Confirming Statement

This Confirming Statement (?Statement?) confirms that the undersigned,
Mark J. Bolus, has authorized, directed and designated each of Donna J.
 Drengel, Charles M. Ertel and George J. Getman (each a ?Designee? and
together, the ?Designees?), or either of them acting singly, to: (1) prepare,
execute and file for and on behalf of the undersigned with the U.S.
Securities and Exchange Commission (the ?SEC?) a Form ID, including
 amendments thereto, enabling the undersigned to make electronic filings
with the SEC of reports required by Section 16(a) of the Securities
Exchange Act of 1934 and any rule or regulation thereunder; and (2)
prepare, execute and file for and on behalf of the undersigned with the
 SEC and any stock exchange or similar authority, all Forms 3, 4, and 5,
 including any amendments thereto, that the undersigned is required to file
as an officer and/or director of Community Bank System, Inc. (the
?Company?) in accordance with Section 16(a) of the Securities Exchange
Act of 1934 and any rule or regulation thereunder.

The authority of the Designees under this Statement shall continue until
 the undersigned is no longer required to file Forms 3, 4, and 5 with
 respect to the undersigned?s holdings of and/or transactions in securities
of the Company, unless earlier revoked by the undersigned in a signed
writing delivered to the Designees.  The undersigned acknowledges that
 the Designees are not assuming, nor is the Company assuming, any of the
 undersigned?s responsibilities to comply with Section 16 of the Securities
 Exchange Act of 1934.  This Statement is not intended to be a power of
 attorney as defined in the New York General Obligations Law, Article 5,
Title 15, Section 5-1501, and in the event this Statement is determined to
be a power of attorney under such statute, this Statement shall not revoke
any power of attorney previously executed by the undersigned and shall
not be revoked by any subsequent power of attorney unless such
subsequent power of attorney expressly provides that it revokes this
Statement by referring to the date and subject hereof.


Date: 2/19/2010

				Undersigned?s Name: Mark J. Bolus
								(Print)

				Undersigned?s Signature: /s/ Mark J. Bolus