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LOANS AND ALLOWANCE FOR CREDIT LOSSES - Allowance for Credit Losses (Details) - USD ($)
$ in Thousands
3 Months Ended 12 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Dec. 31, 2023
Allowance for credit loss - loans      
Beginning balance $ 66,669    
Charge-offs     $ (784)
Ending balance 70,091   66,669
Accrued interest receivable on loans 34,400    
Amount pledged 9,813,409   9,637,929
Amounts outstanding 394,400    
Foreclosures in progress 5,200   5,800
Sale of secondary market eligible residential consumer mortgage loans 1,200    
Provision 6,148 $ 3,500  
Liabilities for off-balance-sheet      
Beginning balance 913 1,123 1,123
Charge-offs 0 0  
Recoveries 0 0  
Provision (115) (122)  
Ending balance 798 1,001 913
Assets pledged as collateral | Borrowings from FHLB and FRB      
Allowance for credit loss - loans      
Amount pledged 4,440,000    
Elmira Savings Bank ("Elmira")      
Allowance for credit loss - loans      
Beginning balance 66,700    
Ending balance 70,100 63,200 66,700
Commercial Loan      
Allowance for credit loss - loans      
Charge-offs (261)    
Consumer indirect      
Allowance for credit loss - loans      
Charge-offs (3,060)   (9,352)
Consumer direct      
Allowance for credit loss - loans      
Charge-offs (873)   (2,009)
Home equity      
Allowance for credit loss - loans      
Charge-offs (23)   (119)
Consumer mortgage      
Allowance for credit loss - loans      
Charge-offs (93)   (669)
Commercial Portfolio Segment | Commercial Loan      
Allowance for credit loss - loans      
Beginning balance 26,854 23,297 23,297
Charge-offs (261) (175)  
Recoveries 39 172  
Provision 2,739 1,933  
Ending balance 29,371 25,227 26,854
Residential Portfolio Segment | Home equity      
Allowance for credit loss - loans      
Beginning balance 1,628 1,594 1,594
Charge-offs (23) 0  
Recoveries 3 6  
Provision (27) (12)  
Ending balance 1,581 1,588 1,628
Residential Portfolio Segment | Consumer mortgage      
Allowance for credit loss - loans      
Beginning balance 15,333 14,343 14,343
Charge-offs (93) (19)  
Recoveries 3 7  
Provision (753) (53)  
Ending balance 14,490 14,278 15,333
Consumer Portfolio Segment | Consumer indirect      
Allowance for credit loss - loans      
Beginning balance 18,585 17,852 17,852
Charge-offs (3,060) (2,531)  
Recoveries 1,209 1,347  
Provision 3,560 1,379  
Ending balance 20,294 18,047 18,585
Consumer Portfolio Segment | Consumer direct      
Allowance for credit loss - loans      
Beginning balance 3,269 2,973 2,973
Charge-offs (873) (505)  
Recoveries 215 187  
Provision 744 375  
Ending balance 3,355 3,030 3,269
Unallocated      
Allowance for credit loss - loans      
Beginning balance 1,000 1,000 1,000
Charge-offs 0 0  
Recoveries 0 0  
Provision 0 0  
Ending balance 1,000 1,000 1,000
Allowances For Credit Losses [Member]      
Allowance for credit loss - loans      
Beginning balance 66,669 61,059 61,059
Charge-offs (4,310) (3,230)  
Recoveries 1,469 1,719  
Provision 6,263 3,622  
Ending balance 70,091 63,170 66,669
Total Allowances For Credit Losses [Member]      
Allowance for credit loss      
Beginning balance 67,582 62,182 62,182
Charge-offs (4,310) (3,230)  
Recoveries 1,469 1,719  
Provision 6,148 3,500  
Ending balance $ 70,889 $ 64,171 $ 67,582