- Safety & Security Systems & Consultants, Otsego
- Sand Gravel & Aggregate, Otsego
- Satellite Dish Antennas & Equipment Dealers, Otsego
- Satellite TV Service, Otsego
- Schools For The Physically Challenged, Otsego
- Scientific Services, Otsego
- Screen Printing, Otsego
- Secondary Schools, Otsego
- Security Brokers & Dealers, Otsego
- Service Establishment Supplies & Equipment, Otsego
- Sewer & Drain Cleaning & Repair, Otsego - Drain Cleaner & Installation Services
- Sheet Metal Contractors, Otsego - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Otsego
- Shock Absorber, Otsego
- Shock Absorbers & Struts, Otsego
- Shoppers News Publications, Otsego
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- Shopping & Shopping Services, Otsego
- Ski Centers, Otsego
- Ski Resorts, Otsego
- Snow Removal Services, Otsego - Snow Plow Service
- Social Services & Welfare, Otsego
- Special Education & Care, Otsego
- Special Events & Party Supply Rental, Otsego
- Special Interest Schools Or Instruction, Otsego
- Specialty Stores, Otsego
- Sporting Goods Stores, Otsego
- Sprinkler Alarm Systems, Otsego - Fire Sprinkler Systems
- Staffing & Support Services, Otsego
- Stocks & Bond Brokers, Otsego
- Stucco Siding Contractors, Otsego - Stucco Repair & Installation
- Stucco Siding, Granite & Grouting Contractors, Otsego
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