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ACQUISITIONS - Estimated Fair Value of Assets Acquired and Liabilities Assumed (Details) - USD ($)
$ in Thousands
12 Months Ended
May 13, 2022
Aug. 02, 2021
Jul. 01, 2021
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Jan. 01, 2022
Jun. 12, 2020
Consideration :                
Cash       $ 85,656        
Community Bank System, Inc. common stock       0        
Contingent consideration       0        
Total net consideration       85,656        
Recognized amounts of identifiable assets acquired and liabilities assumed:                
Cash and cash equivalents       84,988        
Investment securities       11,305        
Loans       436,954        
Premises and equipment, net       11,317        
Accrued interest and fees receivable       884        
Other assets       30,007        
Other intangibles             $ 2,500  
Deposits       522,295        
Other liabilities       (3,541)        
Other Federal Home Loan Bank borrowings       (17,616)        
Subordinated debt held by unconsolidated subsidiary trusts       0        
Total identifiable assets, net       42,987        
Goodwill       841,841 $ 799,109 $ 793,708    
Core deposit intangibles                
Recognized amounts of identifiable assets acquired and liabilities assumed:                
Deposits       7,970        
Other intangibles                
Recognized amounts of identifiable assets acquired and liabilities assumed:                
Other intangibles       3,014        
Thomas Gregory Associates Insurance Brokers, Inc.                
Consideration :                
Contingent consideration   $ 1,500            
Fringe Benefits Design of Minnesota, Inc                
Consideration :                
Contingent consideration     $ 1,400          
Recognized amounts of identifiable assets acquired and liabilities assumed:                
Goodwill     $ 2,100          
Elmira transaction                
Consideration :                
Cash       82,179        
Community Bank System, Inc. common stock       0        
Contingent consideration       0        
Total net consideration $ 82,200     82,179        
Recognized amounts of identifiable assets acquired and liabilities assumed:                
Cash and cash equivalents       84,988        
Investment securities 11,300     11,305        
Loans 437,000     436,954        
Premises and equipment, net       11,303        
Accrued interest and fees receivable       884        
Other assets       30,007        
Deposits 522,300     522,295        
Other liabilities       (3,541)        
Other Federal Home Loan Bank borrowings       (17,616)        
Subordinated debt held by unconsolidated subsidiary trusts       0        
Total identifiable assets, net       39,959        
Goodwill 42,200     42,220        
Elmira transaction | Core deposit intangibles                
Recognized amounts of identifiable assets acquired and liabilities assumed:                
Deposits $ 8,000     7,970        
Elmira transaction | Other intangibles                
Recognized amounts of identifiable assets acquired and liabilities assumed:                
Other intangibles       0        
Other                
Consideration :                
Cash       3,477        
Community Bank System, Inc. common stock       0        
Contingent consideration       0        
Total net consideration       3,477        
Recognized amounts of identifiable assets acquired and liabilities assumed:                
Cash and cash equivalents       0        
Investment securities       0        
Loans       0        
Premises and equipment, net       14        
Accrued interest and fees receivable       0        
Other assets       0        
Deposits       0        
Other liabilities       0        
Other Federal Home Loan Bank borrowings       0        
Subordinated debt held by unconsolidated subsidiary trusts       0        
Total identifiable assets, net       3,028        
Goodwill       449        
Other | Core deposit intangibles                
Recognized amounts of identifiable assets acquired and liabilities assumed:                
Deposits       0        
Other | Other intangibles                
Recognized amounts of identifiable assets acquired and liabilities assumed:                
Other intangibles       $ 3,014        
Total                
Consideration :                
Cash         29,870      
Community Bank System, Inc. common stock         0      
Contingent consideration         2,900      
Total net consideration         32,770      
Recognized amounts of identifiable assets acquired and liabilities assumed:                
Cash and cash equivalents         541      
Investment securities         0      
Loans         0      
Premises and equipment, net         760      
Accrued interest and fees receivable         0      
Other assets         579      
Deposits         0      
Other liabilities         (1,164)      
Other Federal Home Loan Bank borrowings         0      
Subordinated debt held by unconsolidated subsidiary trusts         0      
Total identifiable assets, net         27,053      
Goodwill         5,717      
Total | Core deposit intangibles                
Recognized amounts of identifiable assets acquired and liabilities assumed:                
Deposits         0      
Total | Other intangibles                
Recognized amounts of identifiable assets acquired and liabilities assumed:                
Other intangibles         $ 26,337      
Steuben Trust Corporation                
Consideration :                
Cash           21,613    
Community Bank System, Inc. common stock           76,942    
Contingent consideration           0    
Total net consideration           98,555    
Recognized amounts of identifiable assets acquired and liabilities assumed:                
Cash and cash equivalents           55,973    
Investment securities           180,497   $ 180,500
Loans           339,017   339,700
Premises and equipment, net           7,764    
Accrued interest and fees receivable           2,701    
Other assets           17,675    
Deposits           516,274   (516,300)
Other liabilities           (4,841)    
Other Federal Home Loan Bank borrowings           (6,000)    
Subordinated debt held by unconsolidated subsidiary trusts           (2,062)    
Total identifiable assets, net           78,574    
Goodwill           19,981   $ 20,000
Steuben Trust Corporation | Core deposit intangibles                
Recognized amounts of identifiable assets acquired and liabilities assumed:                
Deposits           2,928    
Steuben Trust Corporation | Other intangibles                
Recognized amounts of identifiable assets acquired and liabilities assumed:                
Other intangibles           $ 1,196