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REGULATORY MATTERS (Tables)
 12 Months Ended
Dec. 31, 2015
REGULATORY MATTERS [Abstract]  
Capital Ratios and Amounts
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
%