Confirming Statement

This Confirming Statement (?Statement?) confirms that the undersigned,
 Nicholas A. DiCerbo, has authorized, directed and designated each of
 Brian Fancher, George J. Getman and Danielle McCann Cima (each a
?Designee? and together, the ?Designees?), or either of them acting
singly, to: (1) prepare, execute and file for and on behalf of the
undersigned with the U.S. Securities and Exchange Commission (the ?SEC?)
 a Form ID, including amendments thereto, enabling the undersigned to
make electronic filings with the SEC of reports required by Section 16(a)
of the Securities Exchange Act of 1934 and any rule or regulation
thereunder; and (2) prepare, execute and file for and on behalf of the
undersigned with the SEC and any stock exchange or similar authority, all
Forms 3, 4, and 5, including any amendments thereto, that the undersigned
is required to file as an officer and/or director of Community Bank
 System, Inc. (the ?Company?) in accordance with Section 16(a) of the
 Securities Exchange Act of 1934 and any rule or regulation thereunder.


The authority of the Designees under this Statement shall continue until
the undersigned is no longer required to file Forms 3, 4, and 5 with
respect to the undersigned?s holdings of and/or transactions in
securities of the Company, unless earlier revoked by the undersigned in a
signed writing delivered to the Designees.  The undersigned acknowledges
that the Designees are not assuming, nor is the Company assuming, any of
the undersigned?s responsibilities to comply with Section 16 of the
Securities Exchange Act of 1934.  This Statement is not intended to be a
 power of attorney as defined in the New York General Obligations Law,
 Article 5, Title 15, Section 5-1501, and in the event this Statement is
 determined to be a power of attorney under such statute, this Statement
shall not revoke any power of attorney previously executed by the
undersigned and shall not be revoked by any subsequent power of attorney
unless such subsequent power of attorney expressly provides that it
revokes this Statement by referring to the date and subject hereof.


Date: September 19, 2012

			Undersigned?s Name:  Nicholas A. DiCerbo
							(Print)

			Undersigned?s Signature: /s/ Nicholas A. DiCerbo