S
- (Romenskyi Raion) Sakhanske
- (Romenskyi Raion) Svitivshchyna
- (Romenskyi Raion) Savoiske
- (Romenskyi Raion) Stoliarove
- (Romenskyi Raion) Shapovalove
- (Romenskyi Raion) Saieve
- (Sumskyi Raion) Sloboda
- (Romenskyi Raion) Sukha Hrun
- (Romenskyi Raion) Stiahailivka
- (Sumskyi Raion) Savenky
- (Sumskyi Raion) Shchetyny
- (Sumskyi Raion) Staronove
- (Okhtyrskiy Rayon) Sadky
- (Okhtyrskiy Rayon) Skriahivka
- (Sumskyi Raion) Supruny
- (Sumskyi Raion) Stinka
- (Okhtyrskiy Rayon) Shyrokyi Bereh
- (Okhtyrskiy Rayon) Soniachne
- (Okhtyrskiy Rayon) Skelka
- (Konotops’ka Mis’krada) Sloboda
- (Shostkyns’ka Mis’krada) Shalyhyne
- (Shostkyns’ka Mis’krada) Seredyna-Buda
- Shostka
- Sumy