REGULATORY MATTERS (Tables)

12 Months Ended

Dec. 31, 2023

REGULATORY MATTERS

Schedule of capital ratios and amounts

									For capital adequacy				To be well-capitalized
					For capital adequacy				purposes plus Capital				under prompt
	Actual				purposes				Conservation Buffer				corrective action
(000’s omitted)	Amount		Ratio		Amount		Ratio		Amount		Ratio		Amount		Ratio
Community Bank System, Inc.:
2023
Tier 1 Leverage ratio	$	1,402,188	9.34	%	$	600,442	4.00	%					$	750,553	5.00	%
Common equity tier 1 capital		1,402,042	14.75	%		427,618	4.50	%	$	665,184	7.00	%		617,671	6.50	%
Tier 1 risk-based capital		1,402,188	14.76	%		570,158	6.00	%		807,723	8.50	%		760,210	8.00	%
Total risk-based capital		1,468,920	15.46	%		760,210	8.00	%		997,776	10.50	%		950,263	10.00	%
2022
Tier 1 Leverage ratio	$	1,381,598	8.79	%	$	628,485	4.00	%					$	785,606	5.00	%
Common equity tier 1 capital		1,381,439	15.71	%		395,771	4.50	%	$	615,644	7.00	%		571,669	6.50	%
Tier 1 risk-based capital		1,381,598	15.71	%		527,695	6.00	%		747,568	8.50	%		703,593	8.00	%
Total risk-based capital		1,442,529	16.40	%		703,593	8.00	%		923,466	10.50	%		879,491	10.00	%
Community Bank, N.A.:
2023
Tier 1 Leverage ratio	$	1,139,569	7.70	%	$	591,877	4.00	%					$	739,846	5.00	%
Common equity tier 1 capital		1,139,423	12.11	%		423,442	4.50	%	$	658,688	7.00	%		611,639	6.50	%
Tier 1 risk-based capital		1,139,569	12.11	%		564,590	6.00	%		799,835	8.50	%		752,786	8.00	%
Total risk-based capital		1,206,301	12.82	%		752,786	8.00	%		988,032	10.50	%		940,983	10.00	%
2022
Tier 1 Leverage ratio	$	1,122,639	7.26	%	$	618,874	4.00	%					$	773,593	5.00	%
Common equity tier 1 capital		1,122,480	12.86	%		392,800	4.50	%	$	611,022	7.00	%		567,378	6.50	%
Tier 1 risk-based capital		1,122,639	12.86	%		523,733	6.00	%		741,955	8.50	%		698,311	8.00	%
Total risk-based capital		1,183,570	13.56	%		698,311	8.00	%		916,533	10.50	%		872,889	10.00	%