<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,
Jeffrey L. Davis, has authorized, directed and designated each of Danielle
M. Cima, Brian Fancher, George J.Getman and Laura Mattice (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 determinedto 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: May 12, 2017

/s/ Jeffrey L. Davis
Name:  Jeffrey L. Davis




</TEXT>
</DOCUMENT>
