | $115.8B | 26 | 257 |
| The City of New York | New York | $27.6B | 16 | 86 |
| METROPOLITAN TRANSPORTATION AUTHORITY LOW-RISK | NEW YORK | $4.8B | 9 | 6 |
| NEW YORK CITY HOUSING AUTHORITY | NEW YORK | $4.6B | 9 | 13 |
| New York University LOW-RISK | New York | $1.7B | 10 | 6 |
| Columbia University LOW-RISK | New York | $1.6B | 10 | 5 |
| THE CITY UNIVERSITY OF NEW YORK LOW-RISK | NEW YORK | $1.1B | 8 | 1 |
| Mount Sinai Health System, Inc. | New York | $1.1B | 1 | 6 |
| Cornell University LOW-RISK | Ithaca | $1.0B | 10 | 13 |
| THE CITY UNIVERSITY OF NEW YORK LOW-RISK | NEW YORK | $985.7M | 2 | 0 |
| COUNTY OF ONONDAGA, NEW YORK | SYRACUSE | $958.3M | 9 | 22 |
| THE RESEARCH FOUNDATION FOR THE STATE UNIVERSITY OF NEW YORK LOW-RISK | ALBANY | $780.2M | 10 | 0 |
| Icahn School of Medicine at Mount Sinai | New York | $675.4M | 8 | 4 |
| County of Nassau, NY LOW-RISK | Mineola | $594.2M | 9 | 44 |
| NEW YORK UNIVERSITY LANGONE MEDICAL CENTER LOW-RISK | NEW YORK | $539.7M | 1 | 0 |
| University of Rochester LOW-RISK | Rochester | $509.8M | 10 | 9 |
| International Rescue Committee, Inc. LOW-RISK | New York | $493.3M | 10 | 6 |
| SUFFOLK COUNTY, NEW YORK | Hauppauge | $473.0M | 9 | 33 |
| Touro University LOW-RISK | New York | $454.9M | 10 | 1 |
| HEALTH RESEARCH, INC. LOW-RISK | MENANDS | $435.5M | 11 | 1 |
| COUNTY OF WESTCHESTER LOW-RISK | WHITE PLAINS | $358.2M | 11 | 3 |
| County of Erie, New York LOW-RISK | Buffalo | $354.0M | 11 | 0 |
| Memorial Sloan Kettering Cancer Center LOW-RISK | New York | $339.7M | 8 | 1 |
| Kaleida Health LOW-RISK | Buffalo | $335.3M | 9 | 2 |
| Montefiore Health System, Inc. LOW-RISK | Tarrytown | $323.7M | 9 | 5 |
| ALBANY MEDICAL CENTER LOW-RISK | Albany | $323.3M | 9 | 1 |
| The Mental Health Association of New York City, Inc. LOW-RISK | New York | $288.0M | 10 | 0 |
| RESEARCH FOUNDATION OF THE CITY UNIVERSITY OF NEW YORK LOW-RISK | NEW YORK | $281.8M | 10 | 0 |
| Rochester Institute of Techology LOW-RISK | Rochester | $280.7M | 10 | 4 |
| Memorial Sloan Kettering Cancer Center LOW-RISK | New York | $274.8M | 1 | 0 |
| COUNTY OF SARATOGA, NEW YORK | BALLSTON SPA | $274.4M | 9 | 0 |
| BRYANT & STRATTON COLLEGE, INC. GOING CONCERNLOW-RISK | Orchard Park | $273.1M | 4 | 0 |
| Albert Einstein College of Medicine Albert Einstein College of Medicine LOW-RISK | Bronx | $262.4M | 6 | 0 |
| Syracuse University LOW-RISK | SYRACUSE | $249.6M | 10 | 3 |
| NORTHWELL HEALTH, INC. LOW-RISK | WESTBURY | $228.7M | 9 | 6 |
| HEALTHFIRST PHSP, INC. LOW-RISK | New York | $221.1M | 9 | 3 |
| NEW YORK STATE CATHOLIC HEALTH PLAN, INC. (D/B/A FIDELIS CARE NEW YORK LOW-RISK | REGO PARK | $220.3M | 2 | 0 |
| Fordham University LOW-RISK | Bronx | $213.3M | 10 | 2 |
| PUBLIC HEALTH SOLUTIONS LOW-RISK | New York | $211.2M | 9 | 0 |
| SRC INC LOW-RISK | NORTH SYRACUSE | $203.5M | 10 | 45 |
| ALBERT EINSTEIN COLLEGE OF MEDICINE, INC. LOW-RISK | BRONX | $203.5M | 3 | 0 |
| MAIMONIDES MEDICAL CENTER GOING CONCERN | BROOKLYN | $198.9M | 11 | 6 |
| New York State Environmental Facilities Corporation LOW-RISK | Albany | $196.1M | 10 | 0 |
| NEW YORK CITY HOUSING DEVELOPMENT CORPORATION | NEW YORK | $194.7M | 10 | 0 |
| INSTITUTE OF INTERNATIONAL EDUCATION INC LOW-RISK | New York | $189.4M | 10 | 6 |
| St. John's University LOW-RISK | Queens | $182.7M | 10 | 0 |
| COUNTY OF MONROE, NEW YORK LOW-RISK | Rochester | $182.2M | 9 | 2 |
| Long Island University LOW-RISK | Brookville | $177.5M | 10 | 1 |
| New York Institute of Technology LOW-RISK | Old Westbury | $176.4M | 10 | 6 |
| Pace University LOW-RISK | White Plains | $167.6M | 10 | 4 |
| Hofstra University LOW-RISK | Hempstead | $159.9M | 10 | 4 |
| JSI RESEARCH & TRAINING INSTITUTE, INC. LOW-RISK | BOSTON | $149.7M | 10 | 1 |
| County of Orange LOW-RISK | Goshen | $149.4M | 9 | 0 |
| The St. Luke's-Roosevelt Hospital Center and Affiliates | New York | $141.8M | 8 | 4 |
| Research Foundation for Mental Hygiene, Inc. | Menands | $129.5M | 10 | 0 |
| COUNTY OF MADISON LOW-RISK | WAMPSVILLE | $123.4M | 10 | 1 |
| COUNTY OF WASHINGTON, NEW YORK | FORT EDWARD | $120.7M | 9 | 1 |
| ROCHESTER HOUSING AUTHORITY | ROCHESTER | $120.7M | 10 | 6 |
| City of Buffalo LOW-RISK | Buffalo | $117.6M | 26 | 6 |
| CATHOLIC HEALTH SYSTEM, INC. & SUBSIDIARIES | Buffalo | $117.2M | 5 | 0 |
| ELIZABETH SETON PEDIATRIC CENTER 012-43262 LOW-RISK | YONKERS | $109.8M | 2 | 0 |
| EAST RAMAPO CENTRAL SCHOOL DISTRICT | SPRING VALLEY | $107.2M | 10 | 10 |
| BOARD OF EDUCATION, CITY OF BUFFALO, NY LOW-RISK | BUFFALO | $106.9M | 10 | 3 |
| Rensselaer Polytechnic Institute LOW-RISK | Troy | $106.6M | 10 | 4 |
| COUNTY OF ALLEGANY, STATE OF NEW YORK | Belmont | $104.2M | 9 | 1 |
| COUNTY OF ROCKLAND | POMONA | $103.2M | 9 | 2 |
| County of Albany | Albany | $100.6M | 10 | 28 |
| Metropolitan Council on Jewish Poverty and Affiliates LOW-RISK | New York | $100.2M | 10 | 8 |
| Mercy University LOW-RISK | Dobbs Ferry | $97.8M | 10 | 4 |
| The Rockefeller University LOW-RISK | New York | $96.6M | 10 | 2 |
| County of Broome, New York LOW-RISK | Binghamton | $94.9M | 9 | 0 |
| County of Dutchess LOW-RISK | Poughkeepsie | $93.7M | 9 | 0 |
| Oneida County, New York LOW-RISK | Utica | $93.0M | 9 | 0 |
| St. Barnabas Hospital GOING CONCERN | Bronx | $92.4M | 9 | 2 |
| NIAGARA FRONTIER TRANSPORTATION AUTHORITY LOW-RISK | BUFFALO | $92.0M | 10 | 0 |
| GARNET HEALTH | MIDDLETOWN | $91.0M | 3 | 2 |
| ADELPHI UNIVERSITY LOW-RISK | Garden City | $89.7M | 10 | 4 |
| Elizabeth Seton Pediatric Center d/b/a Elizabeth Seton Children's Center LOW-RISK | Yonkers | $89.6M | 7 | 0 |
| CITY OF ROCHESTER, NEW YORK | ROCHESTER | $87.7M | 10 | 2 |
| PathStone Corporation and Affiliates LOW-RISK | Rochester | $87.4M | 10 | 0 |
| New York State Housing Finance Agency | New York | $85.4M | 13 | 3 |
| Rochester City School District LOW-RISK | Rochester | $82.9M | 10 | 0 |
| COUNTY OF DELAWARE, NEW YORK LOW-RISK | DELHI | $82.8M | 10 | 1 |
| City School District of Syracuse, New York LOW-RISK | Syracuse | $81.2M | 10 | 1 |
| EAST HARLEM PILOT BLOCK HDFC, INC. 012-44096 TAINO TOWERS LOW-RISK | NEW YORK | $80.6M | 1 | 0 |
| THE ASSOCIATED BLIND HOUSING DEVELOPMENT FUND CORPORATION LOW-RISK | NEW YORK | $80.2M | 10 | 0 |
| SENECA NATION OF INDIANS LOW-RISK | SALAMANCA | $79.7M | 10 | 2 |
| ISRAEL SENIOR CITIZENS HOUSING DEVELOPMENT FUND CORP | NEW YORK | $79.2M | 10 | 2 |
| Yeshiva University LOW-RISK | New York | $78.4M | 10 | 8 |
| CAYUGA HOME FOR CHILDREN D/B/A CAYUGA CENTERS GOING CONCERNLOW-RISK | AUBURN | $77.9M | 11 | 22 |
| Municipal Housing Authority for the City of Yonkers | Yonkers | $75.4M | 9 | 10 |
| COUNTY OF NIAGARA LOW-RISK | LOCKPORT | $74.8M | 10 | 1 |
| Food Bank For New York City LOW-RISK | New York | $74.6M | 10 | 0 |
| St. Margaret's House Housing Development Fund Corporation LOW-RISK | New York | $74.3M | 11 | 1 |
| The New School LOW-RISK | New York | $73.3M | 10 | 8 |
| Ellis Hospital LOW-RISK | Schenectady | $72.8M | 9 | 2 |
| TEACHERS COLLEGE COLUMBIA UNIVERSITY | NEW YORK | $70.9M | 10 | 3 |
| New York Medical College LOW-RISK | Valhalla | $68.7M | 10 | 0 |
| GRAND STREET GUILD HOUSING DEVELOPMENT FUND COMPANY, INC. LOW-RISK | NEW YORK | $66.5M | 10 | 0 |
| Buffalo Urban Renewal Agency LOW-RISK | Buffalo | $66.4M | 10 | 0 |
| Urban Resources Institute LOW-RISK | New York | $65.3M | 10 | 0 |
| ACACIA NETWORK HOUSING, INC. LOW-RISK | BRONX | $63.5M | 9 | 0 |
| Rising Ground, Inc. and Affiliates LOW-RISK | New York | $63.1M | 10 | 0 |
| EAST HARLEM PILOT BLOCK HOUSING DEVELOPMENT FUND COMPANY, INC. LOW-RISK | NEW YORK | $63.0M | 9 | 0 |
| NEW YORK EHEALTH COLLABORATIVE, INC. LOW-RISK | New York | $62.1M | 9 | 2 |
| SOUTHEAST GRAND STREET GUILD HOUSING DEVELOPMENT FUND COMPANY, INC. LOW-RISK | NEW YORK | $61.3M | 10 | 0 |
| SAMARITAN DAYTOP VILLAGE INC. LOW-RISK | BRIARWOOD | $61.2M | 10 | 0 |
| WOMEN IN NEED INC | NEW YORK | $61.1M | 10 | 0 |
| County of Rensselaer LOW-RISK | East Greenbush | $60.0M | 9 | 0 |
| Excellus Health Plan LOW-RISK | Rochester | $59.9M | 9 | 0 |
| Yeled V'Yalda Early Childhood Center, Inc. LOW-RISK | Brooklyn | $59.3M | 10 | 0 |
| SYRACUSE HOUSING AUTHORITY LOW-RISK | SYRACUSE | $59.3M | 10 | 5 |
| Schenectady County LOW-RISK | Schenectady | $58.6M | 11 | 1 |
| GRAND STREET GUILD EAST HOUSING DEVELOPMENT FUND COMPANY, INC. LOW-RISK | NEW YORK | $58.2M | 10 | 0 |
| Pratt Institute LOW-RISK | Brooklyn | $58.0M | 10 | 2 |
| WESTHAB, INC. | YONKERS | $56.9M | 10 | 0 |
| Saint Regis Mohawk Tribe LOW-RISK | Akwesasne | $56.7M | 9 | 9 |
| COUNTY OF JEFFERSON LOW-RISK | WATERTOWN | $56.3M | 10 | 0 |
| Mark Coffey LOW-RISK | Schenectady | $55.2M | 9 | 0 |
| Marist University LOW-RISK | Poughkeepsie | $54.9M | 10 | 2 |
| COUNTY OF ULSTER | KINGSTON | $54.2M | 10 | 0 |
| FUND FOR PUBLIC HEALTH IN NEW YORK, INC. LOW-RISK | NEW YORK | $53.4M | 10 | 2 |
| Chautauqua County, New York LOW-RISK | Mayville | $53.4M | 9 | 3 |
| COLD SPRING HARBOR LABORATORY LOW-RISK | COLD SPRING HARBOR | $53.3M | 10 | 0 |
| NEW YORK STATE URBAN DEVELOPMENT CORPORATION AND SUBSIDIARIES | NEW YORK | $53.0M | 23 | 0 |
| COUNTY OF LEWIS, NEW YORK LOW-RISK | LOWVILLE | $53.0M | 12 | 4 |
| Monroe Community College LOW-RISK | Rochester | $52.9M | 10 | 0 |
| CENTER FOR DISCOVERY, INC., THE LOW-RISK | MONTICELLO | $52.8M | 5 | 0 |
| Fashion Institute of Technology LOW-RISK | New York | $51.6M | 10 | 5 |
| City of Long Beach LOW-RISK | Long Beach | $51.4M | 11 | 6 |
| Wildlife Conservation Society | Bronx | $51.4M | 10 | 0 |
| ST. JOHN FISHER UNIVERSITY AND SUBSIDIARIES LOW-RISK | Rochester | $50.6M | 10 | 1 |
| D'YOUVILLE UNIVERSITY LOW-RISK | BUFFALO | $50.4M | 10 | 10 |
| THE DOMESTIC AND FOREIGN MISSIONARY SOCIETY OF THE PROTESTANT EPISCOPAL CHURCH IN THE USA LOW-RISK | New York | $50.4M | 9 | 1 |
| Molloy University LOW-RISK | Rockville Centre | $50.1M | 10 | 6 |
| Excelsior University LOW-RISK | Albany | $49.4M | 10 | 0 |
| ITHACA COLLEGE LOW-RISK | ITHACA | $49.0M | 10 | 0 |
| St. Lawrence County LOW-RISK | Canton | $47.9M | 9 | 0 |
| SUN RIVER HEALTH, INC. AND SUBSIDIARIES LOW-RISK | PEEKSKILL | $47.8M | 10 | 0 |
| COUNTY OF CLINTON, NEW YORK LOW-RISK | PLATTSBURGH | $46.9M | 9 | 0 |
| COUNTY OF STEUBEN LOW-RISK | BATH | $46.8M | 1 | 0 |
| TOWN OF BROOKHAVEN LOW-RISK | FARMINGVILLE | $46.5M | 10 | 2 |
| THE NEW YORK COMMUNITY HOSPITAL OF BROOKLYN, INC. AND AFFILIATES | BROOKLYN | $46.4M | 1 | 0 |
| THE COLLEGE OF NEW ROCHELLE GOING CONCERN | NEW ROCHELLE | $46.0M | 3 | 14 |
| SUNSET PARK HEALTH COUNCIL, INC. LOW-RISK | BROOKLYN | $45.9M | 10 | 10 |
| CHEMUNG COUNTY TREASURER | ELMIRA | $45.7M | 9 | 3 |
| THE FEDCAP GROUP, INC. LOW-RISK | New York | $45.7M | 4 | 0 |
| BROOKHAVEN HEALTH CARE SERVICES CORPORATION AND SUBSIDIARIES | PATCHOUGUE | $45.5M | 1 | 1 |
| LEGAL SERVICES NYC and CONSTITUENT CORPORATIONS | NEW YORK | $45.3M | 10 | 32 |
| CAMBA, INC | Brooklyn | $44.4M | 8 | 2 |
| Utica City School District | Utica | $44.1M | 10 | 0 |
| BUFFALO MUNICIPAL HOUSING AUTHORITY LOW-RISK | BUFFALO | $44.0M | 10 | 4 |
| Town of Amherst LOW-RISK | Williamsville | $43.9M | 10 | 0 |
| Capital District Physicians' Health Plan LOW-RISK | Latham | $43.8M | 9 | 0 |
| ISLAND PEER REVIEW ORGANIZATION, INC. LOW-RISK | LAKE SUCCESS | $43.2M | 5 | 0 |
| City of Syracuse, New York | Syracuse | $43.1M | 11 | 9 |
| ROCHESTER GENESEE REGIONAL TRANSPORTATION AUTHORITY LOW-RISK | ROCHESTER | $42.6M | 1 | 0 |
| Yorkville Gardens Housing Development Fund Company, Inc. LOW-RISK | New York | $42.3M | 10 | 0 |
| University of Mount Saint Vincent LOW-RISK | Riverdale | $42.1M | 10 | 14 |
| County of Oswego, NY | Oswego | $42.0M | 9 | 2 |
| Suffolk County Community College LOW-RISK | Selden | $41.9M | 10 | 6 |
| Utica University LOW-RISK | Utica | $41.3M | 10 | 2 |
| BRENTWOOD UNION FREE SCHOOL DISTRICT LOW-RISK | BRENTWOOD | $41.3M | 10 | 0 |
| Iona University LOW-RISK | New Rochelle | $41.2M | 10 | 7 |
| Catholic Charities Neighborhood Services, Inc. LOW-RISK | Brooklyn | $41.0M | 10 | 12 |
| NYU LANGONE HEALTH SYSTEM LOW-RISK | NEW YORK | $41.0M | 2 | 2 |
| ALBANY HOUSING AUTHORITY | ALBANY | $40.9M | 10 | 0 |
| Services for the UnderServed, Inc. LOW-RISK | New York | $40.8M | 8 | 1 |
| ACTION AGAINST HUNGER ‐ USA | NEW YORK | $40.8M | 9 | 12 |
| CITY OF NEW ROCHELLE, NEW YORK | NEW ROCHELLE | $40.7M | 10 | 2 |
| COUNTY OF STEUBEN, NEW YORK LOW-RISK | BATH | $40.7M | 10 | 0 |
| The Culinary Institute of America LOW-RISK | Hyde Park | $40.6M | 10 | 9 |
| AMDA, INC. AND SUBSIDIARY (THE AMERICAN MUSICAL AND DRAMATIC ACADEMY) LOW-RISK | NEW YORK | $39.8M | 9 | 1 |
| CONCERN WORLDWIDE US INC LOW-RISK | New York | $39.7M | 10 | 0 |
| CAPITAL DISTRICT TRANSPORTATION AUTHORITY LOW-RISK | ALBANY | $39.6M | 20 | 0 |
| Nassau Community College | Garden City | $39.0M | 10 | 17 |
| DIVISION HOUSING CORPORATION LOW-RISK | NEW YORK | $38.6M | 8 | 0 |
| SCHENECTADY CITY SCHOOL DISTRICT LOW-RISK | SCHENECTADY | $37.7M | 10 | 3 |
| CUBRC, INC. LOW-RISK | BUFFALO | $37.3M | 11 | 0 |
| SUNY Erie LOW-RISK | Williamsville | $37.1M | 10 | 0 |
| Bassett Healthcare Network | Cooperstown | $36.5M | 2 | 1 |
| Clarkson University | Potsdam | $36.4M | 11 | 20 |
| TOMPKINS, COUNTY OF LOW-RISK | ITHACA | $36.3M | 10 | 0 |
| NATIONAL URBAN LEAGUE, INC. LOW-RISK | NEW YORK | $36.0M | 9 | 9 |
| Brooklyn Law School LOW-RISK | Brooklyn | $35.9M | 10 | 9 |
| The Mount Sinai Hospital LOW-RISK | New York | $35.7M | 8 | 1 |
| MDRC LOW-RISK | New York | $35.4M | 9 | 0 |
| Manhattan University LOW-RISK | Riverdale | $35.1M | 10 | 2 |
| Grand Street Settlement, Inc. LOW-RISK | New York | $34.9M | 10 | 1 |
| Cattaraugus County, New York LOW-RISK | Little Valley | $34.0M | 9 | 0 |
| CITY OF ALBANY, NEW YORK | Albany | $33.6M | 9 | 1 |
| Siena College LOW-RISK | Loudonville | $33.5M | 10 | 6 |
| EMBLEMHEALTH, INC. LOW-RISK | NEW YORK | $33.3M | 10 | 3 |
| Russell Sage College LOW-RISK | Troy | $33.2M | 10 | 5 |
| LIVINGSTON COUNTY LOW-RISK | Geneseo | $33.2M | 10 | 1 |
| New York Law School LOW-RISK | New York | $33.1M | 10 | 4 |
| Oneida Indian Nation LOW-RISK | Oneida | $33.1M | 10 | 3 |
| Children's Village LOW-RISK | Dobbs Ferry | $33.0M | 2 | 0 |
| St. Joseph's University, New York LOW-RISK | Brooklyn | $33.0M | 10 | 3 |
| Le Moyne College LOW-RISK | Syracuse | $32.9M | 10 | 3 |
| BRIGHTON BEACH HOUSING DEVELOPMENT FUND CO INC. | NEW YORK | $32.8M | 10 | 2 |
| Nazareth University LOW-RISK | Rochester | $32.2M | 10 | 3 |
| ST. BONAVENTURE UNIVERSITY LOW-RISK | ST BONAVENTURE | $32.2M | 10 | 1 |
| The New York Foundling and Affiliate LOW-RISK | New York | $31.8M | 10 | 2 |
| CATHOLIC CHARITIES OF BUFFALO, N.Y. LOW-RISK | BUFFALO | $31.6M | 10 | 0 |
| Catholic Health Systems of Long Island, Inc. LOW-RISK | Rockville Centre | $31.2M | 9 | 2 |
| United Home for Aged Hebrews d/b/a United Hebrew Geriatric Center LOW-RISK | New Rochelle | $31.2M | 9 | 6 |
| County of Sullivan LOW-RISK | Monticello | $31.1M | 9 | 0 |
| RENTAL ASSISTANCE CORPORATION OF BUFFALO LOW-RISK | BUFFALO | $31.1M | 4 | 0 |
| HUDSON VALLEY COMMUNITY COLLEGE | TROY | $31.1M | 10 | 9 |
| ALBANY COUNTY AIRPORT AUTHORITY LOW-RISK | ALBANY | $30.7M | 11 | 0 |
| Morris Heights Health Center, Inc. and Subsidiaries | Bronx | $29.9M | 10 | 4 |
| Cayuga County LOW-RISK | Auburn | $29.8M | 9 | 0 |
| COMMUNITY ACTION ORGANIZATION OF WESTERN NEW YORK, INC. AND SUBSIDIARIES | BUFFALO | $29.5M | 10 | 5 |
| SALAMANCA CITY CENTRAL SCHOOL DISTRICT LOW-RISK | SALAMANCA | $29.4M | 10 | 0 |
| The American University in Cairo LOW-RISK | New York | $29.1M | 10 | 5 |
| Breaking ground Housing Development Fund Corporation and Affiliates LOW-RISK | New York | $29.0M | 9 | 0 |
| URBAN HEALTH PLAN, INC. AND SUBSIDIARIES LOW-RISK | BRONX | $28.5M | 10 | 0 |
| The Children's Village LOW-RISK | Dobbs Ferry | $28.4M | 8 | 0 |
| Indian River Central School District LOW-RISK | Philadelphia | $28.4M | 10 | 0 |
| Bronx Parent Housing Network, Inc. LOW-RISK | Bronx | $28.4M | 8 | 5 |
| CITY SCHOOL DISTRICT OF ALBANY | ALBANY | $28.1M | 10 | 2 |
| Niagara University and Subsidiary LOW-RISK | Niagara University | $28.1M | 10 | 0 |
| COUNTY OF PUTNAM LOW-RISK | CARMEL | $28.1M | 9 | 0 |
| Rockefeller Philanthropy Advisors, Inc. LOW-RISK | New York | $28.1M | 9 | 2 |
| AMERICAN UNIVERSITY OF BEIRUT LOW-RISK | NEW YORK | $28.0M | 10 | 1 |
| ONONDAGA COMMUNITY COLLEGE LOW-RISK | Syracuse | $27.9M | 10 | 2 |
| INTERNATIONAL AIDS VACCINE INITIATIVE INC. LOW-RISK | NEW YORK | $27.9M | 10 | 0 |
| COUNTY OF ONTARIO LOW-RISK | Canandaigua | $27.6M | 10 | 0 |
| NHPF Caroline Conduit LLC | New York | $27.6M | 4 | 0 |
| ST JOHNS HOME FOR THE AGING DBA ST JOHNS MEADOWS LOW-RISK | ROCHESTER | $27.4M | 2 | 0 |
| CHILDRENS COMMUNITY SERVICES, INC. GOING CONCERN | JAMAICA | $27.3M | 6 | 5 |
| The Children's Home of Poughkeepsie, New York, Inc. | Poughkeepsie | $27.0M | 6 | 9 |
| Kiryas Joel Union Free School District LOW-RISK | Monroe | $26.7M | 10 | 4 |
| TOWN OF ISLIP LOW-RISK | ISLIP | $26.6M | 9 | 0 |
| Daemen University LOW-RISK | Amherst | $26.6M | 10 | 0 |
| Schenectady Municipal Housing Authority LOW-RISK | Schenectady | $26.3M | 9 | 1 |
| THE FEDCAP GROUP | NEW YORK | $26.2M | 6 | 2 |
| NATIONAL HEALTHPLEX, INC. AND SUBSIDIARIES 012-43311 | GLEN COVE | $26.1M | 2 | 3 |
| County of Wayne, New York LOW-RISK | Lyons | $26.1M | 9 | 4 |
| NEWBURGH ENLARGED CITY SCHOOL DISTRICT | NEWBURGH | $26.0M | 10 | 2 |
| TOWN OF BABYLON LOW-RISK | LINDENHURST | $26.0M | 10 | 5 |
| United Odd Fellows and Rebekah Rehab D/B/A Rebekah Rehab and Extended Care Center LOW-RISK | bronx | $25.6M | 9 | 3 |
| Safe Horizon, Inc LOW-RISK | New York | $25.6M | 10 | 0 |
| The New York and Presbyterian Hospital LOW-RISK | New York | $25.4M | 9 | 1 |
| ENLARGED CITY SCHOOL DISTRICT OF MIDDLETOWN LOW-RISK | MIDDLETOWN | $24.8M | 10 | 1 |
| Menorah Home and Hospital for the Aged and Infirm dba Menorah CTR 01243208 LOW-RISK | New York | $24.8M | 9 | 1 |
| Puerto Rican Family Institute, Inc. LOW-RISK | New York | $24.8M | 10 | 4 |
| The Friends of Crown Heights Educational Centers, Inc. LOW-RISK | Brooklyn | $24.8M | 10 | 0 |
| Center for Employment Opportunities LOW-RISK | New York | $24.6M | 10 | 0 |
