<SEC-DOCUMENT>0001104659-22-081231.txt : 20220720
<SEC-HEADER>0001104659-22-081231.hdr.sgml : 20220720
<ACCEPTANCE-DATETIME>20220720172835
ACCESSION NUMBER:		0001104659-22-081231
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		6
FILED AS OF DATE:		20220720
DATE AS OF CHANGE:		20220720
EFFECTIVENESS DATE:		20220720

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMMUNITY BANK SYSTEM, INC.
		CENTRAL INDEX KEY:			0000723188
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				161213679
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-266241
		FILM NUMBER:		221095145

	BUSINESS ADDRESS:	
		STREET 1:		5790 WIDEWATERS PKWY
		CITY:			DEWITT
		STATE:			NY
		ZIP:			13214
		BUSINESS PHONE:		8007242262

	MAIL ADDRESS:	
		STREET 1:		5790 WIDEWATERS PARKWAY
		CITY:			DEWITT
		STATE:			NY
		ZIP:			13214

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COMMUNITY BANK NA, a subsidiary of Community Bank System Inc
		DATE OF NAME CHANGE:	20130729

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COMMUNITY BANK NA, a subsidiary of Community Bank System Inc.
		DATE OF NAME CHANGE:	20130726

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COMMUNITY BANK SYSTEM INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>tm2221199-2_s8.htm
<DESCRIPTION>FORM S-8
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">As filed with the Securities and Exchange Commission
    on July 20, 2022</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 2.25pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">__________________</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT</B></P>
    <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>UNDER THE SECURITIES ACT OF 1933</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">______________</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><IMG SRC="image_001.jpg" ALT="">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in its charter)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Delaware</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(State or other jurisdiction</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">of incorporation or organization)</P></TD>
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>16-1213679</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(I.R.S. Employer</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Identification No.)</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>5790 Widewaters Parkway</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Dewitt, New York 13214</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of Principal Executive Offices) (Zip Code)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">__________________</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Community Bank System, Inc. 2022 Long-Term Incentive
    Plan, as Amended</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full title of the plan)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">__________________</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Michael N. Abdo, Esq.</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Executive Vice President and General Counsel</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>5790 Widewaters Parkway</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>DeWitt, New York 13214</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name and address of agent for service)</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>(315) 445-2282</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Telephone number, including area code, of agent
for service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of
 &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo; and &ldquo;emerging growth
company&rdquo; in Rule 12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer</FONT></TD>
    <TD STYLE="width: 20%">&nbsp;<FONT STYLE="font-family: Wingdings">&#120;</FONT></TD>
    <TD STYLE="width: 15%">&nbsp;</TD>
    <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer</FONT></TD>
    <TD STYLE="width: 20%">&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated filer</FONT></TD>
    <TD>&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting company</FONT></TD>
    <TD>&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth company</FONT></TD>
    <TD>&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If an emerging growth company, indicated by check mark if the registration
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section 7(a)(2)(B) of the Securities Act.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>NTRODUCTION&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This Registration Statement
on Form S-8 is filed by Community Bank System, Inc. (the &ldquo;Registrant&rdquo;) to register (i) 600,000 shares of the Registrant&rsquo;s
common stock, par value $1.00 per share (&ldquo;Common Stock&rdquo;), which may be issued under the Community Bank System, Inc. 2022 Long-Term
Incentive Plan, as amended (the &ldquo;Plan&rdquo;) plus (ii) 350,497 shares of Common Stock previously registered pursuant to the Registration
Statement on Form S-8 (No. 333-221190) filed by the Registrant on October 27, 2017 (the &ldquo;Carried-Over Shares&rdquo;) that are authorized
but unissued as of the date of this Registration Statement under the Community Bank System, Inc. 2014 Long-Term Incentive Plan, as amended
(the &ldquo;Prior Plan&rdquo;), which are available for issuance under the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;<B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART I</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The documents containing the
information required in Part I of Form S-8 will be delivered to participants in the Plan in accordance with Form S&minus;8 and Rule 428(b) under the Securities Act of 1933, as amended
(the &ldquo;Securities Act&rdquo;). Such documents are not required to be, and are not, filed with the Securities and Exchange Commission
(&ldquo;Commission&rdquo;) either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule
424 under the Securities Act. These documents and the documents incorporated herein by reference pursuant to Item 3 of Part II of this
Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>Item 3.</B></TD><TD STYLE="text-align: justify"><B>Incorporation of Documents by Reference</B>.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following documents, which
have been filed by the Registrant (Commission File No. 001-13695) with the Commission pursuant to the Securities Exchange Act of 1934
(the &ldquo;Exchange Act&rdquo;), are incorporated in this Registration Statement by reference:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(a) The Registrant&rsquo;s
Annual Report on Form 10&minus;K for the fiscal year ended December 31, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(b) The Registrant&rsquo;s
Quarterly Reports on Form 10&minus;Q for the fiscal quarter ended March 31, 2022.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(c) The Registrant&rsquo;s
Current Reports on Form 8&minus;K filed on January 6, 2022, April 29, 2022, May 6, 2022, May 16, 2022, and May 20, 2022.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(d) The description of the
Company&rsquo;s common stock contained in the Registration Statement on Form 8-A (File No. 001-13695) filed on December 9, 1997, including
any amendments or reports filed for the purpose of updating such description.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">All documents subsequently
filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act (other than current reports on Form 8&minus;K
furnished pursuant to Item 2.02 or Item 7.01 of Form 8&minus;K, including any exhibits included with such information, unless otherwise
indicated therein), and prior to the filing of a post&minus;effective amendment which indicates that all securities offered hereby have
been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be
a part hereof from the date of filing of such documents.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Any statement contained herein
or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes
of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also
is or is deemed to be incorporated by reference herein, or any document forming any part of the Section 10(a) prospectus to be delivered
to participants in connection herewith, modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed,
except as so modified or superseded, to constitute part of this Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>Item 4.</B></TD><TD STYLE="text-align: justify"><B>Description of Securities.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>Item 5.</B></TD><TD STYLE="text-align: justify"><B>Interests of Named Experts and Counsel.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Michael N. Abdo, Esq., who
has rendered an opinion as to the validity of the Common Stock being registered by this Registration Statement, is an officer of the Registrant
and, as of July 20, 2022, beneficially owned 2,943 shares of Common Stock and held options to purchase 14,728
shares of Common Stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>Item 6.</B></TD><TD STYLE="text-align: justify"><B>Indemnification of Directors and Officers.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Registrant is a Delaware
corporation. Section 145 of the Delaware General Corporation Law (the &ldquo;DGCL&rdquo;) provides that a corporation may indemnify any
person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether
civil, criminal, administrative or investigative (other than an action by or in the right of the corporation) by reason of the fact that
the person is or was a director, officer, employee, or agent of the corporation, or is or was serving at the request of the corporation
as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against expenses
(including attorneys&rsquo; fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by the person in connection
with such action, suit or proceeding, provided that such director or officer acted in good faith and in a manner reasonably believed to
be in, or not opposed to, the best interests of the corporation, and, with respect to any criminal action or proceeding, had no reasonable
cause to believe that his or her conduct was illegal.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This power to indemnify applies
to actions or suits brought by or in the right of the corporation to procure a judgment in its favor as well, but only to the extent of
expenses (including attorneys&rsquo; fees but excluding amounts paid in settlement) actually and reasonably incurred by the person in
connection with the defense or settlement of such action or suit if such person acted in good faith and in a manner reasonably believed
to be in, or not opposed to, the best interests of the corporation, except that no indemnification shall be made in respect of any claim,
issue or matter as to which such person shall have been adjudged to be liable to the corporation, unless and only to the extent that the
Delaware Court of Chancery or the court in which such action was brought shall determine upon application that, despite the adjudication
of liability but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses
which the court shall deem proper.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section 145 of the DGCL further
provides that to the extent a director or officer of a corporation has been successful in the defense of any action, suit or proceeding
referred to in subsections (a) and (b) of Section 145, or in the defense of any claim, issue or matter therein, he or she shall be indemnified
against expenses (including attorneys&rsquo; fees) actually and reasonably incurred by him or her in connection therewith; that indemnification
provided for by Section 145 shall not be deemed exclusive of any other rights to which the indemnified party may be entitled; and that
the corporation shall have power to purchase and maintain insurance on behalf of a director or officer of the corporation against any
liability asserted against him or her or incurred by him or her in any such capacity or arising out of his or her status as such whether
or not the corporation would have the power to indemnify him or her against such liabilities under Section 145.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Article 9 of the Registrant&rsquo;s
Certificate of Incorporation provides that the registrant&rsquo;s directors shall not be liable to the Registrant or its shareholders
for monetary damages as a result of breach of fiduciary duty, except for liability in connection with a breach of a director&rsquo;s duty
of loyalty, for acts or omissions not in good faith or involving intentional misconduct or a knowing violation of the law, for a transaction
from which a director derives an improper personal benefit, or for liability arising under Section 174 of the DGCL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Article 8 of the Registrant&rsquo;s
Bylaws provides that the registrant shall indemnify any person made, or threatened to be made, a party to an action, suit or proceeding,
whether criminal, civil, administrative or investigative, by reason of the fact that he or she is or was a director or officer of the
Registrant against expenses (including attorney&rsquo;s fees), judgments, fines and amounts paid in settlement, to the fullest extent
and in the manner set forth in and permitted by the DGCL, and any other applicable law, as from time to time in effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Registrant is insured
against liabilities it may incur by reason of its indemnification of officers and directors in accordance with its Bylaws. In addition,
as permitted under Delaware law, the registrant maintains liability insurance covering directors and officers of the Registrant and its
subsidiaries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The foregoing summaries are
necessarily subject to the complete texts of Section 145 of the DGCL, the Registrant&rsquo;s Certificate of Incorporation, as amended,
and the Registrant&rsquo;s Bylaws, as amended, referred to above and are qualified in their entirety by reference thereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>Item 7.</B></TD><TD STYLE="text-align: justify"><B>Exemption from Registration Claimed.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 63pt; text-align: justify; text-indent: -27pt">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 63pt; text-align: justify; text-indent: -27pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>Item 8.</B></TD><TD STYLE="text-align: justify"><B>Exhibits.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 27pt"><A HREF="https://www.sec.gov/Archives/edgar/data/723188/000095012300009582/y41517ex3-1.txt">4.1</A></TD><TD STYLE="text-align: justify; padding-right: 0.5in"><A HREF="https://www.sec.gov/Archives/edgar/data/723188/000095012300009582/y41517ex3-1.txt">Certificate of Incorporation of Registrant, as amended. Incorporated by reference to Exhibit No. 3.1 to the Registration Statement on Form S-4 filed with the Commission on October 20, 2000.</A></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 27pt"><A HREF="https://www.sec.gov/Archives/edgar/data/723188/000116923204002684/d59528_ex3-1.txt">4.2</A></TD><TD STYLE="text-align: justify; padding-right: 0.5in"><A HREF="https://www.sec.gov/Archives/edgar/data/723188/000116923204002684/d59528_ex3-1.txt">Certificate of Amendment of the Certificate of Incorporation of Registrant. Incorporated by reference to Exhibit No. 3.1 to the Quarterly Report on Form 10-Q filed with the Commission on May 5, 2004.</A></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 27pt"><A HREF="https://www.sec.gov/Archives/edgar/data/723188/000072318813000034/cbna201310q2ndqtrex31.htm">4.3</A></TD><TD STYLE="text-align: justify; padding-right: 0.5in"><A HREF="https://www.sec.gov/Archives/edgar/data/723188/000072318813000034/cbna201310q2ndqtrex31.htm">Certificate of Amendment of the Certificate of Incorporation of Registrant. Incorporated by reference to Exhibit No. 3.1 to the Quarterly Report on Form 10-Q filed with the Commission on August 9, 2013.</A></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 27pt"><A HREF="https://www.sec.gov/Archives/edgar/data/723188/000110465920065452/tm2020665d1_ex3-2.htm">4.4</A></TD><TD STYLE="text-align: justify; padding-right: 0.5in"><A HREF="https://www.sec.gov/Archives/edgar/data/723188/000110465920065452/tm2020665d1_ex3-2.htm">Certificate of Amendment to the Certificate of Incorporation of Registrant. Incorporated by reference to Exhibit No. 3.2 to the Current Report on Form 8-K filed on May 22, 2020.</A></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 27pt"><A HREF="https://www.sec.gov/Archives/edgar/data/723188/000110465920065452/tm2020665d1_ex3-1.htm">4.5</A></TD><TD STYLE="text-align: justify; padding-right: 0.5in"><A HREF="https://www.sec.gov/Archives/edgar/data/723188/000110465920065452/tm2020665d1_ex3-1.htm">Bylaws of Registrant. Incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed with the Commission on May 22, 2020.</A></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 27pt"><A HREF="tm2221199d2_ex5-1.htm">5.1</A></TD><TD STYLE="text-align: justify; padding-right: 0.5in"><A HREF="tm2221199d2_ex5-1.htm">Opinion of Michael N. Abdo, Esq. regarding to the validity of the shares being registered.</A></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 27pt"><A HREF="tm2221199d2_ex23-1.htm">23.1</A></TD><TD STYLE="text-align: justify"><A HREF="tm2221199d2_ex23-1.htm">Consent of PricewaterhouseCoopers LLP.</A></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 27pt"><A HREF="tm2221199d2_ex5-1.htm">23.2</A></TD><TD STYLE="text-align: justify"><A HREF="tm2221199d2_ex5-1.htm">Consent of Michael N. Abdo, Esq. (included in Exhibit 5.1).</A></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 27pt"><A HREF="#a_001">24.1</A></TD><TD STYLE="text-align: justify"><A HREF="#a_001">Power of Attorney (contained on the Signature Page of this registration statement).</A></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 27pt"><A HREF="http://www.sec.gov/Archives/edgar/data/723188/000110465922056588/tm2214676d1_ex10-1.htm" STYLE="-sec-extract: exhibit">99.1</A></TD><TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/723188/000110465922056588/tm2214676d1_ex10-1.htm" STYLE="-sec-extract: exhibit">Community Bank System, Inc. 2022 Long-Term Incentive Plan, as amended. Incorporated by reference to Exhibit
10.1 to the Current Report on Form 8-K filed with the Commission on May 6, 2022.</A></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 27pt"><A HREF="tm2221199d2_ex-filingfees.htm">107</A></TD><TD STYLE="text-align: justify"><A HREF="tm2221199d2_ex-filingfees.htm">Filing fee table</A></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>Item 9.</B></TD><TD STYLE="text-align: justify"><B>Undertakings.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
undersigned Registrant hereby undertakes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD STYLE="text-align: justify">To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD STYLE="text-align: justify">To reflect in the prospectus any facts or events arising after the effective date of the registration
statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change
in the information set forth in the Registration Statement; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD STYLE="text-align: justify">To include any material information with respect to the plan of distribution not previously disclosed
in the registration statement or any material change to such information in the Registration Statement;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>provided, however</I>, that paragraphs (1)(a)(i)
and (1)(a)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
in periodic reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the Securities
Exchange Act of 1934 that are incorporated by reference in the registration statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;That,
for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be
a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed
to be the initial bona fide offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing
of the registrant&rsquo;s annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where
applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to section 15(d) of the Securities Exchange Act of
1934) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar
as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons
of the Registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities
and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the
event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid
by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted
by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the
opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question
whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of
such issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>


<!-- Field: Page; Sequence: 6 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
for filing on Form S-8 and has duly caused the Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in City of DeWitt, State of New York, on the 20<SUP>th</SUP> day of July, 2022.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">COMMUNITY BANK SYSTEM, INC.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 25%">&nbsp;</TD>
    <TD STYLE="width: 25%">&nbsp;</TD>
    <TD STYLE="width: 6%">&nbsp;</TD>
    <TD STYLE="width: 44%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/ Mark E. Tryniski</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Mark E. Tryniski</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>President and Chief Executive Officer</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 7 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_001"></A>POWER OF ATTORNEY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">KNOW ALL MEN BY THESE PRESENTS,
that each person whose signature appears below constitutes and appoints Mark E. Tryniski and Joseph E. Sutaris, and each of them, his
or her true and lawful attorneys&minus;in&minus;fact and agents, with full power of substitution and re&minus;substitution, for him or
her in his or her name, place and stead, in any and all capacities, to sign any or all amendments to this Registration Statement, and
to file the same, with all exhibits thereto, and all other documents in connection therewith, with the Securities and Exchange Commission,
granting unto said attorneys&minus;in&minus;fact and agents, and each of them, full power and authority to do and perform each and every
act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or
could do in person, hereby ratifying and confirming all that said attorneys&minus;in&minus;fact and agents, or any of them, or their or
his or her substitute or substitutes, may lawfully do or cause to be done by virtue thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates
indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 25%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P></TD>
    <TD STYLE="width: 55%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 20%; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SIGNATURE</B></FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>TITLE</B></FONT></TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>DATE</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/
                                            Mark. E. Tryniski</P></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">President, Chief Executive Officer and Director (Principal Executive Officer)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 20, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Mark E. Tryniski</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/
                                            Joseph E. Sutaris</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Treasurer and Chief Financial Officer (Principal Financial Officer)</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 20, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Joseph E. Sutaris</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/
                                            Eric E. Stickels</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chair
    of the Board</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July
    20, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Eric E. Stickels</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/
                                            Mark J. Bolus</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July
    20, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Mark J. Bolus</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/
                                            Neil E. Fesette</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July
    20, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Neil E. Fesette</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/
                                            Jeffery J. Knauss </P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July
    20, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Jeffery J. Knauss</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<!-- Field: Page; Sequence: 8 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; width: 25%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/
                                            Kerrie D. MacPherson</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P></TD>
    <TD STYLE="text-align: justify; width: 55%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="width: 20%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July
    20, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Kerrie D. MacPherson</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="margin: 0"></P>

<P STYLE="margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; width: 25%">&nbsp;</TD>
    <TD STYLE="text-align: justify; width: 55%">&nbsp;</TD>
    <TD STYLE="width: 20%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/
                                            Susan E. Skerritt</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July
    20, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Susan E. Skerritt</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/
                                            Sally A. Steele</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July
    20, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Sally A. Steele</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>


<!-- Field: Page; Sequence: 9 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">INDEX TO EXHIBITS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 10%; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
    Number</B></FONT></TD>
    <TD STYLE="width: 4%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="width: 86%; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description
    of Exhibit</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/723188/000095012300009582/y41517ex3-1.txt">4.1</A></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/723188/000095012300009582/y41517ex3-1.txt">Certificate of Incorporation of Registrant, as amended.&nbsp;Incorporated by reference to Exhibit No. 3.1 to the Registration Statement on Form S-4 filed with the Commission on October 20, 2000.</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/723188/000116923204002684/d59528_ex3-1.txt">4.2</A></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/723188/000116923204002684/d59528_ex3-1.txt">Certificate of Amendment of the Certificate of Incorporation of Registrant.&nbsp;Incorporated by reference to Exhibit No. 3.1 to the Quarterly Report on Form 10-Q filed with the Commission on May 5, 2004.</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/723188/000072318813000034/cbna201310q2ndqtrex31.htm">4.3</A></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/723188/000072318813000034/cbna201310q2ndqtrex31.htm">Certificate of Amendment of the Certificate of Incorporation of Registrant.&nbsp;Incorporated by reference to Exhibit No. 3.1 to the Quarterly Report on Form 10-Q filed with the Commission on August 9, 2013.</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/723188/000110465920065452/tm2020665d1_ex3-2.htm">4.4</A></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><A HREF="https://www.sec.gov/Archives/edgar/data/723188/000110465920065452/tm2020665d1_ex3-2.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Amendment to the Certificate of Incorporation of Registrant.&nbsp;Incorporated by reference to Exhibit No. 3.2 to the Current Report on Form 8-K filed on May 22, 2020.</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/723188/000110465920065452/tm2020665d1_ex3-1.htm">4.5</A></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/723188/000110465920065452/tm2020665d1_ex3-1.htm">Bylaws of Registrant.&nbsp;Incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed with the Commission on May 22, 2020.</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="tm2221199d2_ex5-1.htm">5.1+</A></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="tm2221199d2_ex5-1.htm">Opinion of Michael N. Abdo, Esq. regarding to the validity of the shares being registered.</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="tm2221199d2_ex23-1.htm">23.1+</A></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="tm2221199d2_ex23-1.htm">Consent of PricewaterhouseCoopers LLP.</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="tm2221199d2_ex5-1.htm">23.2+</A></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="tm2221199d2_ex5-1.htm">Consent of Michael N. Abdo, Esq. (included in Exhibit 5.1).</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><A HREF="http://www.sec.gov/Archives/edgar/data/723188/000110465922056588/tm2214676d1_ex10-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.1</FONT></A></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><A HREF="http://www.sec.gov/Archives/edgar/data/723188/000110465922056588/tm2214676d1_ex10-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Community
    Bank System, Inc. 2022 Long-Term Incentive Plan, as amended.&nbsp;Incorporated by reference to Exhibit 10.1 to the Current
    Report on Form 8-K filed with the Commission on May 6, 2022.</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="tm2221199d2_ex-filingfees.htm">107</A></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="tm2221199d2_ex-filingfees.htm">Filing fee table</A></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">_______________________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">+ Filed herewith.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 10; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>tm2221199d2_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: right; margin: 0"><B>Exhibit 5.1</B></P>

<P STYLE="margin: 0; text-align: left"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;<IMG SRC="image_002.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">5790 Widewaters Parkway</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">DeWitt, New York 13214</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Michael N. Abdo</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Executive Vice President and General Counsel</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">July 20, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Community Bank System, Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">5790 Widewaters Parkway</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">DeWitt, New York 13214</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">I am the Executive Vice President
and General Counsel of Community Bank System, Inc., a Delaware corporation (the &ldquo;Company&rdquo;) and have acted as its counsel in
connection with the registration statement on Form S-8 (the &ldquo;Registration Statement&rdquo;) being filed with the Securities and
Exchange Commission (the &ldquo;Commission&rdquo;) under the Securities Act of 1933, as amended (the &ldquo;Act&rdquo;), relating to the
registration of 600,000 shares of common stock, $1.00 par value per share (the &ldquo;Shares&rdquo;), which may be issued pursuant to
the Community Bank System, Inc. 2022 Long-Term Incentive Plan, as amended (the &ldquo;Plan&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">For purposes of this letter,
I have examined such documents, records, certificates, and other instruments as I deemed necessary as a basis for this opinion. As to
questions of fact material to the opinion expressed below, I have, when relevant facts were not independently established by me, relied
upon certificates of officers of the Company or other evidence satisfactory to me. In all such examinations, I have assumed (i) the genuineness
of all signatures, (ii) the authenticity of all documents tendered to me as originals, and (iii) the conformity to original documents
of all documents submitted to me as copies. For purposes of rendering the opinion expressed below, I have assumed that (i) any conditions
to the issuance and sale of the Shares pursuant to the Plan made thereunder have been or will be satisfied in full at the time of each
issuance of Shares pursuant to the Plan, (ii) at the time of issuance and sale of each of the Shares pursuant thereto, the Plan will remain
in effect and will not have been amended or modified in any manner that affects adversely the validity of the Shares upon issuance under
the terms of the Plan, and (iii) at the time of issuance and sale of each of the Shares, there will be authorized but unissued shares
of common stock available to the Company in sufficient amounts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Based upon the foregoing and
subject to the assumptions, limitations, and qualifications set forth herein, I am of the opinion that, subject to the Registration Statement
becoming effective under the Act and compliance with all other applicable securities laws, the Shares have been duly authorized by the
Company and that, when issued in accordance with the terms of the Plan, will be legally issued, fully paid and non-assessable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">I am a member of the bar of
the State of New York, and the opinion expressed herein is limited to matters controlled by the federal securities laws of the United
States of America and the General Corporation Law of the State of Delaware, and I do not express any opinion herein concerning any other
law. This opinion speaks as of today&rsquo;s date and is limited to present statutes, regulations or judicial interpretations. In rendering
this opinion, I assume no obligation to revise or supplement this opinion should present laws, regulations or judicial interpretations
be changed by legislative or regulatory action, judicial decision or otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">I am furnishing this opinion
in connection with the filing of the Registration Statement with the Commission and this opinion is not to be used, circulated, quoted
or otherwise referred to for any other purpose without my express written consent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">I hereby consent to the filing
of this letter as an exhibit to the Registration Statement and to the reference made to me under the heading &ldquo;Interests of Named
Experts and Counsel&rdquo; set forth in the Registration Statement. In giving this consent, I do not thereby admit that I am included
in the category of persons whose consent is required under Section 7 of the Act or the rules and regulations of the Commission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">Very truly yours,</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 25%">&nbsp;</TD>
    <TD STYLE="width: 25%">&nbsp;</TD>
    <TD STYLE="width: 44%">&nbsp;</TD>
    <TD STYLE="width: 6%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>/s/ Michael N. Abdo</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Michael N. Abdo, Esq.</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Executive Vice President and General Counsel</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>

<P STYLE="margin: 0; text-align: left"></P>

<!-- Field: Page; Sequence: 2; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0; text-align: left"><B>&nbsp;</B></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>tm2221199d2_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: right; margin: 0"><B>Exhibit 23.1</B></P>

<P STYLE="margin: 0; text-align: left"><B>&nbsp;</B></P>

<P STYLE="margin: 0; text-align: left"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We hereby consent to the incorporation by reference in this
Registration Statement on Form S-8 of Community Bank System, Inc. of our report dated March 1, 2022 relating to the financial
statements and the effectiveness of internal control over financial reporting, which appears in Community Bank System, Inc.&rsquo;s
Annual Report on Form 10-K for the year ended December 31, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ PricewaterhouseCoopers LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Buffalo, NY</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">July 20, 2022</P>
<P STYLE="margin: 0; text-align: left"><B>&nbsp;</B></P>

<P STYLE="margin: 0; text-align: left"><B></B></P>

<!-- Field: Page; Sequence: 1; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0; text-align: left"><B>&nbsp;</B></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>tm2221199d2_ex-filingfees.htm
<DESCRIPTION>EX-FILING FEES
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: right; margin: 0"><B>&nbsp;</B></P>

<P STYLE="margin: 0; text-align: right"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>EXHIBIT 107</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">Calculation of Filing
Fee Tables</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">FORM S-8</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">(Form Type)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="text-transform: uppercase">Community
Bank System, Inc.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">(Exact Name of Registrant
as Specified in its Charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><U>Table 1: Newly Registered
Securities</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 11%; border-top: Black 1pt solid; border-bottom: Black 1pt solid; border-left: black 1pt solid; padding-bottom: 1pt; padding-left: 8pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Security</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Type</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 13%; border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Security<BR>
Class&nbsp;Title</FONT></TD>
    <TD STYLE="width: 1%; border-top: Black 1pt solid; border-bottom: Black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fee<BR>
Calculation<BR>
Rule</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amount<BR>
Registered<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Proposed<BR>
Maximum<BR>
Offering<BR>
Price Per<BR>
Unit<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; text-align: center; border-bottom: Black 1pt solid; padding-bottom: 1pt; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Proposed<BR>
    Maximum<BR>
    Aggregate<BR>
    Offering</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Price</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center; padding-bottom: 1pt; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Fee</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Rate</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: Black 1pt solid; padding-right: 2pt; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amount of<BR>
Registration&nbsp;Fee</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-left: black 1pt solid; padding-bottom: 1pt; padding-left: 8pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common Stock, par value $1.00 per share</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">600,000</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$61.48</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-left: black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$36,888,000</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.0000927</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; border-right: black 1pt solid; padding-right: 2pt; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$3,420</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-top: Black 1pt solid; border-left: black 1pt solid; padding-bottom: 1pt; padding-left: 8pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; border-left: black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common Stock, par value $1.00 per share</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; border-left: black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; border-top: Black 1pt solid; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; border-left: black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; border-top: Black 1pt solid; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">350,497<SUP>(3)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; border-left: black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; border-top: Black 1pt solid; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$61.48</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; border-left: black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; border-top: Black 1pt solid; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$21,548,556</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; border-left: black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; border-top: Black 1pt solid; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.0000927</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; border-left: black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; border-top: Black 1pt solid; border-right: black 1pt solid; padding-right: 2pt; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$1,998</FONT></TD></TR>
  <TR>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; padding-left: 8pt">&nbsp;</TD>
    <TD COLSPAN="8" STYLE="border-top: black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; border-right: black 1pt solid; border-left: black 1pt solid">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-left: black 1pt solid; padding-left: 8pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-left: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="white-space: nowrap; vertical-align: bottom; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total Offering Amounts</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$58,436,556</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: black 1pt solid; padding-right: 2pt; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$5,418</FONT></TD></TR>
  <TR>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; padding-left: 8pt">&nbsp;</TD>
    <TD COLSPAN="8" STYLE="border-top: black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; border-right: black 1pt solid; border-left: black 1pt solid">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-left: black 1pt solid; padding-left: 8pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-left: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="white-space: nowrap; vertical-align: bottom; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total Fee Offsets<SUP>(3)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: black 1pt solid; padding-right: 2pt; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$2,339</FONT></TD></TR>
  <TR>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; padding-left: 8pt">&nbsp;</TD>
    <TD COLSPAN="8" STYLE="border-top: black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; border-right: black 1pt solid; border-left: black 1pt solid">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 8pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-left: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net Fee Due</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-left: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-left: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-left: black 1pt solid; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; border-right: black 1pt solid; padding-right: 2pt; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$3,079</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>


<!-- Field: Page; Sequence: 1; Options: NewSection -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><U>Table 2: Fee Offset
Claims and Sources</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: top; width: 9%; border: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 9%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registrant&nbsp;or<BR>
Filer Name</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; width: 9%; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form<BR>
or Filing <BR>
 &nbsp;Type</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; width: 9%; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">File<BR>
Number</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; width: 9%; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Initial Filing&nbsp;<BR>
Date</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 9%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fee Offset Claimed</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; width: 9%; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Security Type Associated with Fee Offset Claimed</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; width: 9%; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Security Title Associated with Fee Offset Claimed</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; width: 9%; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unsold Securities Associated with Fee Offset Claimed</FONT></TD>
    <TD STYLE="vertical-align: top; width: 10%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unsold Aggregate Offering Amount Associated with Fee Offset Claimed</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 9%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fee&nbsp;Paid&nbsp;with Fee&nbsp;Offset&nbsp;Source</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="11" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rule 457(p)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fee Offset Claims</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Community Bank System, Inc.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">S-8</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-221190 <SUP>(3)</SUP></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 27, 2017</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$2,339</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common Stock</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">350,497</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$21,548,556</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$6,675</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fee Offset Sources</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(1)</SUP>&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant to Rule 416 of the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), this Registration Statement on Form S-8 (the &ldquo;Registration Statement&rdquo;) to which this exhibit relates shall also cover any additional shares of the common stock of Community Bank System, Inc. which may be issuable under the Community Bank System, Inc. 2022 Long-Term Incentive Plan, as amended (the &ldquo;Plan&rdquo;) to reflect stock splits, stock dividends, mergers and other capital changes. </FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(2)</SUP>&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated solely for purposes of calculating the registration fee pursuant to Rules 457(c) and (h) of the Securities Act and based upon the average of the high and low sales prices of Community Bank System, Inc.&rsquo;s Common Stock on July 14, 2022, as reported on the New York Stock Exchange.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(3)</SUP>&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents 350,497 additional shares of unissued common stock that were registered pursuant to the Registration Statement on Form S-8 (No. 333-221190) filed by the Company on October 27, 2017 (such shares are referred to as the &ldquo;Carried-Over Shares&rdquo;) under the Community Bank System Inc. 2014 Long-Term Incentive Plan, as amended (the &ldquo;Prior Plan&rdquo;).&nbsp;&nbsp;Pursuant to Rule 457(p) under the Securities Act, a portion of the registration fee is offset by the registration fees previously paid with respect to such Registration Statement and a post-effective amendment to such Registration Statement to deregister the Carried-Over Shares from issuance under the Prior Plan is being filed contemporaneously with the filing of this registration statement.&nbsp;&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>
<P STYLE="margin: 0; text-align: right"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>
<P STYLE="margin: 0; text-align: left"></P>

<!-- Field: Page; Sequence: 2; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0; text-align: left"><B>&nbsp;</B></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1"  [ 18# 2(  A$! Q$!_\0
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MI_F!#)<2GRX8P,[F_P *YQ;>_P##4,6M74 N[B=\WCGEHD/15_J>G '2G/\
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M> [B]%V_AZ /DDHCNB'_ ("&Q^E;L_A'P_<_V6)-*MPNE/YEBJ HL#9!RH7
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ASV-N8+9TDAB\L;8V4Y4J.@(/3'2@"W1110 4444 ?__9

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>image_002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_002.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1"  [ 18# 2(  A$! Q$!_\0
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MI_F!#)<2GRX8P,[F_P *YQ;>_P##4,6M74 N[B=\WCGEHD/15_J>G '2G/\
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M> [B]%V_AZ /DDHCNB'_ ("&Q^E;L_A'P_<_V6)-*MPNE/YEBJ HL#9!RH7
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ASV-N8+9TDAB\L;8V4Y4J.@(/3'2@"W1110 4444 ?__9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
