<SEC-DOCUMENT>0000723188-14-000026-index.html : 20140625
<SEC-HEADER>0000723188-14-000026.hdr.sgml : 20140625
<ACCEPTANCE-DATETIME>20140618152612
ACCESSION NUMBER:		0000723188-14-000026
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20140618
DATE AS OF CHANGE:		20140618
EFFECTIVENESS DATE:		20140618

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:	333-196866
		FILM NUMBER:		14928037

	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>cbna2014s8regstmt.htm
<DESCRIPTION>2014 S-8 REGISTRATION STATEMENT
<TEXT>
Document 1 - file: cbna2014s8regstmt.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>cbufulllogomini.jpg
<TEXT>
Document 2 - file: cbufulllogomini.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>3
<FILENAME>cbnas82014validityex51.htm
<DESCRIPTION>2014 S-8 VALIDITY OF SHARES REGISTERED
<TEXT>
Document 3 - file: cbnas82014validityex51.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>4
<FILENAME>cbnas82014consentex231.htm
<DESCRIPTION>2014 S-8 CONSENT OF ACCOUNTING FIRM
<TEXT>
Document 4 - file: cbnas82014consentex231.htm

</DOCUMENT>
</SEC-DOCUMENT>