EX-23 2 cbnaempstockownplanex232017.htm EXHIBIT 23
 
Exhibit 23
 
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

June 27, 2017

 
We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 (No. 333-196866, 333-192994, 333-119887, 333-119590, 333-61916, 333‑61672, 333-17011, 333‑16635, 033-60607, 333-185556, and 333-210240) of Community Bank System, Inc. of our report dated June 27, 2017, appearing in the Annual Report on Form 11-K of the Community Bank System, Inc. 401(k) Employee Stock Ownership Plan for the year ended December 31, 2016.

 
/s/ Dannible & McKee, LLP
   
 
Dannible & McKee, LLP
 
Syracuse, New York