EX-23 2 cbnaempstockownplanex232013.htm 2013 11K CBNA EMP STOCK OWNERSHIP PLAN EX 23 cbnaempstockownplanex232013.htm Exhibit 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

June 25, 2013

We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 (No. 333-119887, 333-119590, 333-61916, 333-61672, 333-17011, 333-16635, 033-60607, and 333-185556) of Community Bank System, Inc. of our report dated June 25, 2013, appearing in the Annual Report on Form 11-K of the Community Bank System, Inc. 401(k) Employee Stock Ownership Plan for the years ended December 31, 2012 and 2011.
 
   /s/ Dannible & McKee, LLP
   
   Dannible & McKee, LLP
   Syracuse, New York