Confirming Statement

This Confirming Statement (?Statement?) confirms that the undersigned,
John Parente, 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:  John Parente
							(Print)

			Undersigned?s Signature: /s/ John Parente






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