- Sand Gravel & Aggregate, Penn Yan
- Sandwich Shop Restaurants, Penn Yan
- Scrap & Waste Materials, Penn Yan
- Secondary Schools, Penn Yan
- Security & Surveillance System & Equipment, Penn Yan
- Security Alarm Systems - Home & Business, Penn Yan
- Security Brokers & Dealers, Penn Yan
- Security Control Systems & Monitoring, Penn Yan - Polygraph, Lie Detector, CCTV, Fire Sensor Equipment, Etc
- Security Services, Penn Yan
- Sedation Dentistry, Penn Yan
- Septic Tank Pumping & Cleaning, Penn Yan - Septic Systems
- Sewer & Drain Cleaning & Repair, Penn Yan - Drain Cleaner & Installation Services
- Sharpening Service, Penn Yan
- Sheriff's Department, Penn Yan
- Shoe Stores, Penn Yan - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Penn Yan
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- Ski Centers, Penn Yan
- Ski Resorts, Penn Yan
- Small Engine Parts Wholesale, Penn Yan
- Snacks & Desserts, Penn Yan
- Social Services & Welfare, Penn Yan
- Social Workers & Services, Penn Yan
- Societies & Foundation Associations, Penn Yan
- Special Interest Schools Or Instruction, Penn Yan
- Specialty Animal Services, Penn Yan
- Specialty Stores, Penn Yan
- Sporting & Recreational Camps, Penn Yan
- Sporting Goods Stores, Penn Yan
- State Government, Penn Yan
- Stocks & Bond Brokers, Penn Yan
- Substance Abuse Clinics, Penn Yan - Alcoholism, Addiction & Drug Abuse Treatment Centers
- Surveyor Services, Penn Yan - Surveying Service
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