EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Amendment No. 1 to
the registration statement on Form S-3 of our report dated January 26, 2001,
except for the pooling of interests with First Liberty Bank Corp. described in
Note A and the information in Note R as to which the date is August 10, 2001,
relating to the financial statements of Community Bank System, Inc., which
appear in the Current Report on Form 8-K/A, dated August 31, 2001. We also
consent to the reference to us under the heading "Experts" in such registration
statement.

/s/ PRICEWATERHOUSECOOPERS LLP

PricewaterhouseCoopers LLP
Syracuse, New York

October 23, 2001