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<CONFORMED-NAME>COMMUNITY BANK SYSTEM INC
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<FILENAME>d71667_8k.txt
<DESCRIPTION>CURRENT REPORT
<TEXT>
                                    1213270.1

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                               ------------------

                                    FORM 8-K

                                 CURRENT REPORT
     Pursuant To Section 13 or 15(d) of the Securities Exchange Act of 1934

         Date of Report (Date of earliest event reported): June 4, 2007

                           Community Bank System, Inc.
             (Exact name of registrant as specified in its charter)

Delaware                                001-13695            16-1213679
(State or other jurisdiction           (Commission           (IRS Employer
  of incorporation)                    File Number)          Identification No.)

5790 Widewaters Parkway, DeWitt, New York                    13214
(Address of principal executive offices)                     (Zip Code)

Registrant's telephone number, including area code: (315) 445-2282

--------------------------------------------------------------------------------
          (Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

|_| Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)

|_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)

|_| Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))

|_| Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))

<PAGE>

Section 8 - Other Events

Item 8.01 Other Events.

On June 1, 2007, Community Bank System, Inc. (the "Company") completed its
acquisition of TLNB Financial Corp., the parent of Tupper Lake National Bank as
contemplated by the Agreement and Plan of Merger, dated as of January 9, 2007,
by and among the Company, Tupper Acquisition Corp. and TLNB Financial
Corporation.

Further details are contained in the press release attached hereto as Exhibit
99.1.

Section 9 - Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits

      The following Exhibit is filed as an exhibit to this Form 8-K.

    Exhibit No.                           Description

       99.1       Press Release, dated June 4, 2007, announcing the completion
                  of the merger with TLNB Financial Corp.

                                   SIGNATURES

            Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                        Community Bank System, Inc.


                        By:  /s/ Mark E. Tryniski
                           --------------------------------------------------
                              Name:  Mark E. Tryniski
                              Title: President and Chief Executive Officer

Dated: June 4, 2007

<PAGE>

                                 EXHIBIT INDEX

      Exhibit No.                          Description

         99.1           Press Release, dated June 4, 2007, announcing the
                        completion of the merger with TLNB Financial Corp.

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>d71667_ex99-1.txt
<DESCRIPTION>PRESS RELEASE
<TEXT>

                                                                Exhibit No. 99.1
[LOGO]
COMMUNITY BANK SYSTEM, INC.                     For further information contact:
5790 Widewaters Parkway                                        Scott A. Kingsley
DeWitt, N.Y. 13214                            E.V.P. and Chief Financial Officer
                                                                  (315) 445-3121

                         Community Bank System Completes
                      Tupper Lake National Bank Acquisition

      Syracuse, N.Y. - June 4, 2007 - Community Bank System, Inc. (NYSE: CBU)
has completed its acquisition of TLNB Financial Corporation, as previously
announced in January.

      Based in Tupper Lake, N.Y., TLNB Financial Corporation is the parent of
Tupper Lake National Bank, which operates five branches, including two in the
Clinton County city of Plattsburgh, one in the Essex County village of Saranac
Lake, and two in its Franklin County base of Tupper Lake. All branches have been
re-branded as "Community Bank, N.A." facilities, and have begun operating as
such beginning today. It also operates an insurance agency subsidiary, TLNB
Insurance Agency, Inc., with offices in Tupper Lake and Plattsburgh, which has
also been renamed as "CBNA Insurance Agency, Inc."

      An all-cash transaction valued at approximately $17.6 million, this
acquisition is expected to have an accretive impact on earnings in 2008. As of
March 31, 2007, Tupper Lake National Bank held approximately $100 million in
assets, including $56 million of loans, and $87 million in customer deposits.

      "We enthusiastically welcome Tupper Lake National's customers and
employees into the Community Bank, N.A. family," said Mark E. Tryniski,
President and Chief Executive Officer of Community Bank System. "This
transaction represents a very attractive expansion opportunity for us. Its
Plattsburgh and Saranac Lake locations will mark our first entry into the
counties of Clinton and Essex, respectively. It is a very logical extension of
our northern New York footprint into markets that we've been looking to expand
into for some time. In addition, it's an opportunity to strengthen our presence
in Franklin County to a `number-one' market share position. We're confident that
the greater breadth of banking and financial services products which we offer
will be well received by consumers within these markets. "

      Community Bank System, Inc. (NYSE: CBU) is a registered bank holding
company based in DeWitt, N.Y., with approximately $4.5 billion in assets and
more than 130 customer facilities. Its wholly-owned banking subsidiary operates
as Community Bank, N.A. across Upstate New York, and as First Liberty Bank &
Trust throughout Northeastern Pennsylvania. Its other subsidiaries include:
BPA-Harbridge, which provides actuarial, administration, consulting and daily
valuation recordkeeping services for benefit plans from offices in Upstate New
York, Pittsburgh, PA, and Houston, TX; Community Investment Services, Inc., a
broker-dealer delivering financial products throughout the company's


<PAGE>

branch network; and Nottingham Advisors, a wealth management and advisory firm
with offices in Buffalo, N.Y., and North Palm Beach, Fla. For more information
please visit our websites at: www.communitybankna.com or
www.firstlibertybank.com.

This press release contains forward-looking statements within the meaning of the
Private Securities Litigation Reform Act of 1995. The following factors, among
others, could cause the actual results of CBU's operations to differ materially
from CBU's expectations: the successful integration of operations of its
acquisitions; competition; changes in economic conditions, interest rates and
financial markets; and changes in legislation or regulatory requirements. CBU
does not assume any duty to update forward-looking statements.

                                      # # #

</TEXT>
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