SEGMENT INFORMATION

6 Months Ended

Jun. 30, 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 northeastern 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 June 30, 2016
Net interest income	$	68,220	$	38	$	48	$	0		$	68,306
Provision for loan losses		2,305		0		0		0			2,305
Noninterest revenues		16,594		12,067		10,706		(595	)		38,772
Amortization of intangible assets		691		114		598		0			1,403
Other operating expenses		47,615		9,432		8,501		(595	)		64,953
Income before income taxes	$	34,203	$	2,559	$	1,655	$	0		$	38,417
Assets	$	8,675,329	$	34,814	$	68,945	$	(36,977	)	$	8,742,111
Goodwill	$	440,870	$	8,018	$	16,254	$	0		$	465,142
Three Months Ended June 30, 2015
Net interest income	$	61,165	$	35	$	28	$	0		$	61,228
Provision for loan losses		591		0		0		0			591
Noninterest revenues		14,009		11,606		4,576		(472	)		29,719
Amortization of intangible assets		709		133		38		0			880
Other operating expenses		43,393		8,957		3,290		(472	)		55,168
Income before income taxes	$	30,481	$	2,551	$	1,276	$	0		$	34,308
Assets	$	7,882,898	$	33,609	$	17,047	$	(24,783	)	$	7,908,771
Goodwill	$	364,495	$	8,019	$	2,660	$	0		$	375,174
Six Months Ended June 30, 2016
Net interest income	$	135,019	$	77	$	91	$	0		$	135,187
Provision for loan losses		3,646		0		0		0			3,646
Noninterest revenues		31,907		24,457		21,850		(1,161	)		77,053
Amortization of intangible assets		1,410		230		1,205		0			2,845
Other operating expenses		96,145		18,879		17,317		(1,161	)		131,180
Income before income taxes	$	65,725	$	5,425	$	3,419	$	0		$	74,569
Six Months Ended June 30, 2015
Net interest income	$	120,948	$	65	$	55	$	0		$	121,068
Provision for loan losses		1,214		0		0		0			1,214
Noninterest revenues		27,534		22,959		9,208		(936	)		58,765
Amortization of intangible assets		1,448		266		85		0			1,799
Other operating expenses		87,212		17,408		6,513		(936	)		110,197
Income before income taxes	$	58,608	$	5,350	$	2,665	$	0		$	66,623