- Safety & Security Systems & Consultants, Cortland
- Safety Equipment & Supplies, Cortland
- Sales & Marketing Consultant, Cortland
- Salvation Army, Cortland
- Sand Gravel & Aggregate, Cortland
- Sandwich Shop Restaurants, Cortland
- Satellite Communication Downlinking & Uplinking, Cortland
- Satellite Dish Antennas & Equipment Dealers, Cortland
- Satellite TV Service, Cortland
- Sawmill, Paper & Woodworking Supplies, Machinery & Equipment, Cortland
- Scrap & Waste Materials, 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 Investigative Services, Cortland
- Security Services, Cortland
- Seeds & Bulbs Wholesale & Growers, Cortland
- Senior Citizens Service & Health Organizations, Cortland
- Septic Tank Pumping & Cleaning, Cortland - Septic Systems
- Sewer Companies, Cortland
- Sewing & Yarn Stores & Supplies, Cortland
- Shirts & T-Shirts, Cortland
- Shoe Repair Shops, Cortland
- Shoe Store - More, Cortland
- Shoe Stores, Cortland - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Cortland
- Siding Contractors, Cortland - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Signs, Cortland
- Ski Centers, Cortland
- Ski Equipment & Supplies Shops, Cortland - Skiing Helmets, Goggles, Clothes, Boots, Gear & Accessories
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- Ski Resorts, Cortland
- Ski Shops - Equipment & Supplies Sales & Rental, Cortland
- Ski, Snowboard & Snowmobile Shop - Equipment Rental & Services, Cortland
- Skin Care & Cosmetology Salons, Cortland
- Skin Care Products & Treatments, Cortland
- Sleep Doctors, Cortland - Specialists, Physicians & Surgeons (Sleep Medicine)
- Small Appliances, Cortland
- Snacks & Desserts, Cortland
- Snow Removal Services, Cortland - Snow Plow Service
- Snowmobile Dealers, Cortland - Parts, Gear, Clothing & Accessories
- Social Services & Welfare, Cortland
- Social Workers & Services, Cortland
- Societies & Foundation Associations, Cortland
- Special Interest Schools Or Instruction, Cortland
- Specialty Animal Services, Cortland
- Specialty Stores, Cortland
- Speech & Hearing Specialists, Cortland
- Sporting Goods Stores, Cortland
- Sports & Recreational Services, Cortland
- Sportswear Manufacturers, Cortland
- Sportswear Wholesale, Cortland
- Staffing & Support Services, Cortland
- State Government, Cortland
- Stationery & Office Supplies, Cortland
- Steak House Restaurants, Cortland
- Stereo, Audio & Video Equipment Dealers & Stores, Cortland
- Stocks & Bond Brokers, Cortland
- Substance Abuse Clinics, Cortland - Alcoholism, Addiction & Drug Abuse Treatment Centers
- Support Services, Cortland
- Surveyor Services, Cortland - Surveying Service
- Swimming Pool, Sauna & Spa Contractors, Cortland
- Swimming Pools Contractors, Cortland - Install Inground - Above Ground Pools
- Swimming Pools Supplies, Equipment & Accessories, Cortland
- Synagogues & Temples, Cortland
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