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REGULATORY MATTERS
 12 Months Ended
Dec. 31, 2015
REGULATORY MATTERS [Abstract]  
REGULATORY MATTERS
NOTE P:  REGULATORY MATTERS

The Company and the Bank are subject to various regulatory capital requirements administered by federal banking agencies.  Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s financial statements.  Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and the Bank must meet specific capital guidelines that involve quantitative measures of the Company’s and the Bank’s assets, liabilities, and certain off-balance sheet items as calculated under regulatory accounting practices.  The Company’s and the Bank's capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors.  Management believes, as of December 31, 2015, that the Company and Bank meet all applicable capital adequacy requirements.

Basel III Transitional rules became effective for the Company on January 1, 2015 with all of the requirements being phased in over a multi-year schedule, and fully phased in by January 1, 2019.  Ratios and amounts presented as of December 31, 2014 are calculated under Basel 1 rules.  As of December 31, 2015, the amounts, ratios and requirements for the Company are presented below calculated under the Basel III Standardized Transitional Approach.  Common equity tier 1 capital under Basel III replaced Tier 1 common capital under Basel 1.  As of December 31, 2015, the most recent notification from the OCC categorized the Company and Bank as “well capitalized” under the regulatory framework for prompt corrective action.

 
Actual
  
For capital adequacy
purposes
  
To be well-capitalized under
prompt corrective action
 
  
Amount
  
Ratio
  
Amount
  
Ratio
  
Amount
  
Ratio
 
Community Bank System, Inc.:
                  
2015
                  
Tier 1 Leverage ratio
 
$
788,717
   
10.32
%
 
$
305,761
   
4.00
%
 
$
382,201
   
5.00
%
Tier 1 risk-based capital
  
788,717
   
17.09
%
  
276,886
   
6.00
%
  
369,181
   
8.00
%
Total risk-based capital
  
834,539
   
18.08
%
  
369,181
   
8.00
%
  
461,477
   
10.00
%
Common equity tier 1 capital
  
689,528
   
14.94
%
  
207,664
   
4.50
%
  
299,960
   
6.50
%
2014
                        
Tier 1 Leverage ratio
  
705,163
   
9.96
%
  
283,255
   
4.00
%
  
354,069
   
5.00
%
Tier 1 risk-based capital
  
705,163
   
17.61
%
  
160,214
   
4.00
%
  
240,321
   
6.00
%
Total risk-based capital
  
750,942
   
18.75
%
  
320,428
   
8.00
%
  
400,535
   
10.00
%
Community Bank, N.A.:
                        
2015
                        
Tier 1 Leverage ratio
 
$
673,443
   
8.88
%
 
$
303,256
   
4.00
%
 
$
379,070
   
5.00
%
Tier 1 risk-based capital
  
673,443
   
14.65
%
  
275,739
   
6.00
%
  
367,652
   
8.00
%
Total risk-based capital
  
719,265
   
15.65
%
  
367,652
   
8.00
%
  
459,565
   
10.00
%
Common equity tier 1 capital
  
673,326
   
14.65
%
  
206,804
   
4.50
%
  
298,717
   
6.50
%
2014
                        
Tier 1 Leverage ratio
  
584,014
   
8.27
%
  
282,517
   
4.00
%
  
353,146
   
5.00
%
Tier 1 risk-based capital
  
584,014
   
14.64
%
  
159,603
   
4.00
%
  
239,404
   
6.00
%
Total risk-based capital
  
629,793
   
15.78
%
  
319,206
   
8.00
%
  
399,007
   
10.00
%