S
- (Sumskyi Raion) Stepne
- (Sumskyi Raion) Shevchenkove
- (Shostkyns’ka Mis’krada) Sydorivka
- (Sumskyi Raion) Sofiyevka
- (Sumskyi Raion) Sagaydak
- (Okhtyrskiy Rayon) Sofiivka
- (Sumskyi Raion) Stepanenkove
- (Sumskyi Raion) Skidanov
- (Sumskyi Raion) Shevchenkove
- (Sumskyi Raion) Stepok
- (Sumskyi Raion) Symonivka
- (Sumskyi Raion) Sad
- (Sumskyi Raion) Shaposhnykove
- (Sumskyi Raion) Sula
- (Sumskyi Raion) Stupovka
- (Sumskyi Raion) Smal’kov
- (Sumskyi Raion) Stupky
- (Sumskyi Raion) Sytnyky
- (Sumskyi Raion) Steblianky
- (Okhtyrskiy Rayon) Shevchenkiv Hai
- (Okhtyrskiy Rayon) Savelove
- (Sumskyi Raion) Sofiyevka
- (Sumskyi Raion) Sorevnovaniya
- (Okhtyrskiy Rayon) Shurove
- (Okhtyrskiy Rayon) Stanychne
- (Okhtyrskiy Rayon) Stepovoy
- (Okhtyrskiy Rayon) Sydorova Yaruha
- (Okhtyrskiy Rayon) Sosonka
- (Okhtyrskiy Rayon) Sholudky
- (Okhtyrskiy Rayon) Shapovalivka