Confirming Statement

This Confirming Statement (?Statement?) confirms that the undersigned,
 James A. Wilson, 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:  James A. Wilson
							(Print)

			Undersigned?s Signature: /s/ James A. Wilson







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 1835955.1