- Safety & Security Systems & Consultants, Hornell
- Salvation Army, Hornell
- Sand Gravel & Aggregate, Hornell
- Sandwich Shop Restaurants, Hornell
- Satellite Dish Antennas & Equipment Dealers, Hornell
- Satellite TV Service, Hornell
- School - Christian, Hornell
- Scrap & Waste Materials, Hornell
- Secondary Schools, Hornell
- Secretarial & Court Reporting Services, Hornell
- Security & Surveillance System & Equipment, Hornell
- Security Brokers & Dealers, Hornell
- Security Guard & Patrol Service, Hornell - Bodyguard, Guard Dogs, Etc
- Security Management Consultants, Hornell
- Security Services, Hornell
- Senior Citizens Service & Health Organizations, Hornell
- Shoe Stores, Hornell - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Hornell
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- Small Appliances, Hornell
- Snack Foods, Hornell
- Snacks & Desserts, Hornell
- Snowmobile Dealers, Hornell - Parts, Gear, Clothing & Accessories
- Social Clubs & Organizations, Hornell
- Social Services & Welfare, Hornell
- Social Workers & Services, Hornell
- Special Education & Care, Hornell
- Specialty Animal Services, Hornell
- Specialty Communication Companies & Services, Hornell
- Specialty Stores, Hornell
- Speech & Hearing Specialists, Hornell
- Sporting Goods Stores, Hornell
- Stamp Collecting & Coin Dealers , Hornell
- State Government, Hornell
- Stationery & Office Supplies, Hornell
- Submarine Sandwich Restaurants, Hornell
- Surveyor Services, Hornell - Surveying Service
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