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LOANS AND ALLOWANCE FOR CREDIT LOSSES - Allowance for Credit Losses (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2023 | Jun. 30, 2022 | Jun. 30, 2023 | Jun. 30, 2022
Allowance for credit loss - loans |  |  |  |
Beginning balance | $ 63,170 | $ 50,147 | $ 61,059 | $ 49,869
Charge-offs | (2,758) | (2,147) | (5,988) | (4,303)
Recoveries | 2,052 | 1,764 | 3,771 | 3,381
Provision | 820 | 5,707 | 4,442 | 6,524
Ending balance | 63,284 | 55,542 | 63,284 | 55,542
Accrued interest receivable on loans | $ 25,000 |  | $ 25,000 |
Financing Receivable, Accrued Interest, after Allowance for Credit Loss, Statement of Financial Position [Extensible Enumeration] | Interest Receivable |  | Interest Receivable |
Purchase of secondary market eligible residential consumer mortgage loans |  |  |  | 436,900
Sale of secondary market eligible residential consumer mortgage loans |  |  | $ 1,800 | 3,700
Liabilities for off-balance-sheet |  |  |  |
Beginning balance | $ 1,001 | 892 | 1,123 | 803
Charge-offs | 0 | 0 | 0 | 0
Recoveries | 0 | 0 | 0 | 0
PCD Allowance at Acquisition |  | 0 |  | 0
Provision | (68) | 331 | (190) | 420
Ending balance | 933 | 1,223 | 933 | 1,223
Allowance for credit loss |  |  |  |
Beginning balance | 64,171 | 51,039 | 62,182 | 50,672
Charge-offs | (2,758) | (2,147) | (5,988) | (4,303)
Recoveries | 2,052 | 1,764 | 3,771 | 3,381
PCD Allowance at Acquisition |  | 71 |  | 71
Provision | 752 | 6,038 | 4,252 | 6,944
Ending balance | 64,217 | 56,765 | 64,217 | 56,765
Elmira Savings Bank ("Elmira") |  |  |  |
Allowance for credit loss - loans |  |  |  |
Ending balance | 63,300 | 55,500 | 63,300 | 55,500
Commercial Loan |  |  |  |
Allowance for credit loss - loans |  |  |  |
Charge-offs |  |  | (479) |
Consumer indirect |  |  |  |
Allowance for credit loss - loans |  |  |  |
Charge-offs |  |  | (4,390) |
Consumer direct |  |  |  |
Allowance for credit loss - loans |  |  |  |
Charge-offs |  |  | (812) |
Home equity |  |  |  |
Allowance for credit loss - loans |  |  |  |
Charge-offs |  |  | (84) |
Consumer mortgage |  |  |  |
Allowance for credit loss - loans |  |  |  |
Charge-offs |  |  | (223) |
Commercial Portfolio Segment | Commercial Loan |  |  |  |
Allowance for credit loss - loans |  |  |  |
Beginning balance | 25,227 | 21,764 | 23,297 | 22,995
Charge-offs | (304) | (39) | (479) | (155)
Recoveries | 113 | 155 | 285 | 494
Provision | 255 | 1,290 | 2,188 | (164)
Ending balance | 25,291 | 23,241 | 25,291 | 23,241
Allowance for credit loss |  |  |  |
PCD Allowance at Acquisition |  | 71 |  | 71
Residential Portfolio Segment | Home equity |  |  |  |
Allowance for credit loss - loans |  |  |  |
Beginning balance | 1,588 | 1,468 | 1,594 | 1,814
Charge-offs | (84) | (26) | (84) | (37)
Recoveries | 5 | 28 | 11 | 121
Provision | 91 | 0 | 79 | (428)
Ending balance | 1,600 | 1,470 | 1,600 | 1,470
Allowance for credit loss |  |  |  |
PCD Allowance at Acquisition |  | 0 |  | 0
Residential Portfolio Segment | Consumer mortgage |  |  |  |
Allowance for credit loss - loans |  |  |  |
Beginning balance | 14,278 | 10,324 | 14,343 | 10,017
Charge-offs | (204) | (77) | (223) | (117)
Recoveries | 25 | 8 | 32 | 17
Provision | 454 | 2,376 | 401 | 2,714
Ending balance | 14,553 | 12,631 | 14,553 | 12,631
Allowance for credit loss |  |  |  |
PCD Allowance at Acquisition |  | 0 |  | 0
Consumer Portfolio Segment | Consumer indirect |  |  |  |
Allowance for credit loss - loans |  |  |  |
Beginning balance | 18,047 | 12,866 | 17,852 | 11,737
Charge-offs | (1,859) | (1,789) | (4,390) | (3,477)
Recoveries | 1,676 | 1,346 | 3,023 | 2,346
Provision | (56) | 1,955 | 1,323 | 3,772
Ending balance | 17,808 | 14,378 | 17,808 | 14,378
Allowance for credit loss |  |  |  |
PCD Allowance at Acquisition |  | 0 |  | 0
Consumer Portfolio Segment | Consumer direct |  |  |  |
Allowance for credit loss - loans |  |  |  |
Beginning balance | 3,030 | 2,725 | 2,973 | 2,306
Charge-offs | (307) | (216) | (812) | (517)
Recoveries | 233 | 227 | 420 | 403
Provision | 76 | 86 | 451 | 630
Ending balance | 3,032 | 2,822 | 3,032 | 2,822
Allowance for credit loss |  |  |  |
PCD Allowance at Acquisition |  | 0 |  | 0
Unallocated Financing Receivables |  |  |  |
Allowance for credit loss - loans |  |  |  |
Beginning balance | 1,000 | 1,000 | 1,000 | 1,000
Charge-offs | 0 | 0 | 0 | 0
Recoveries | 0 | 0 | 0 | 0
Provision | 0 | 0 | 0 | 0
Ending balance | $ 1,000 | 1,000 | $ 1,000 | 1,000
Allowance for credit loss |  |  |  |
PCD Allowance at Acquisition |  | $ 0 |  | $ 0

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