S
- (Sumskyi Raion) Samotoivka
- (Konotops’ka Mis’krada) Saltykove
- (Romenskyi Raion) Salohubivka
- (Romenskyi Raion) Sakunykha
- (Konotops’ka Mis’krada) Sakhny
- (Konotops’ka Mis’krada) Shevchenkivske
- (Sumskyi Raion) Shtanivka
- (Konotops’ka Mis’krada) Spaske
- (Sumskyi Raion) Smolianykivka
- (Sumskyi Raion) Stepne
- (Sumskyi Raion) Stare Selo
- (Konotops’ka Mis’krada) Shpokalka
- (Sumskyi Raion) Sokhany
- (Sumskyi Raion) Stepanivka
- (Sumskyi Raion) Spaske
- (Sumskyi Raion) Sadky
- (Romenskyi Raion) Sorokolitove
- (Sumskyi Raion) Stepove
- (Romenskyi Raion) Sai
- (Sumskyi Raion) Savorikha
- (Romenskyi Raion) Strazhev
- (Sumskyi Raion) Samara
- (Sumskyi Raion) Saykov
- (Sumskyi Raion) Sulske
- (Konotops’ka Mis’krada) Sharapovka
- (Konotops’ka Mis’krada) Stepok
- (Sumskyi Raion) Sirenky
- (Sumskyi Raion) Shumyly
- (Shostkyns’ka Mis’krada) Savkino
- (Shostkyns’ka Mis’krada) Smelyy