| City of San Luis AZ | Public Administration | 0 | — | F |
| City of San Luis Obispo CA | Public Administration | 0 | — | F |
| City of San Marcos CA | Public Administration | 0 | — | F |
| City of San Marcos TX | Professional & Technical Services | 2 | $125,247 | — |
| City of Santa Barbara CA | Public Administration | 0 | — | D |
| City of Santa Clarita CA | Public Administration | 0 | — | C |
| City of Santa Cruz CA | Public Administration | 0 | — | C |
| City of Santa Cruz CITY OF SANTA CRUZ CA | Public Administration | 0 | — | A |
| City of Santa Cruz PARKS RECREATION DEPARTMENT CA | Arts & Entertainment | 0 | — | F |
| City of Santa Cruz PUBLIC WORKS DEPARTMENT CA | Public Administration | 0 | — | F |
| City of Santa Cruz WATER CA | Utilities | 0 | — | F |
| City of Santa Fe Springs CA | Public Administration | 0 | — | D |
| City of Santa Maria CA | Public Administration | 0 | — | F |
| City of Santa Rosa CA | Public Administration | 0 | — | F |
| City of Sartell MN | Public Administration | 0 | — | A |
| City of Sault Ste. Marie MI | Public Administration | 0 | — | C |
| City of Savage MN | Public Administration | 0 | — | F |
| City of Scappoose OR | Public Administration | 0 | — | C |
| City of Scotts Valley CA | Administrative & Waste Services | 0 | — | F |
| City of Seaside CA | Public Administration | 0 | — | F |
| City of Seattle WA | Arts & Entertainment | 0 | — | B |
| City of Seattle Department of Parks and Recreation WA | Arts & Entertainment | 0 | — | C |
| City of Seattle FAS WA | Public Administration | 0 | — | C |
| City of Sebeka MN | Public Administration | 0 | — | A |
| City of Sedona AZ | Public Administration | 0 | — | F |
| City of Selah WA | Public Administration | 0 | — | A |
| City of Sevierville TN | Public Administration | 0 | — | F |
| City of Shakopee MN | Administrative & Waste Services | 0 | — | C |
| City of Shelton CT | Information & Media | 0 | — | F |
| City of Shelton WA | Public Administration | 0 | — | C |
| City of Shoreline WA | Public Administration | 0 | — | A |
| City of Shorewood MN | Public Administration | 0 | — | A |
| City Of Sillvis IL | Public Administration | 0 | — | A |
| City of Silver Lake MN | Public Administration | 0 | — | A |
| City of Silvis IL | Public Administration | 0 | — | F |
| City of Simi Valley CA | Public Administration | 0 | — | D |
| City of Sioux City IA | Arts & Entertainment | 0 | — | F |
| City of Sleepy Eye MN | Utilities | 0 | — | F |
| City of Snohomish WA | Public Administration | 0 | — | D |
| City of Snoqualmie WA | Public Administration | 0 | — | F |
| City of South Beloit IL | Public Administration | 0 | — | A |
| City of South Bend IN | Public Administration | 0 | — | D |
| City of South Euclid OH | Public Administration | 0 | — | B |
| City of South Haven MI | Public Administration | 0 | — | F |
| CITY OF SOUTH PITTSBURG TN | Utilities | 0 | — | A |
| City of South Portland ME | Educational Services | 1 | $90,015 | F |
| City of South Salt Lake UT | Public Administration | 0 | — | C |
| City of South San Francisco CA | Public Administration | 0 | — | F |
| City of South St. Paul MN | Public Administration | 0 | — | F |
| City of Southport NC | Public Administration | 0 | — | A |