The Securities and Exchange Commission has not necessarily reviewed the information in this filing and has not determined if it is accurate and complete.
The reader should not assume that the information is accurate and complete.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 13F

FORM 13F INFORMATION TABLE
OMB APPROVAL
OMB Number: 3235-0006
Estimated average burden
hours per response: 23.8
COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 COLUMN 8
VALUE SHRS OR SH/ PUT/ INVESTMENT OTHER VOTING AUTHORITY
NAME OF ISSUER TITLE OF CLASS CUSIP FIGI (to the nearest dollar) PRN AMT PRN CALL DISCRETION MANAGER SOLE SHARED NONE
ABBOTT LABS COM 002824100   381,668 3,468 SH   SOLE 0 3,468 0 0
ABBVIE INC COM 00287Y109   632,897 4,084 SH   SOLE 0 4,084 0 0
ALPHABET INC CAP STK CL C 02079K107   4,691,419 33,289 SH   SOLE 0 32,989 0 300
ALPHABET INC CAP STK CL A 02079K305   1,154,678 8,266 SH   SOLE 0 7,966 0 300
ALPS ETF TR MED BREAKTHGH 00162Q593   654,607 19,872 SH   SOLE 0 18,986 0 886
AMAZON COM INC COM 023135106   1,086,371 7,150 SH   SOLE 0 7,150 0 0
APPLE INC COM 037833100   14,739,324 76,556 SH   SOLE 0 76,075 0 481
AUTOMATIC DATA PROCESSING IN COM 053015103   604,557 2,595 SH   SOLE 0 2,595 0 0
BERKSHIRE HATHAWAY INC DEL CL B NEW 084670702   1,037,524 2,909 SH   SOLE 0 2,909 0 0
BLACKROCK INC COM 09247X101   3,091,334 3,808 SH   SOLE 0 3,808 0 0
BOOKING HOLDINGS INC COM 09857L108   1,805,535 509 SH   SOLE 0 509 0 0
CHEVRON CORP NEW COM 166764100   521,762 3,498 SH   SOLE 0 3,498 0 0
CHIPOTLE MEXICAN GRILL INC COM 169656105   228,696 100 SH   SOLE 0 100 0 0
CISCO SYS INC COM 17275R102   1,621,894 32,104 SH   SOLE 0 32,104 0 0
COCA COLA CO COM 191216100   419,817 7,124 SH   SOLE 0 7,124 0 0
COLGATE PALMOLIVE CO COM 194162103   216,014 2,710 SH   SOLE 0 2,710 0 0
COMCAST CORP NEW CL A 20030N101   227,143 5,180 SH   SOLE 0 5,180 0 0
COMMUNITY BK SYS INC COM 203607106   564,456 10,832 SH   SOLE 0 10,832 0 0
CONMED CORP COM 207410101   1,233,849 11,267 SH   SOLE 0 11,267 0 0
CONOCOPHILLIPS COM 20825C104   271,256 2,337 SH   SOLE 0 2,337 0 0
COSTCO WHSL CORP NEW COM 22160K105   2,172,323 3,291 SH   SOLE 0 3,291 0 0
CSX CORP COM 126408103   401,860 11,591 SH   SOLE 0 11,591 0 0
CVS HEALTH CORP COM 126650100   256,304 3,246 SH   SOLE 0 3,246 0 0
DANAHER CORPORATION COM 235851102   229,027 990 SH   SOLE 0 990 0 0
DEERE & CO COM 244199105   1,001,274 2,504 SH   SOLE 0 2,504 0 0
DIMENSIONAL ETF TRUST US TARGETED VLU 25434V609   560,664 10,714 SH   SOLE 0 10,714 0 0
DIMENSIONAL ETF TRUST INTERNATNAL VAL 25434V807   26,687,378 776,699 SH   SOLE 0 747,229 0 29,470
DIMENSIONAL ETF TRUST US MKTWIDE VALUE 25434V724   370,041 9,942 SH   SOLE 0 9,942 0 0
DISNEY WALT CO COM 254687106   415,110 4,598 SH   SOLE 0 4,588 0 10
DOLLAR TREE INC COM 256746108   1,194,783 8,411 SH   SOLE 0 8,411 0 0
ELEVANCE HEALTH INC COM 036752103   1,809,376 3,837 SH   SOLE 0 3,837 0 0
EXXON MOBIL CORP COM 30231G102   2,350,412 23,509 SH   SOLE 0 23,509 0 0
GENERAL ELECTRIC CO COM NEW 369604301   529,422 4,148 SH   SOLE 0 4,148 0 0
GOLDMAN SACHS ETF TR ACTIVEBETA US LG 381430503   9,096,005 96,962 SH   SOLE 0 95,746 0 1,216
GOLDMAN SACHS ETF TR ACTIVEBETA EME 381430206   7,995,881 260,537 SH   SOLE 0 250,623 0 9,914
GOLDMAN SACHS ETF TR ACTIVEBETA INT 381430107   32,351,200 990,545 SH   SOLE 0 948,153 0 42,392
GOLDMAN SACHS ETF TR ACTIVEBETA US 381430602   4,036,272 63,946 SH   SOLE 0 55,337 0 8,609
GOLDMAN SACHS GROUP INC COM 38141G104   399,272 1,035 SH   SOLE 0 1,035 0 0
HERSHEY CO COM 427866108   231,931 1,244 SH   SOLE 0 1,244 0 0
HOME DEPOT INC COM 437076102   323,331 933 SH   SOLE 0 933 0 0
HONEYWELL INTL INC COM 438516106   1,913,851 9,126 SH   SOLE 0 9,126 0 0
IDEXX LABS INC COM 45168D104   503,985 908 SH   SOLE 0 908 0 0
ILLINOIS TOOL WKS INC COM 452308109   339,474 1,296 SH   SOLE 0 1,296 0 0
IMMUCELL CORP COM PAR 452525306   156,550 31,000 SH   SOLE 0 31,000 0 0
INTEL CORP COM 458140100   287,732 5,726 SH   SOLE 0 5,726 0 0
INTERNATIONAL BUSINESS MACHS COM 459200101   816,442 4,992 SH   SOLE 0 4,912 0 80
ISHARES INC CORE MSCI EMKT 46434G103   429,424 8,490 SH   SOLE 0 8,490 0 0
ISHARES INC EMNG MKTS EQT 46434G889   69,297,377 1,616,831 SH   SOLE 0 1,555,795 0 61,036
ISHARES TR MSCI USA VALUE 46432F388   40,235,278 397,739 SH   SOLE 0 381,540 0 16,199
ISHARES TR MSCI USA MMENTM 46432F396   16,527,271 105,343 SH   SOLE 0 100,872 0 4,471
ISHARES TR U S EQUITY FACTR 46434V282   204,209,081 4,228,807 SH   SOLE 0 4,049,801 0 179,006
ISHARES TR US SML CAP EQT 46434V290   228,928,397 3,892,016 SH   SOLE 0 3,755,201 0 136,815
ISHARES TR INTL EQTY FACTOR 46434V274   181,082,293 6,460,303 SH   SOLE 0 6,225,489 0 234,814
ISHARES TR INTRM GOV CR ETF 464288612   109,781,108 1,047,930 SH   SOLE 0 1,026,274 0 21,656
ISHARES TR JPMORGAN USD EMG 464288281   709,897 7,971 SH   SOLE 0 7,957 0 14
ISHARES TR ISHS 1-5YR INVS 464288646   1,374,324 26,803 SH   SOLE 0 26,663 0 140
ISHARES TR RUS 1000 GRW ETF 464287614   1,369,116 4,516 SH   SOLE 0 4,016 0 500
ISHARES TR RUSSELL 2000 ETF 464287655   409,448 2,040 SH   SOLE 0 2,040 0 0
ISHARES TR CORE S&P US VLU 464287663   947,869 11,240 SH   SOLE 0 10,466 0 774
J P MORGAN EXCHANGE TRADED F US MOMENTUM 46641Q779   1,532,807 33,533 SH   SOLE 0 32,003 0 1,530
JOHNSON & JOHNSON COM 478160104   1,699,062 10,840 SH   SOLE 0 10,840 0 0
JPMORGAN CHASE & CO COM 46625H100   4,918,442 28,915 SH   SOLE 0 28,915 0 0
KLA CORP COM NEW 482480100   3,829,023 6,587 SH   SOLE 0 6,587 0 0
LAM RESEARCH CORP COM 512807108   3,901,418 4,981 SH   SOLE 0 4,981 0 0
M & T BK CORP COM 55261F104   2,222,889 16,216 SH   SOLE 0 16,216 0 0
MCDONALDS CORP COM 580135101   237,505 801 SH   SOLE 0 801 0 0
MCKESSON CORP COM 58155Q103   3,682,080 7,953 SH   SOLE 0 7,953 0 0
MERCK & CO INC COM 58933Y105   2,589,443 23,752 SH   SOLE 0 23,752 0 0
META PLATFORMS INC CL A 30303M102   231,844 655 SH   SOLE 0 652 0 3
MICROSOFT CORP COM 594918104   6,252,793 16,628 SH   SOLE 0 16,628 0 0
MONDELEZ INTL INC CL A 609207105   1,597,878 22,061 SH   SOLE 0 22,061 0 0
MORGAN STANLEY COM NEW 617446448   473,897 5,082 SH   SOLE 0 5,082 0 0
NBT BANCORP INC COM 628778102   213,615 5,097 SH   SOLE 0 5,097 0 0
NEXTERA ENERGY INC COM 65339F101   2,262,201 37,244 SH   SOLE 0 37,244 0 0
NIKE INC CL B 654106103   506,153 4,662 SH   SOLE 0 4,232 0 430
NORWOOD FINL CORP COM 669549107   941,588 28,611 SH   SOLE 0 28,611 0 0
NOVO-NORDISK A S ADR 670100205   258,832 2,502 SH   SOLE 0 2,502 0 0
NVIDIA CORPORATION COM 67066G104   614,568 1,241 SH   SOLE 0 1,241 0 0
NXP SEMICONDUCTORS N V COM N6596X109   3,317,957 14,446 SH   SOLE 0 14,141 0 305
ORACLE CORP COM 68389X105   3,490,366 33,106 SH   SOLE 0 33,106 0 0
PEPSICO INC COM 713448108   3,032,154 17,853 SH   SOLE 0 17,853 0 0
PFIZER INC COM 717081103   499,726 17,358 SH   SOLE 0 17,358 0 0
PHILLIPS 66 COM 718546104   850,099 6,385 SH   SOLE 0 6,385 0 0
PPG INDS INC COM 693506107   257,824 1,724 SH   SOLE 0 1,724 0 0
PROCTER AND GAMBLE CO COM 742718109   1,130,263 7,713 SH   SOLE 0 7,713 0 0
PUBLIC STORAGE COM 74460D109   577,975 1,895 SH   SOLE 0 1,895 0 0
QUALCOMM INC COM 747525103   2,689,250 18,594 SH   SOLE 0 18,594 0 0
RTX CORPORATION COM 75513E101   653,263 7,764 SH   SOLE 0 7,764 0 0
SCHWAB STRATEGIC TR US REIT ETF 808524847   202,958 9,800 SH   SOLE 0 9,800 0 0
SCHWAB STRATEGIC TR US TIPS ETF 808524870   285,430 5,468 SH   SOLE 0 5,463 0 5
SKYWORKS SOLUTIONS INC COM 83088M102   1,483,832 13,199 SH   SOLE 0 12,864 0 335
SPDR GOLD TR GOLD SHS 78463V107   10,941,806 57,236 SH   SOLE 0 56,749 0 487
SPDR S&P 500 ETF TR TR UNIT 78462F103   807,552 1,699 SH   SOLE 0 1,699 0 0
SPDR SER TR PORTFOLIO LN TSR 78464A664   547,578 18,869 SH   SOLE 0 18,867 0 2
SPDR SER TR S&P BIOTECH 78464A870   22,889,762 256,353 SH   SOLE 0 246,500 0 9,853
TESLA INC COM 88160R101   1,762,717 7,094 SH   SOLE 0 7,094 0 0
THERMO FISHER SCIENTIFIC INC COM 883556102   294,588 555 SH   SOLE 0 555 0 0
TJX COS INC NEW COM 872540109   1,279,568 13,640 SH   SOLE 0 13,640 0 0
TOMPKINS FINL CORP COM 890110109   306,872 5,095 SH   SOLE 0 5,095 0 0
ULTA BEAUTY INC COM 90384S303   2,113,817 4,314 SH   SOLE 0 4,314 0 0
UNION PAC CORP COM 907818108   224,988 916 SH   SOLE 0 916 0 0
UNITEDHEALTH GROUP INC COM 91324P102   3,307,285 6,282 SH   SOLE 0 6,107 0 175
VANGUARD INDEX FDS TOTAL STK MKT 922908769   1,829,915 7,714 SH   SOLE 0 7,714 0 0
VANGUARD INDEX FDS MID CAP ETF 922908629   348,960 1,500 SH   SOLE 0 1,500 0 0
VANGUARD INDEX FDS SMALL CP ETF 922908751   736,415 3,452 SH   SOLE 0 3,452 0 0
VANGUARD INDEX FDS GROWTH ETF 922908736   516,993 1,663 SH   SOLE 0 1,663 0 0
VANGUARD INDEX FDS SML CP GRW ETF 922908595   296,652 1,227 SH   SOLE 0 1,227 0 0
VANGUARD INDEX FDS MCAP GR IDXVIP 922908538   496,448 2,261 SH   SOLE 0 2,261 0 0
VANGUARD INTL EQUITY INDEX F ALLWRLD EX US 922042775   257,177 4,581 SH   SOLE 0 4,581 0 0
VANGUARD INTL EQUITY INDEX F FTSE EMR MKT ETF 922042858   441,825 10,750 SH   SOLE 0 10,750 0 0
VANGUARD MUN BD FDS TAX EXEMPT BD 922907746   1,284,673 25,165 SH   SOLE 0 25,165 0 0
VANGUARD SCOTTSDALE FDS VNG RUS1000VAL 92206C714   275,652 3,800 SH   SOLE 0 3,800 0 0
VANGUARD SCOTTSDALE FDS VNG RUS2000IDX 92206C664   938,733 11,575 SH   SOLE 0 11,575 0 0
VANGUARD SCOTTSDALE FDS INT-TERM CORP 92206C870   66,542,392 818,681 SH   SOLE 0 801,933 0 16,748
VANGUARD SCOTTSDALE FDS SHRT TRM CORP BD 92206C409   96,949,133 1,253,058 SH   SOLE 0 1,225,886 0 27,172
VANGUARD SCOTTSDALE FDS INTER TERM TREAS 92206C706   458,425 7,728 SH   SOLE 0 7,728 0 0
VANGUARD SCOTTSDALE FDS SHORT TERM TREAS 92206C102   217,221 3,724 SH   SOLE 0 3,724 0 0
VANGUARD SCOTTSDALE FDS LONG TERM TREAS 92206C847   36,761,714 597,460 SH   SOLE 0 585,602 0 11,858
VANGUARD SPECIALIZED FUNDS DIV APP ETF 921908844   1,289,758 7,569 SH   SOLE 0 6,764 0 805
VANGUARD STAR FDS VG TL INTL STK F 921909768   1,347,570 23,250 SH   SOLE 0 23,250 0 0
VANGUARD TAX-MANAGED FDS VAN FTSE DEV MKT 921943858   726,595 15,169 SH   SOLE 0 15,169 0 0
VANGUARD WELLINGTON FD US MOMENTUM 921935508   36,076,330 274,780 SH   SOLE 0 260,096 0 14,684
VANGUARD WHITEHALL FDS EM MK GOV BD ETF 921946885   21,117,572 331,256 SH   SOLE 0 325,143 0 6,113
VERIZON COMMUNICATIONS INC COM 92343V104   239,056 6,341 SH   SOLE 0 6,341 0 0
VISA INC COM CL A 92826C839   4,284,840 16,458 SH   SOLE 0 16,183 0 275
WASTE MGMT INC DEL COM 94106L109   244,113 1,363 SH   SOLE 0 1,363 0 0
WORLD GOLD TR SPDR GLD MINIS 98149E303   61,415,851 1,501,243 SH   SOLE 0 1,465,821 0 35,422