MR2100341 Carballo, Juan M. ; Fernández C., David J. ; Negro, Javier ; Nieto, Luis M. Polynomial Heisenberg algebras. J. Phys. A 37 (2004), no. 43, 10349--10362. In textbooks on quantum mechanics, one of the most popular algebraic interpretations of the equidistance of the spectrum of the harmonic oscillator is often presented as a consequence of the factorization of its Hamiltonian $H = p^2+q^2$ into a product of the so called annihilation and creation (or ``ladder") linear differential operators $L^-$ and $L^+$ of the first order, respectively. The corresponding Lie algebra generated by $H$, $L^-$ and $L^+$ is usually called oscillator or Heisenberg algebra. Its $m$th-order polynomial generalizations may be then built from the $(m+1)$th-order linear differential operators $L^-$ and $L^+$, the commutator of which happens to be just an $m$th-order polynomial in $H$. Such a construction has been known related to the so called supersymmetric partners of the harmonic oscillators at even $m$. In the paper it is shown that the same observation applies also at the odd $m$. In addition, the authors show that and how the Painlev\'{e} transcendents of types IV and V emerge in connection with similar algebras (called ``deformed Lie algebras") at $m=2$ and $m=3$, respectively.