UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549

Form 10-C

REPORT BY ISSUER OF SECURITIES QUOTED ON NASDAQ
INTERDEALER QUOTATION SYSTEM
Filed pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
and Rule 13a-17 or 15d-17 thereunder



Community Bank System, Inc.

(Exact name of issuer as specified in charter)

5790 Widewaters Parkway, Dewitt, New York  13214

(Address of principal executive offices)

Issue's telephone number, including area code:  (315) 445-2282

I.  CHANGE IN NUMBER OF SHARES OUTSTANDING

Indicate any change (increase or decrease) of 5 or more in the number of 
shares outstanding:

1.     Title of security:  Common Stock, par value $1.25 per share

2.     Number of shares outstanding before the change:  2,793,150

3.     Number of shares outstanding after the change:  3,615,650

4.     Effective date of change:  June 30, 1995, as supplemented by 
       over-allotment issuance effective July 10, 1995

5.     Method of change:
       Specify method (such as merger, acquisition, exchange, distribution, 
       stock split, reverse split, acquisition of stock for treasury, etc.):  
       Distribution 
       Give brief description of transaction:  Public offering on S-2 
       Registration Statement No. 33-58539

II.  CHANGE IN NAME OF ISSUER

1.     Name prior to change:_________________________________________________

2.     Name after change:____________________________________________________

3.     Effective date of charter amendment changing name:____________________

4.     Date of shareholder approval of change, if required:__________________


Date:  July 19, 1995                              /s/  David G. Wallace 
                                                 David G. Wallace
                                                 Treasurer