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ACQUISITIONS (Tables)
 12 Months Ended
Dec. 31, 2013
ACQUISITIONS [Abstract]  
Estimated fair value of assets acquired and liabilities assumed
The assets and liabilities assumed in the acquisitions were recorded at their estimated fair values based on management's best estimates using information available at the dates of the acquisition, and are subject to adjustment based on updated information not available at the time of acquisition.  The following table summarizes the estimated fair value of the assets acquired and liabilities assumed.

(000s omitted)
 
2013
  
2012
  
2011
 
Consideration paid (received):
      
Community Bank System, Inc. common stock
 
$
0
  
$
0
  
$
82,580
 
Cash
  
(291,980
)
  
(595,462
)
  
22,155
 
   Total net consideration paid (received)
  
(291,980
)
  
(595,462
)
  
104,735
 
Recognized amounts of identifiable assets
acquired and liabilities assumed:
            
Cash and cash equivalents
  
0
   
5,510
   
26,901
 
Investment securities
  
0
   
0
   
297,573
 
Loans
  
1,106
   
160,116
   
462,334
 
Premises and equipment
  
2,549
   
4,941
   
6,360
 
Accrued interest receivable
  
5
   
588
   
2,615
 
Other assets/(liabilities), net
  
(18
)
  
171
   
46,942
 
Core deposit intangibles
  
2,537
   
6,521
   
4,016
 
Other intangibles
  
9
   
0
   
1,858
 
Deposits
  
(303,456
)
  
(797,962
)
  
(771,554
)
Borrowings
  
0
   
0
   
(19,668
)
  Total identifiable assets (liabilities), net
  
(297,268
)
  
(620,115
)
  
57,377
 
     Goodwill
 
$
5,288
  
$
24,653
  
$
47,358
 
Summary of loans acquired
The following is a summary of the loans acquired in the Wilber acquisition at the date of acquisition:

 
(000’s omitted)
 
Acquired Impaired
Loans
  
Acquired
Non-Impaired
Loans
  
Total
Acquired
Loans
 
Contractually required principal and interest at acquisition
 
$
41,730
  
$
680,516
  
$
722,246
 
Contractual cash flows not expected to be collected
  
(20,061
)
  
(31,115
)
  
(51,176
)
    Expected cash flows at acquisition
  
21,669
   
649,401
   
671,070
 
Interest component of expected cash flows
  
(2,509
)
  
(206,227
)
  
(208,736
)
   Fair value of acquired loans
 
$
19,160
  
$
443,174
  
$
462,334
 

The following is a summary of the loans acquired from HSBC and First Niagara at the date of acquisition:

 
(000’s omitted)
 
Acquired Impaired
Loans
  
Acquired
Non-Impaired
Loans
  
Total
Acquired
Loans
 
Contractually required principal and interest at acquisition
 
$
0
  
$
201,745
  
$
201,745
 
Contractual cash flows not expected to be collected
  
0
   
(3,555
)
  
(3,555
)
    Expected cash flows at acquisition
  
0
   
198,190
   
198,190
 
Interest component of expected cash flows
  
0
   
(38,074
)
  
(38,074
)
   Fair value of acquired loans
 
$
0
  
$
160,116
  
$
160,116