- Sand Gravel & Aggregate, Lowville
- Sandwich Shop Restaurants, Lowville
- Screen Printing, Lowville
- Secondary Schools, Lowville
- Security & Surveillance System & Equipment, Lowville
- Security Services, Lowville
- Septic Tank Installation & Repair, Lowville - Septic Systems
- Septic Tank Pumping & Cleaning, Lowville - Septic Systems
- Septic Tanks & Septic Systems Contractors, Lowville - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Septic Tanks & Systems, Lowville - Wholesale, Dealers & Suppliers
- Septic Tanks Manufacturers, Lowville
- Sewage Plant Operation, Lowville
- Shopping & Shopping Services, Lowville
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- Signs, Lowville
- Snowmobile Dealers, Lowville - Parts, Gear, Clothing & Accessories
- Social Services & Welfare, Lowville
- Social Workers & Services, Lowville
- Societies & Foundation Associations, Lowville
- Special Interest Schools Or Instruction, Lowville
- Speciality Food Stores, Lowville
- Specialty Animal Services, Lowville
- Specialty Stores, Lowville
- State Government, Lowville
- Submarine Sandwich Restaurants, Lowville
- Substance Abuse Clinics, Lowville - Alcoholism, Addiction & Drug Abuse Treatment Centers
- Surveyor Services, Lowville - Surveying Service
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