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ACQUISITIONS - Estimated Fair Value of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands | Jun. 12, 2020 | Jul. 12, 2019 | Sep. 30, 2020 | Dec. 31, 2019 | Sep. 30, 2019
--- | --- | --- | --- | --- | ---
Consideration paid [Abstract] |  |  |  |  |
Cash |  | $ 95,034 |  |  |
Community Bank System, Inc. common stock |  | 0 |  |  |
Total net consideration paid |  | 95,034 |  |  |
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract] |  |  |  |  |
Cash and cash equivalents |  | 90,381 |  |  |
Investment securities |  | 39,770 |  |  |
Loans, net of allowance for credit losses on PCD loans |  | 479,877 |  |  |
Premises and equipment, net |  | 13,970 |  |  |
Accrued interest and fees receivable |  | 1,130 |  |  |
Other assets |  | 14,109 |  |  |
Deposits |  | (568,161) |  |  |
Other liabilities |  | (2,922) |  |  |
Other Federal Home Loan Bank borrowings |  | (2,420) |  |  |
Subordinated notes payable |  | (13,831) |  |  |
Subordinated debt held by unconsolidated subsidiary trusts |  | (2,062) |  |  |
Total identifiable assets, net |  | 55,064 |  |  |
Goodwill |  | 39,970 | $ 793,749 | $ 773,810 | $ 773,610
Core Deposit Intangibles [Member] |  |  |  |  |
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract] |  |  |  |  |
Intangibles |  | 3,573 |  |  |
Other Intangibles [Member] |  |  |  |  |
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract] |  |  |  |  |
Intangibles |  | 1,650 |  |  |
Steuben |  |  |  |  |
Consideration paid [Abstract] |  |  |  |  |
Cash | $ 21,613 |  |  |  |
Community Bank System, Inc. common stock | 76,942 |  |  |  |
Total net consideration paid | 98,555 |  |  |  |
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract] |  |  |  |  |
Cash and cash equivalents | 55,973 |  |  |  |
Investment securities | 180,497 |  |  |  |
Loans, net of allowance for credit losses on PCD loans | 339,017 |  |  |  |
Premises and equipment, net | 7,764 |  |  |  |
Accrued interest and fees receivable | 2,712 |  |  |  |
Other assets | 17,633 |  |  |  |
Deposits | (516,274) |  |  |  |
Other liabilities | (5,105) |  |  |  |
Other Federal Home Loan Bank borrowings | (6,000) |  |  |  |
Subordinated notes payable | 0 |  |  |  |
Subordinated debt held by unconsolidated subsidiary trusts | (2,062) |  |  |  |
Total identifiable assets, net | 78,279 |  |  |  |
Goodwill | 20,276 |  |  |  |
Steuben | Core Deposit Intangibles [Member] |  |  |  |  |
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract] |  |  |  |  |
Intangibles | 2,928 |  |  |  |
Steuben | Other Intangibles [Member] |  |  |  |  |
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract] |  |  |  |  |
Intangibles | $ 1,196 |  |  |  |
Kinderhook Bank Corp |  |  |  |  |
Consideration paid [Abstract] |  |  |  |  |
Cash |  | 93,384 |  |  |
Community Bank System, Inc. common stock |  | 0 |  |  |
Total net consideration paid |  | 93,384 |  |  |
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract] |  |  |  |  |
Cash and cash equivalents |  | 90,381 |  |  |
Investment securities |  | 39,770 |  |  |
Loans, net of allowance for credit losses on PCD loans |  | 479,877 |  |  |
Premises and equipment, net |  | 13,970 |  |  |
Accrued interest and fees receivable |  | 1,130 |  |  |
Other assets |  | 14,109 |  |  |
Deposits |  | (568,161) |  |  |
Other liabilities |  | (2,922) |  |  |
Other Federal Home Loan Bank borrowings |  | (2,420) |  |  |
Subordinated notes payable |  | (13,831) |  |  |
Subordinated debt held by unconsolidated subsidiary trusts |  | (2,062) |  |  |
Total identifiable assets, net |  | 53,414 |  |  |
Goodwill |  | 39,970 |  |  |
Kinderhook Bank Corp | Core Deposit Intangibles [Member] |  |  |  |  |
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract] |  |  |  |  |
Intangibles |  | 3,573 |  |  |
Kinderhook Bank Corp | Other Intangibles [Member] |  |  |  |  |
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract] |  |  |  |  |
Intangibles |  | 0 |  |  |
Other |  |  |  |  |
Consideration paid [Abstract] |  |  |  |  |
Cash |  | 1,650 |  |  |
Community Bank System, Inc. common stock |  | 0 |  |  |
Total net consideration paid |  | 1,650 |  |  |
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract] |  |  |  |  |
Cash and cash equivalents |  | 0 |  |  |
Investment securities |  | 0 |  |  |
Loans, net of allowance for credit losses on PCD loans |  | 0 |  |  |
Premises and equipment, net |  | 0 |  |  |
Accrued interest and fees receivable |  | 0 |  |  |
Other assets |  | 0 |  |  |
Deposits |  | 0 |  |  |
Other liabilities |  | 0 |  |  |
Other Federal Home Loan Bank borrowings |  | 0 |  |  |
Subordinated notes payable |  | 0 |  |  |
Subordinated debt held by unconsolidated subsidiary trusts |  | 0 |  |  |
Total identifiable assets, net |  | 1,650 |  |  |
Goodwill |  | 0 |  |  |
Other | Core Deposit Intangibles [Member] |  |  |  |  |
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract] |  |  |  |  |
Intangibles |  | 0 |  |  |
Other | Other Intangibles [Member] |  |  |  |  |
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract] |  |  |  |  |
Intangibles |  | $ 1,650 |  |  |

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