- Sandwich Shop Restaurants, Cortland
- Satellite Dish Antennas & Equipment Dealers, Cortland
- Satellite TV Service, Cortland
- Screen Printing, Cortland
- Seafood Restaurants, Cortland
- Secondary Schools, Cortland
- Security & Surveillance System & Equipment, Cortland
- Security Alarm Systems - Home & Business, Cortland
- Security Brokers & Dealers, Cortland
- Security Control Systems & Monitoring, Cortland - Polygraph, Lie Detector, CCTV, Fire Sensor Equipment, Etc
- Security Services, Cortland
- Septic Tank Pumping & Cleaning, Cortland - Septic Systems
- Septic Tanks & Septic Systems Contractors, Cortland - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Septic Tanks & Systems, Cortland - Wholesale, Dealers & Suppliers
- Sewer Construction Contractors, Cortland - Sewer Line, Pipe Installation & Repair Services
- Sewing & Yarn Stores & Supplies, Cortland
- Shopping & Shopping Services, Cortland
- Siding Materials, Cortland
- Signs, Cortland
- Skating Rink & Hockey Operation Services, Cortland
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- Snacks & Desserts, Cortland
- Soccer Clubs, Cortland
- Social Services & Welfare, Cortland
- Sound Systems, Microphones & Equipment, Cortland
- Special Interest Schools Or Instruction, Cortland
- Specialty Stores, Cortland
- Sporting Goods Stores, Cortland
- Sports Medicine, Cortland - Doctors, Physicians & Surgeons
- Staffing & Support Services, Cortland
- State Government, Cortland
- Steak House Restaurants, Cortland
- Steel & Metal Goods, Cortland - Steel Distributors
- Stock & Bond Brokers & Dealers, Cortland
- Stocks & Bond Brokers, Cortland
- Stoves & Furnace Equipment, Cortland - Fittings & Repair Parts
- Swimming Pool, Sauna & Spa Contractors, Cortland
- Swimming Pools, Cortland
- Swimming Pools Contractors, Cortland - Install Inground - Above Ground Pools
- Swimming Pools Repair, Service, Supplies, Sale & Installation, Cortland
- Swimming Pools Supplies, Equipment & Accessories, Cortland
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