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                                                                    EXHIBIT 23.2

                        CONSENT OF INDEPENDENT AUDITORS

The Board of Directors
Community Bank System, Inc.

     We consent to incorporation by reference in the registration statement on
Form S-3 of Community Bank System, Inc. of our audit report dated January 29,
2001, with respect to the consolidated balance sheets of First Liberty Bank
Corp. and subsidiaries as of December 31, 2000 and 1999, and the related
consolidated statements of operations, changes in shareholders' equity, and cash
flows for each of the years in the three-year period ended December 31, 2000,
which report appears in the Form 8-K of Community Bank System, Inc. dated August
31, 2001, and to the reference to our firm under the heading "Experts" in the
registration statement.

                                   /s/ KPMG LLP

Philadelphia, Pennsylvania
August 31, 2001