<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>doc1.txt
<DESCRIPTION>POWER OF ATTORNEY (PUBLIC): CONFIRMING STATEMENT
<TEXT>
Confirming Statement

This Confirming Statement (?Statement?) confirms that the undersigned,
Michael R. Kallet, 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: December 4, 2015

			Undersigned?s Name:  /s/ Michael R. Kallet
							(Print)

			Undersigned?s Signature: Michael R. Kallet


</TEXT>
</DOCUMENT>
