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REGULATORY MATTERS
 12 Months Ended
Dec. 31, 2017
REGULATORY MATTERS [Abstract]  
REGULATORY MATTERS
NOTE P:
REGULATORY MATTERS

The Company and the Bank are subject to various regulatory capital requirements administered by federal banking agencies.  Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s financial statements.  Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and the Bank must meet specific capital guidelines that involve quantitative measures of the Company’s and the Bank’s assets, liabilities, and certain off-balance sheet items as calculated under regulatory accounting practices.  The Company’s and the Bank's capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors.  Management believes, as of December 31, 2017, that the Company and Bank meet all applicable capital adequacy requirements.

Basel III Transitional rules became effective for the Company on January 1, 2015 with all of the requirements being phased in over a multi-year schedule, and fully phased in by January 1, 2019.  Beginning in 2016, the Company and the Bank are required to maintain a “capital conservation buffer,” composed entirely of common equity Tier 1 capital, in addition to minimum risk-based capital ratios.  The required capital conservation buffer is 1.25% for 2017 and 0.625% for 2016.  Therefore, to satisfy both the minimum risk-based capital ratios and the capital conservation buffer in 2017, the Company and the Bank must maintain: (i) Common equity Tier 1 capital to total risk-weighted assets of at least 5.75%, (ii) Tier 1 capital to total risk-weighted assets of at least 7.25%, and (iii) Total capital (Tier 1 capital plus Tier 2 capital) to total risk-weighted assets of at least 9.25%.  To satisfy both the minimum risk-based capital ratios and the capital conservation buffer in 2016, the Company and the Bank must maintain: (i) Common equity Tier 1 capital to total risk-weighted assets of at least 5.125%, (ii) Tier 1 capital to total risk-weighted assets of at least 6.625%, and (iii) Total capital (Tier 1 capital plus Tier 2 capital) to total risk-weighted assets of at least 8.625%. As of December 31, 2017 and 2016, the amounts, ratios and requirements for the Company are presented below calculated under the Basel III Standardized Transitional Approach.  As of December 31, 2017, the OCC categorized the Company and Bank as “well capitalized” under the regulatory framework for prompt corrective action.
 
  
Actual
  
For capital adequacy
purposes
  
For capital adequacy
purposes plus Capital
Conservation Buffer
  
To be well-capitalized
under prompt
corrective action
 
(000’s omitted)
 
Amount
  
Ratio
  
Amount
  
Ratio
  
Amount
  
Ratio
  
Amount
  
Ratio
 
Community Bank System, Inc.:
                        
2017
                        
Tier 1 Leverage ratio
 
$
995,860
   
10.00
%
 
$
398,183
   
4.00
%
       
$
497,729
   
5.00
%
Tier 1 risk-based capital
  
995,860
   
16.64
%
  
358,988
   
6.00
%
 
$
433,777
   
7.25
%
  
478,651
   
8.00
%
Total risk-based capital
  
1,043,910
   
17.45
%
  
478,651
   
8.00
%
  
553,440
   
9.25
%
  
598,314
   
10.00
%
Common equity tier 1 capital
  
876,685
   
14.65
%
  
269,241
   
4.50
%
  
344,030
   
5.75
%
  
388,904
   
6.50
%
 
2016
                                
Tier 1 Leverage ratio
 
$
858,347
   
10.55
%
 
$
325,438
   
4.00
%
         
$
406,798
   
5.00
%
Tier 1 risk-based capital
  
858,347
   
18.10
%
  
284,583
   
6.00
%
 
$
314,228
   
6.625
%
  
379,445
   
8.00
%
Total risk-based capital
  
905,996
   
19.10
%
  
379,445
   
8.00
%
  
409,089
   
8.625
%
  
474,306
   
10.00
%
Common equity tier 1 capital
  
759,199
   
16.01
%
  
213,438
   
4.50
%
  
243,082
   
5.125
%
  
308,299
   
6.50
%
 
Community Bank, N.A.:
                                
2017
                                
Tier 1 Leverage ratio
 
$
859,538
   
8.71
%
 
$
394,981
   
4.00
%
         
$
493,726
   
5.00
%
Tier 1 risk-based capital
  
859,538
   
14.50
%
  
355,641
   
6.00
%
 
$
429,733
   
7.25
%
  
474,188
   
8.00
%
Total risk-based capital
  
907,588
   
15.31
%
  
474,188
   
8.00
%
  
548,280
   
9.25
%
  
592,736
   
10.00
%
Common equity tier 1 capital
  
859,483
   
14.50
%
  
266,731
   
4.50
%
  
340,823
   
5.75
%
  
385,278
   
6.50
%
 
2016
                                
Tier 1 Leverage ratio
 
$
672,633
   
8.30
%
 
$
324,080
   
4.00
%
         
$
405,099
   
5.00
%
Tier 1 risk-based capital
  
672,633
   
14.28
%
  
282,662
   
6.00
%
 
$
312,106
   
6.625
%
  
376,883
   
8.00
%
Total risk-based capital
  
720,282
   
15.29
%
  
376,883
   
8.00
%
  
406,327
   
8.625
%
  
471,104
   
10.00
%
Common equity tier 1 capital
  
672,578
   
14.28
%
  
211,997
   
4.50
%
  
241,441
   
5.125
%
  
306,217
   
6.50
%