SEGMENT INFORMATION

3 Months Ended

Mar. 31, 2016

SEGMENT INFORMATION [Abstract]

SEGMENT INFORMATION

NOTE M: SEGMENT INFORMATION

Operating segments are components of an enterprise, which are evaluated regularly by the “chief operating decision maker” in deciding how to allocate resources and assess performance.  The Company’s chief operating decision maker is the President and Chief Executive Officer of the Company. The Company has identified Banking and Employee Benefit Services as its reportable operating business segments.  CBNA operates the Banking segment that provides full-service banking to consumers, businesses, and governmental units in northern, central, and western New York as well as northeast Pennsylvania.  Employee Benefit Services, which includes Benefit Plans Administrative Services LLC, BPAS Actuarial and Pension Services LLC (formerly Harbridge Consulting Group, LLC), and Hand Benefits & Trust Company, provides employee benefit trust, collective investment fund, retirement plan administration, actuarial, VEBA/HRA, and health and welfare consulting services.  The All Other segment is comprised of; (a) wealth management services including trust services provided by the personal trust unit within the Bank, broker-dealer and investment advisory services provided by Community Investment Services, Inc. (“CISI”), OWM, and the Carta Group, Inc., as well as asset management provided by Nottingham Advisors, Inc., and (b) full-service insurance, risk management and employee benefit services provided by OneGroup and CBNA Insurance.  The accounting policies used in the disclosure of business segments are the same as those described in the summary of significant accounting policies (See Note A, Summary of Significant Accounting Policies of the most recent Form 10-K for the year ended December 31, 2015 filed with the SEC on February 29, 2016).

Information about reportable segments and reconciliation of the information to the consolidated financial statements follows:

(000's omitted)	Banking		Employee Benefit Services		All Other		Eliminations			Consolidated  Total
Three Months Ended March 31, 2016
Net interest income	$	66,798	$	40	$	43	$	0		$	66,881
Provision for loan losses		1,341		0		0		0			1,341
Noninterest revenues		15,313		12,390		11,144		(566	)		38,281
Amortization of intangible assets		719		116		607		0			1,442
Other operating expenses		48,530		9,447		8,816		(566	)		66,227
Income before income taxes	$	31,521	$	2,867	$	1,764	$	0		$	36,152
Assets	$	8,546,646	$	38,535	$	69,385	$	(38,665	)	$	8,615,901
Goodwill	$	440,870	$	8,019	$	16,253	$	0		$	465,142
Three Months Ended March 31, 2015
Net interest income	$	59,785	$	29	$	26	$	0		$	59,840
Provision for loan losses		623		0		0		0			623
Noninterest revenues		13,524		11,353		4,633		(464	)		29,046
Amortization of intangible assets		739		133		47		0			919
Other operating expenses		43,819		8,451		3,223		(464	)		55,029
Income before income taxes	$	28,128	$	2,798	$	1,389	$	0		$	32,315
Assets	$	7,549,811	$	32,206	$	16,329	$	(22,307	)	$	7,576,039
Goodwill	$	364,495	$	8,019	$	2,660	$	0		$	375,174