Thomas Mocera and David Rover, both of Centereach, were indicted Wednesday.
Prosecutors say the recordings included an incident in which Mocera teased a dementia patient by moving her food away from her.
They allegedly photographed 11 nursing home residents, and one of the defendants is also accused of texting the photos to a friend.
State Attorney General Eric Schneiderman says the pictures were taken without the knowledge or consent of the victims. Some of the photos allegedly depicted bedsores and other disturbing images.
The suspects, who face up to four years in prison if convicted, were freed without bail after pleading not guilty at their arraignments.