S
- (Sumskyi Raion) Sirotin Yar
- (Sumskyi Raion) Syniak
- (Romenskyi Raion) Synivka
- (Shostkyns’ka Mis’krada) Shutovka
- (Romenskyi Raion) Shul’zhin
- (Konotops’ka Mis’krada) Shuleshivka
- (Sumskyi Raion) Shtepivka
- (Konotops’ka Mis’krada) Shpotivka
- (Sumskyi Raion) Shpylivka
- (Sumskyi Raion) Shkurativka
- (Shostkyns’ka Mis’krada) Shevchenkove
- (Konotops’ka Mis’krada) Shevchenkove
- (Okhtyrskiy Rayon) Shevchenkove
- (Shostkyns’ka Mis’krada) Shchebry
- (Shostkyns’ka Mis’krada) Shatryshche
- (Konotops’ka Mis’krada) Shapovalivka
- (Shostkyns’ka Mis’krada) Shalymivka
- (Sumskyi Raion) Severynivka
- (Sumskyi Raion) Sirobabyne
- (Sumskyi Raion) Serhiivka
- (Sumskyi Raion) Sinne
- (Konotops’ka Mis’krada) Simianivka
- (Sumskyi Raion) Semino
- (Konotops’ka Mis’krada) Simeikyne
- (Okhtyrskiy Rayon) Semerenky
- (Shostkyns’ka Mis’krada) Semenivka
- (Romenskyi Raion) Semenivka
- (Sumskyi Raion) Semenivka
- (Sumskyi Raion) Selyshche
- (Konotops’ka Mis’krada) Sarnavshchyna