Towns
| State | City/Town | Town Title |
|---|---|---|
| New York | Severance | Severance, NY |
| New York | Shandaken | Shandaken, NY |
| New York | Sharon Springs | Sharon Springs, NY |
| New York | Shelter Island | Shelter Island, NY |
| New York | Shelter Island Heights | Shelter Island Heights, NY |
| New York | Shenorock | Shenorock, NY |
| New York | Sherburne | Sherburne, NY |
| New York | Sheridan | Sheridan, NY |
| New York | Sherman | Sherman, NY |
| New York | Sherrill | Sherrill, NY |
| New York | Shinhopple | Shinhopple, NY |
| New York | Shirley | Shirley, NY |
| New York | Shokan | Shokan, NY |
| New York | Shoreham | Shoreham, NY |
| New York | Shortsville | Shortsville, NY |
| New York | Shrub Oak | Shrub Oak, NY |
| New York | Shushan | Shushan, NY |
| New York | Sidney | Sidney, NY |
| New York | Sidney Center | Sidney Center, NY |
| New York | Silver Bay | Silver Bay, NY |
| New York | Silver Creek | Silver Creek, NY |
| New York | Silver Lake | Silver Lake, NY |
| New York | Silver Springs | Silver Springs, NY |
| New York | Sinclairville | Sinclairville, NY |
| New York | Skaneateles | Skaneateles, NY |