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LOANS AND ALLOWANCE FOR CREDIT LOSSES - Allowance for Credit Losses (Details) $ in Thousands |  | 3 Months Ended | 6 Months Ended
--- | --- | --- | ---
May 13, 2022 USD ($) | Jun. 30, 2022 USD ($) | Jun. 30, 2021 USD ($) | Jun. 30, 2022 USD ($) | Jun. 30, 2021 USD ($)
Allowance for credit losses - loans |  |  |  |  |
Beginning Balance |  | $ 50,147 | $ 55,069 | $ 49,869 | $ 60,869
Charge-offs |  | (2,147) | (1,106) | (4,303) | (3,072)
Recoveries |  | 1,764 | 1,698 | 3,381 | 3,283
PCD Allowance at Acquisition |  | 71 |  | 71 |
Provision |  | 6,038 | (4,338) | 6,944 | (10,057)
Provision |  | 5,707 | (3,911) | 6,524 | (9,330)
Ending Balance |  | 55,542 | 51,750 | 55,542 | 51,750
Liabilities for off-balance-sheet credit exposures [Roll Forward] |  |  |  |  |
Beginning balance |  | 892 | 1,189 | 803 | 1,489
Charge-offs |  | 0 | 0 | 0 | 0
Recoveries |  | 0 | 0 | 0 | 0
PCD allowance at acquisition |  | 0 | (427) | 0 |
Provision |  | 331 |  | 420 | (727)
Ending balance |  | $ 1,223 | 762 | $ 1,223 | 762
Allowance for Credit Losses |  |  |  |  |
Allowance for credit losses to total loans ratio |  | 0.68 |  | 0.68 |
Provision for credit losses |  | $ 6,038 | (4,338) | $ 6,944 | $ (10,057)
Basis points lower level |  |  |  |  | 3
Accrued interest and fees receivable |  | 19,700 |  | 19,700 |
Total allowance for credit losses [Roll Forward] |  |  |  |  |
Beginning balance |  | 51,039 | 56,258 | 50,672 | $ 62,358
Charge-offs |  | (2,147) | (1,106) | (4,303) | (3,072)
Recoveries |  | 1,764 | 1,698 | 3,381 | 3,283
PCD Allowance at Acquisition |  | 71 |  | 71 |
Provision |  | 6,038 | (4,338) | 6,944 | (10,057)
Ending balance |  | 56,765 | 52,512 | 56,765 | 52,512
Elmira Savings Bank [Member] |  |  |  |  |
Allowance for Credit Losses |  |  |  |  |
Provision for credit losses | $ 3,900 | 3,900 |  | 3,900 |
Commercial Portfolio Segment | Business Lending |  |  |  |  |
Allowance for credit losses - loans |  |  |  |  |
Beginning Balance |  | 21,764 | 29,038 | 22,995 | 30,072
Charge-offs |  | (39) | (2) | (155) | (53)
Recoveries |  | 155 | 288 | 494 | 382
PCD Allowance at Acquisition |  | 71 |  | 71 |
Provision |  | 1,290 | (4,022) | (164) | (5,099)
Ending Balance |  | 23,241 | 25,302 | 23,241 | 25,302
Total allowance for credit losses [Roll Forward] |  |  |  |  |
Charge-offs |  | (39) | (2) | (155) | (53)
Recoveries |  | 155 | 288 | 494 | 382
PCD Allowance at Acquisition |  | 71 |  | 71 |
Residential Portfolio Segment | Consumer Mortgage |  |  |  |  |
Allowance for credit losses - loans |  |  |  |  |
Beginning Balance |  | 10,324 | 9,686 | 10,017 | 10,672
Charge-offs |  | (77) | (142) | (117) | (242)
Recoveries |  | 8 | 9 | 17 | 19
PCD Allowance at Acquisition |  | 0 |  | 0 |
Provision |  | 2,376 | 448 | 2,714 | (448)
Ending Balance |  | 12,631 | 10,001 | 12,631 | 10,001
Total allowance for credit losses [Roll Forward] |  |  |  |  |
Charge-offs |  | (77) | (142) | (117) | (242)
Recoveries |  | 8 | 9 | 17 | 19
PCD Allowance at Acquisition |  | 0 |  | 0 |
Consumer Portfolio Segment | Consumer Indirect |  |  |  |  |
Allowance for credit losses - loans |  |  |  |  |
Beginning Balance |  | 12,866 | 11,120 | 11,737 | 13,696
Charge-offs |  | (1,789) | (750) | (3,477) | (2,149)
Recoveries |  | 1,346 | 1,183 | 2,346 | 2,429
PCD Allowance at Acquisition |  | 0 |  | 0 |
Provision |  | 1,955 | (450) | 3,772 | (2,873)
Ending Balance |  | 14,378 | 11,103 | 14,378 | 11,103
Total allowance for credit losses [Roll Forward] |  |  |  |  |
Charge-offs |  | (1,789) | (750) | (3,477) | (2,149)
Recoveries |  | 1,346 | 1,183 | 2,346 | 2,429
PCD Allowance at Acquisition |  | 0 |  | 0 |
Consumer Portfolio Segment | Consumer Direct |  |  |  |  |
Allowance for credit losses - loans |  |  |  |  |
Beginning Balance |  | 2,725 | 2,682 | 2,306 | 3,207
Charge-offs |  | (216) | (195) | (517) | (513)
Recoveries |  | 227 | 213 | 403 | 444
PCD Allowance at Acquisition |  | 0 |  | 0 |
Provision |  | 86 | (152) | 630 | (590)
Ending Balance |  | 2,822 | 2,548 | 2,822 | 2,548
Total allowance for credit losses [Roll Forward] |  |  |  |  |
Charge-offs |  | (216) | (195) | (517) | (513)
Recoveries |  | 227 | 213 | 403 | 444
PCD Allowance at Acquisition |  | 0 |  | 0 |
Consumer Portfolio Segment | Home Equity |  |  |  |  |
Allowance for credit losses - loans |  |  |  |  |
Beginning Balance |  | 1,468 | 1,543 | 1,814 | 2,222
Charge-offs |  | (26) | (17) | (37) | (115)
Recoveries |  | 28 | 5 | 121 | 9
PCD Allowance at Acquisition |  | 0 |  | 0 |
Provision |  | 0 | 265 | (428) | (320)
Ending Balance |  | 1,470 | 1,796 | 1,470 | 1,796
Total allowance for credit losses [Roll Forward] |  |  |  |  |
Charge-offs |  | (26) | (17) | (37) | (115)
Recoveries |  | 28 | 5 | 121 | 9
PCD Allowance at Acquisition |  | 0 |  | 0 |
Unallocated Financing Receivables [Member] |  |  |  |  |
Allowance for credit losses - loans |  |  |  |  |
Beginning Balance |  | 1,000 | 1,000 | 1,000 | 1,000
Charge-offs |  | 0 | 0 | 0 | 0
Recoveries |  | 0 | 0 | 0 | 0
PCD Allowance at Acquisition |  | 0 |  | 0 |
Provision |  | 0 | 0 | 0 | 0
Ending Balance |  | 1,000 | 1,000 | 1,000 | 1,000
Total allowance for credit losses [Roll Forward] |  |  |  |  |
Charge-offs |  | 0 | 0 | 0 | 0
Recoveries |  | 0 | $ 0 | 0 | $ 0
PCD Allowance at Acquisition |  | $ 0 |  | $ 0 |

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