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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 Ib98Z58JNP5+oqVx1TsnsblWHmxDrWBYmpFCaQiEYNXZVTYTmNKoe9akPpfPEke5
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<SEC-DOCUMENT>0001239944-04-000093.txt : 20040708
<SEC-HEADER>0001239944-04-000093.hdr.sgml : 20040708
<ACCEPTANCE-DATETIME>20040708111739
ACCESSION NUMBER:		0001239944-04-000093
CONFORMED SUBMISSION TYPE:	3/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20040528
FILED AS OF DATE:		20040708

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			PARENTE CHARLES E
		CENTRAL INDEX KEY:			0001279178

	FILING VALUES:
		FORM TYPE:		3/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-13695
		FILM NUMBER:		04905471

	BUSINESS ADDRESS:	
		STREET 1:		W P CAREY & CO LLC
		STREET 2:		50 ROCKEFELLER PLAZA
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10020
		BUSINESS PHONE:		2124921100

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMMUNITY BANK SYSTEM INC
		CENTRAL INDEX KEY:			0000723188
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				161213679
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		5790 WIDEWATERS PKWY
		CITY:			DEWITT
		STATE:			NY
		ZIP:			13214
		BUSINESS PHONE:		8007242262

	MAIL ADDRESS:	
		STREET 1:		5790 WIDEWATERS PARKWAY
		CITY:			DEWITT
		STATE:			NY
		ZIP:			13214
</SEC-HEADER>
<DOCUMENT>
<TYPE>3/A
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3/A</documentType>

    <periodOfReport>2004-05-28</periodOfReport>

    <dateOfOriginalSubmission>2004-05-28</dateOfOriginalSubmission>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000723188</issuerCik>
        <issuerName>COMMUNITY BANK SYSTEM INC</issuerName>
        <issuerTradingSymbol>CBU</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001279178</rptOwnerCik>
            <rptOwnerName>PARENTE CHARLES E</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>228 CHURCH ROAD</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>HARVEYS LAKE</rptOwnerCity>
            <rptOwnerState>PA</rptOwnerState>
            <rptOwnerZipCode>18618</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>160758</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Benevento &amp; Mayo Partners</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">This amendment is filed solely to submit the reporting person's power of attorney, as required by Instruction 7(a) of Form 3.  There is no change to the original filing.</footnote>
        <footnote id="F2">These shares are owned by a limited partnership.  The reporting person holds a membership interest in the limited liability company that is a general partner of such limited partnership.  The reporting person disclaims beneficial ownership of these shares, except to the extent of his pecuniary interest in the shares.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Donna J. Drengel, as attorney-in-fact, pursuant to a power of attorney</signatureName>
        <signatureDate>2004-07-08</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>ceparente.htm
<DESCRIPTION>EXHIBIT 24- POWER OF ATTORNEY
<TEXT>
<HTML><BODY><PRE>EXHIBIT 24





POWER OF ATTORNEY





     The undersigned hereby constitutes and appoints Donna J. Drengel and

any other officer of Community Bank System, Inc. serving as Secretary,

Assistant Treasurer or Corporate Auditor, as the undersigned's true and

lawful attorney-in-fact to:

(1) execute for and on behalf of the undersigned Forms 3, 4, and 5

in accordance with Section 16(a) of the Securities Exchange Act of 1934

and the rules thereunder;



(2) do and perform any and all acts for and on behalf of the

undersigned which may be necessary or desirable to complete the execution

of any such Form 3, 4 or 5 and the timely filing of such form with the

United States Securities and Exchange Commission and any other authority;

and



(3) take any other action in connection with the foregoing which,

in the opinion of such attorney-in-fact, may be of benefit to, in the

best interest of, or legally required by, the undersigned, it being

understood that the documents executed by such attorney-in-fact on

behalf of the undersigned shall be in such form and shall contain

such terms and conditions as such attorney-in-fact may deem appropriate.



     The undersigned hereby grants to each such attorney-in-fact full

power and authority to do and perform all actions necessary and proper

in the exercise of any of the rights and powers herein granted, with

full power of substitution or revocation.  The undersigned acknowledges

that the foregoing attorneys-in-fact, in serving in such capacity at the

request of the undersigned, are not assuming any of the undersigned's

responsibilities to comply with Section 16 of the Securities Exchange

Act of 1934.



            IN WITNESS WHEREOF, the undersigned has caused this Power of

Attorney to be executed as of this 19th day of May, 2004.





            /s/  C. E. Parente

              Signature





                  Charles E. Parente

              Print Name

















 986916.1

</PRE></BODY></HTML>

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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