- Sadki
- Sadovoye
- Sadzhevka
- Samoluskovtsy
- Sapohiv
- Seliska
- Shchytovtse
- Shershenivka
- Shmankivchyky
- Shmankivtsi
- Shulhanivka
- Shuparka
- Shutromyntsi
- Shypovtse
- Shyshkovtse
- Sidorov
- Skala-Podilska
- Skomorokhy
- Skorodintsy
- Skoviatyn
- Slobidka
- Slobidka-Mushkativska
- Slobudka
- Slobudka
- Snovidov
- Sokilets
- Sokirintsy
- Sokolov
- Solone
- Soroka