- Sand Gravel & Aggregate, Middle Island
- Sandwich Shop Restaurants, Middle Island
- Savings Banks, Middle Island
- Security & Surveillance System & Equipment, Middle Island
- Security Brokers & Dealers, Middle Island
- Security Services, Middle Island
- Septic & Cesspool Building & Service, Middle Island
- Sewage Plant Operation, Middle Island
- Sewer & Drain Cleaning & Repair, Middle Island - Drain Cleaner & Installation Services
- Shopping & Shopping Services, Middle Island
- Sign Hanging & Installation Service, Middle Island - Signs Erectors & Hangers
- Snacks & Desserts, Middle Island
- Social Clubs & Organizations, Middle Island
- Social Services & Welfare, Middle Island
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- Societies & Foundation Associations, Middle Island
- Special Events & Party Supply Rental, Middle Island
- Special Interest Schools Or Instruction, Middle Island
- Specialty Animal Services, Middle Island
- Specialty Stores, Middle Island
- State Government, Middle Island
- Store Fronts, Middle Island - Storefront
- Storm Doors & Windows, Middle Island
- Stucco Siding Contractors, Middle Island - Stucco Repair & Installation
- Stucco Siding, Granite & Grouting Contractors, Middle Island
- Surveyor Services, Middle Island - Surveying Service
- Swimming Pool Covers & Enclosures, Middle Island
- Swimming Pools Repair, Service, Supplies, Sale & Installation, Middle Island
- Swimming Pools Supplies, Equipment & Accessories, Middle Island
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