0001193125-04-060584 S-4/A 4 20040412 COMMUNITY BANK SYSTEM INC 0000723188 6021 161213679 DE 1231 S-4/A 33 333-113581 04728745 5790 WIDEWATERS PKWY DEWITT NY 13214 8007242262 5790 WIDEWATERS PARKWAY DEWITT NY 13214 S-4/A 1 ds4a.htm AMENDMENT NO. 1 TO FORM S-4 EX-8.1 3 dex81.htm OPINION OF PRICEWATERHOUSECOOPERS LLP AS TO TAX MATTERS EX-8.2 4 dex82.htm OPINION OF COZEN O'CONNOR AS TO TAX MATTERS EX-23.4 5 dex234.htm CONSENT OF DANIELSON ASSOCIATES, INC.