Community Bank System (CBU) 10-Q 9 May 16 2016 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2016	Apr. 30, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	COMMUNITY BANK SYSTEM, INC.
Entity Central Index Key	723,188
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		44,111,656
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2016

CONSOLIDATED STATEMENTS OF COND

CONSOLIDATED STATEMENTS OF CONDITION (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Assets:
Cash and cash equivalents	$ 138,513	$ 153,210
Available-for-sale investment securities (cost of $2,737,644 and $2,742,278, respectively)	2,870,736	2,808,113
Other securities, at cost	32,142	39,827
Loans held for sale, at fair value	339	932
Loans	4,821,172	4,801,375
Allowance for loan losses	(45,596)	(45,401)
Net loans	4,775,576	4,755,974
Goodwill, net	465,142	463,252
Core deposit intangibles, net	9,069	9,789
Other intangibles, net	10,670	11,105
Intangible assets, net	484,881	484,146
Premises and equipment, net	113,481	114,434
Accrued interest and fees receivable	29,830	25,904
Other assets	170,403	170,129
Total assets	8,615,901	8,552,669
Liabilities:
Noninterest-bearing deposits	1,533,085	1,499,616
Interest-bearing deposits	5,585,977	5,373,858
Total deposits	7,119,062	6,873,474
Borrowings	33,700	301,300
Subordinated debt held by unconsolidated subsidiary trusts	102,152	102,146
Accrued interest and other liabilities	160,322	135,102
Total liabilities	$ 7,415,236	$ 7,412,022
Commitments and contingencies (See Note J)
Shareholders' equity:
Preferred stock, $1.00 par value, 500,000 shares authorized, 0 shares issued	$ 0	$ 0
Common stock, $1.00 par value, 75,000,000 shares authorized; 44,598,341 and 44,442,568 shares issued, respectively	44,598	44,443
Additional paid-in capital	531,357	528,015
Retained earnings	577,384	566,591
Accumulated other comprehensive income	61,287	19,235
Treasury stock, at cost (528,562 and 667,708 shares, respectively)	(13,961)	(17,637)
Total shareholders' equity	1,200,665	1,140,647
Total liabilities and shareholders' equity	$ 8,615,901	$ 8,552,669

CONSOLIDATED STATEMENTS OF CON3

CONSOLIDATED STATEMENTS OF CONDITION (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Assets:
Available-for-sale investment securities, cost	$ 2,737,644	$ 2,742,278
Shareholders' equity:
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	500,000	500,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	75,000,000	75,000,000
Common stock, shares issued (in shares)	44,598,341	44,442,568
Treasury stock, shares at cost (in shares)	528,562	667,708

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Interest income:
Interest and fees on loans	$ 51,650	$ 45,591
Interest and dividends on taxable investments	13,596	12,060
Interest on nontaxable investments	4,510	4,803
Total interest income	69,756	62,454
Interest expense:
Interest on deposits	1,894	1,800
Interest on borrowings	287	200
Interest on subordinated debt held by unconsolidated subsidiary trusts	694	614
Total interest expense	2,875	2,614
Net interest income	66,881	59,840
Provision for loan losses	1,341	623
Net interest income after provision for loan losses	65,540	59,217
Noninterest revenues:
Deposit service fees	13,734	12,470
Other banking services	1,579	1,055
Employee benefit services	12,011	11,075
Insurance revenues	5,841	399
Wealth management services	5,116	4,047
Total noninterest revenues	38,281	29,046
Noninterest expenses:
Salaries and employee benefits	39,138	31,029
Occupancy and equipment	7,663	7,395
Data processing and communications	8,412	6,990
Amortization of intangible assets	1,442	919
Legal and professional fees	2,516	1,746
Office supplies and postage	1,778	1,580
Business development and marketing	2,013	1,564
FDIC insurance premiums	1,101	989
Acquisition expenses	77	395
Other expenses	3,529	3,341
Total noninterest expenses	67,669	55,948
Income before income taxes	36,152	32,315
Income taxes	11,749	10,018
Net income	$ 24,403	$ 22,297
Basic earnings per share (in dollars per share)	$ 0.55	$ 0.55
Diluted earnings per share (in dollars per share)	0.55	0.54
Cash dividends declared per share (in dollars per share)	$ 0.31	$ 0.30

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Pension and other post retirement obligations:
Amortization of actuarial losses included in net periodic pension cost, gross	$ 375	$ 363
Tax effect	(144)	(140)
Amortization of actuarial losses included in net periodic pension cost, net	231	223
Amortization of prior service cost included in net periodic pension cost, gross	(34)	(43)
Tax effect	13	16
Amortization of prior service cost included in net periodic pension cost, net	(21)	(27)
Other comprehensive income related to pension and other post retirement obligations, net of taxes	210	196
Unrealized gains on available-for-sale securities:
Net unrealized holding gains arising during period, gross	67,257	31,389
Tax effect	(25,415)	(13,372)
Net unrealized holding gains arising during period, net	41,842	18,017
Other comprehensive income related to unrealized gains on available-for-sale securities, net of taxes	41,842	18,017
Other comprehensive income, net of tax	42,052	18,213
Net income	24,403	22,297
Comprehensive income	66,455	$ 40,510
Accumulated Other Comprehensive Income By Component:
Unrealized loss for pension and other postretirement obligations	(34,006)		$ (34,347)
Tax effect	12,933		13,064
Net unrealized loss for pension and other postretirement obligations	(21,073)		(21,283)
Unrealized gain on available-for-sale securities	133,092		65,835
Tax effect	(50,732)		(25,317)
Net unrealized gain on available-for-sale securities	82,360		40,518
Accumulated other comprehensive income	$ 61,287		$ 19,235

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY (Unaudited) - 3 months ended Mar. 31, 2016 - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income [Member]	Treasury Stock [Member]	Total
Balance at Dec. 31, 2015	$ 44,443	$ 528,015	$ 566,591	$ 19,235	$ (17,637)	$ 1,140,647
Balance (in shares) at Dec. 31, 2015	43,774,860
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			24,403			24,403
Other comprehensive income, net of tax				42,052		42,052
Cash dividends declared:
Common, $0.31 per share			(13,610)			(13,610)
Common stock issued under employee stock plan, including tax benefits of $594	$ 155	777				932
Common stock issued under employee stock plan, including tax benefits of $594 (in shares)	155,773
Stock-based compensation		1,219				1,219
Treasury stock issued to benefit plan		1,346			3,676	5,022
Treasury stock issued to benefit plan (in shares)	139,146
Balance at Mar. 31, 2016	$ 44,598	$ 531,357	$ 577,384	$ 61,287	$ (13,961)	$ 1,200,665
Balance (in shares) at Mar. 31, 2016	44,069,779

CONSOLIDATED STATEMENT OF CHAN7

CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY (Unaudited) (Parenthetical) $ in Thousands	3 Months Ended
	Mar. 31, 2016USD ($)$ / shares
Cash dividends declared:
Dividends declared per common share (in dollars per share) | $ / shares	$ 0.31
Common stock issued under employee stock plan, tax benefits | $	$ 594

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Operating activities:
Net income	$ 24,403	$ 22,297
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	3,556	3,247
Amortization of intangible assets	1,442	919
Net accretion on securities, loans and borrowings	(911)	(595)
Stock-based compensation	1,219	1,151
Provision for loan losses	1,341	623
Amortization of mortgage servicing rights	131	104
Income from bank-owned life insurance policies	(355)	(273)
Net (gain) loss on sale of loans and other assets	(68)	176
Change in other assets and liabilities	(5,465)	(5,635)
Net cash provided by operating activities	25,293	22,014
Investing activities:
Proceeds from maturities of available-for-sale investment securities	18,894	36,670
Proceeds from maturities of other investment securities	12,297	6,404
Purchases of available-for-sale investment securities	(12,255)	(153,211)
Purchases of other securities	(4,612)	0
Net change in loans	(22,031)	70,013
Cash paid for acquisition, net of cash acquired of $0 and $0, respectively	(575)	0
Purchases of premises and equipment, net	(2,639)	(3,321)
Net cash used in investing activities	(10,921)	(43,445)
Financing activities:
Net change in deposits	245,588	191,283
Net change in borrowings, net of payments of $0 and $0	(267,600)	(142,300)
Issuance of common stock	932	2,941
Purchases of treasury stock	0	(9,125)
Sales of treasury stock	5,022	2,247
Cash dividends paid	(13,605)	(12,174)
Tax benefits from share-based payment arrangements	594	696
Net cash (used in)/provided by financing activities	(29,069)	33,568
Change in cash and cash equivalents	(14,697)	12,137
Cash and cash equivalents at beginning of period	153,210	138,396
Cash and cash equivalents at end of period	138,513	150,533
Supplemental disclosures of cash flow information:
Cash paid for interest	2,863	2,642
Cash paid for income taxes	7,065	5,707
Supplemental disclosures of noncash financing and investing activities:
Dividends declared and unpaid	13,610	12,306
Transfers from loans to other real estate	$ 390	$ 521

CONSOLIDATED STATEMENTS OF CAS9

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Investing activities:
Cash acquired from acquisition	$ 0	$ 0
Financing activities:
Payment made on borrowings	$ 0	$ 0

BASIS OF PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2016
BASIS OF PRESENTATION [Abstract]
BASIS OF PRESENTATION	NOTE A: BASIS OF PRESENTATION The interim financial data as of and for the three months ended March 31, 2016 is unaudited; however, in the opinion of Community Bank System, Inc. (the “Company”), the interim data includes all adjustments, consisting only of normal recurring adjustments, necessary for a fair statement of the results for the interim periods in conformity with generally accepted accounting principles (“GAAP”). The results of operations for the interim periods are not necessarily indicative of the results that may be expected for the full year or any other interim period.

ACQUISITIONS

ACQUISITIONS	3 Months Ended
	Mar. 31, 2016
ACQUISITIONS [Abstract]
ACQUISITIONS	NOTE B: ACQUISITIONS On January 4, 2016, the Company, through its subsidiary, CBNA Insurance Agency, Inc.(“CBNA Insurance”), completed its acquisition of WJL Agencies Inc. doing business as The Clark Insurance Agencies (“WJL”), an insurance agency operating in Canton, New York. The Company paid $0.6 million in cash for the intangible assets of the company. Goodwill in the amount of $0.3 million and intangible assets in the amount of $0.3 million were recorded in conjunction with the acquisition. The effects of the acquired assets and liabilities have been included in the consolidated financial statements since that date. On December 4, 2015, the Company completed its acquisition of Oneida Financial Corp. (“Oneida”), parent company of Oneida Savings Bank, headquartered in Oneida, New York for approximately $158 million in Company stock and cash, comprised of $56.3 million of cash and the issuance of 2.38 million shares of common stock. Upon the completion of the merger, Community Bank, N.A. (“CBNA” or “the Bank”) added 12 branch locations in Oneida and Madison counties and approximately $769 million of assets, including approximately $399 million of loans and $226 million of investment securities, along with $699 million of deposits. Through the acquisition of Oneida, the Company acquired OneGroup NY, Inc. (“OneGroup”) and Oneida Wealth Management, Inc. (“OWM”) as wholly-owned subsidiaries primarily engaged in offering insurance and investment advisory services. These subsidiaries complement the Company’s other non-banking financial services businesses. The effects of the acquired assets and liabilities have been included in the consolidated financial statements since that date. The assets and liabilities assumed in the acquisitions were recorded at their estimated fair values based on management's best estimates using information available at the dates of the acquisition, and were subject to adjustment based on updated information not available at the time of acquisition. During the first quarter of 2016, the carrying amount of other assets decreased by $0.9 million and other liabilities increased by $0.7 million as a result of adjustments made to fair value estimates recorded for the Oneida acquisition. Other assets decreased as a result of new information obtained related to the fair value calculation of loans partially offset by a decrease in the fair value adjustment made to accounts receivable for uncollectible accounts as actual cash receipts exceed anticipated cash receipts. Other liabilities increased as a result of updated information related to deferred taxes. Goodwill increased $1.6 million as a result of these changes in fair value estimates. The above referenced acquisitions expanded the Company’s geographical presence in New York and Pennsylvania and management expects that the Company will benefit from greater geographic diversity and the advantages of other synergistic business development opportunities. The following table summarizes the estimated fair value of the assets acquired and liabilities assumed after considering the measurement period adjustments described above (000s omitted) 2016 2015 Consideration paid: Cash $ 575 $ 56,266 Community Bank System, Inc. common stock 0 102,202 Total net consideration paid 575 158,468 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash and cash equivalents 0 81,772 Investment securities 0 225,729 Loans 0 399,422 Premises and equipment 0 22,212 Accrued interest receivable 0 1,133 Other assets 0 26,529 Core deposit intangibles 0 2,570 Other intangibles 288 9,994 Deposits 0 (699,241 ) Other liabilities 0 (1,333 ) Total identifiable assets, net 288 68,787 Goodwill $ 287 $ 89,681 Acquired loans that have evidence of deterioration in credit quality since origination and for which it is probable, at acquisition, that the Company will be unable to collect all contractually required payments were aggregated by comparable characteristics and recorded at fair value without a carryover of the related allowance for loan losses. Cash flows for each loan were determined using an estimate of credit losses and an estimated rate of prepayments. Projected monthly cash flows were then discounted to present value using a market-based discount rate. The excess of the undiscounted expected cash flows over the estimated fair value is referred to as the “accretable yield” and is recognized into interest income over the remaining lives of the acquired loans. The following is a summary of the loans acquired from Oneida at the date of acquisition: (000s omitted) Acquired Impaired Loans Acquired Non-impaired Loans Total Acquired Loans Contractually required principal and interest at acquisition $ 5,138 $ 484,937 $ 490,075 Contractual cash flows not expected to be collected (1,977 ) (4,833 ) (6,810 ) Expected cash flows at acquisition 3,161 480,104 483,265 Interest component of expected cash flows (341 ) (83,502 ) (83,843 ) Fair value of acquired loans $ 2,820 $ 396,602 $ 399,422 The fair value of checking, savings and money market deposit accounts acquired were assumed to approximate the carrying value as these accounts have no stated maturity and are payable on demand. Certificate of deposit accounts were valued at the present value of the certificates’ expected contractual payments discounted at market rates for similar certificates. The core deposit intangibles and other intangibles related to the Oneida acquisition and the other intangibles related to WJL are being amortized using an accelerated method over their estimated useful life of eight years. The goodwill, which is not amortized for book purposes, was assigned to the Banking and All Other segments for the Oneida acquisition and the All Other Segment for WJL. Goodwill arising from the Oneida acquisition is not deductible for tax purposes. Goodwill arising from the WJL acquisition is deductible for tax purposes. Direct costs related to the acquisitions were expensed as incurred. Merger and acquisition integration-related expenses amount to $0.1 million and $0.4 million during the three months ended March 31, 2016 and 2015, respectively, and have been separately stated in the Consolidated Statements of Income. Supplemental Pro Forma Financial Information The following unaudited condensed pro forma information assumes the Oneida acquisition had been completed as of January 1, 2015 for the three months ended March 31, 2015. The pro forma information does not include amounts related to WJL as the amounts were immaterial and financial information is not readily available. The table below has been prepared for comparative purposes only and is not necessarily indicative of the actual results that would have been attained had the acquisition occurred as of the beginning of the years presented, nor is it indicative of the Company’s future results. Furthermore, the unaudited pro forma information does not reflect management’s estimate of any revenue-enhancing opportunities nor anticipated cost savings or the impact of conforming certain acquiree accounting policies to the Company’s policies that may have occurred as a result of the integration and consolidation of the acquisitions. The pro forma information set forth below reflects the historical results of Oneida combined with the Company’s consolidated statement of income with adjustments related to (a) certain purchase accounting fair value adjustments; and (b) amortization of customer lists and core deposit intangibles. Acquisition-related expenses totaling $0.4 million are excluded from the pro forma information for the three months ended March 31, 2015. (000’s omitted) Pro Forma (Unaudited) Three Months Ended March 31, 2015 Total revenue, net of interest expense $ 102,943 Net income 24,298

ACCOUNTING POLICIES

ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2016
ACCOUNTING POLICIES [Abstract]
ACCOUNTING POLICIES	NOTE C: ACCOUNTING POLICIES The accounting policies of the Company, as applied in the consolidated interim financial statements presented herein, are substantially the same as those followed on an annual basis as presented on pages 56 through 61 of the Annual Report on Form 10-K for the year ended December 31, 2015 filed with the Securities and Exchange Commission (“SEC”) on February 29, 2016. Critical Accounting Policies Acquired Loans Acquired loans are initially recorded at their acquisition date fair values. The carryover of allowance for loan losses is prohibited as any credit losses in the loans are included in the determination of the fair value of the loans at the acquisition date. Fair values for acquired loans are based on a discounted cash flow methodology that involves assumptions and judgments as to credit risk, prepayment risk, liquidity risk, default rates, loss severity, payment speeds, collateral values and discount rate. Acquired Impaired Loans Acquired loans that have evidence of deterioration in credit quality since origination and for which it is probable, at acquisition, that the Company will be unable to collect all contractually required payments are accounted for as impaired loans under Accounting Standards Codification (“ASC”) 310-30. The excess of undiscounted cash flows expected at acquisition over the estimated fair value is referred to as the accretable discount and is recognized into interest income over the remaining life of the loans using the interest method. The difference between contractually required payments at acquisition and the undiscounted cash flows expected to be collected at acquisition is referred to as the non-accretable discount. The non-accretable discount represents estimated future credit losses and other contractually required payments that the Company does not expect to collect. Subsequent decreases in expected cash flows are recognized as impairments through a charge to the provision for credit losses resulting in an increase in the allowance for loan losses. Subsequent improvements in expected cash flows result in a recovery of previously recorded allowance for loan losses or a reversal of a corresponding amount of the non-accretable discount, which the Company then reclassifies as an accretable discount that is recognized into interest income over the remaining life of the loans using the interest method. Acquired loans that met the criteria for non-accrual of interest prior to acquisition may be considered performing upon acquisition, regardless of whether the customer is contractually delinquent, if the Company can reasonably estimate the timing and amount of the expected cash flows on such loans and if the Company expects to fully collect the new carrying value of the loans. As such, the Company may no longer consider the loans to be non-accrual or non-performing and may accrue interest on these loans, including the impact of any accretable discount. Acquired Non-impaired Loans Acquired loans that do not meet the requirements under ASC 310-30 are considered acquired non-impaired loans. The difference between the acquisition date fair value and the outstanding balance represents the fair value adjustment for a loan and includes both credit and interest rate considerations. Fair value adjustments may be discounts (or premiums) to a loan’s cost basis and are accreted (or amortized) to net interest income (or expense) over the loan’s remaining life in accordance with ASC 310-20. Fair value adjustments for revolving loans are accreted (or amortized) using a straight line method. Term loans are accreted (or amortized) using the constant effective yield method. Subsequent to the purchase date, the methods used to estimate the allowance for loan losses for the acquired non-impaired loans are consistent with the policy described below. However, the Company compares the net realizable value of the loans to the carrying value, for loans collectively evaluated for impairment. The carrying value represents the net of the loan’s unpaid principal balance and the remaining purchase discount (or premium) that has yet to be accreted into interest income. When the carrying value exceeds the net realizable value, an allowance for loan loss is recognized. Allowance for Loan Losses Management continually evaluates the credit quality of the Company’s loan portfolio, and performs a formal review of the adequacy of the allowance for loan losses on a quarterly basis. The allowance reflects management’s best estimate of probable losses inherent in the loan portfolio. Determination of the allowance is subjective in nature and requires significant estimates. The Company’s allowance methodology consists of two broad components - general and specific loan loss allocations. The general loan loss allocation is composed of two calculations that are computed on five main loan segments: business lending; consumer direct; consumer indirect; home equity; and consumer mortgage. The first calculation is quantitative and determines an allowance level based on the latest 36 months of historical net charge-off data for each loan class (commercial loans exclude balances with specific loan loss allocations). The second calculation is qualitative and takes into consideration eight qualitative environmental factors: levels and trends in delinquencies and impaired loans; levels of and trends in charge-offs and recoveries; trends in volume and terms of loans; effects of any changes in risk selection and underwriting standards, and other changes in lending policies, procedures, and practices; experience, ability, and depth of lending management and other relevant staff; national and local economic trends and conditions; industry conditions; and effects of changes in credit concentrations. A component of the qualitative calculation is the unallocated allowance for loan loss. The qualitative and quantitative calculations are added together to determine the general loan loss allocation. The specific loan loss allocation relates to individual commercial loans that are both greater than $0.5 million and in a nonaccruing status with respect to interest. Specific loan losses are based on discounted estimated cash flows, including any cash flows resulting from the conversion of collateral or collateral shortfalls. The allowance levels computed from the specific and general loan loss allocation methods are combined with unallocated allowances and allowances needed for acquired loans to derive the total required allowance for loan losses to be reflected on the Consolidated Statement of Condition. Loan losses are charged off against the allowance, while recoveries of amounts previously charged off are credited to the allowance. A provision for loan losses is charged to operations based on management’s periodic evaluation of factors previously mentioned. Investment Securities The Company can classify its investments in debt and equity securities as held-to-maturity, available-for-sale, or trading. Held-to-maturity securities are those for which the Company has the positive intent and ability to hold until maturity, and are reported at cost, which is adjusted for amortization of premiums and accretion of discounts. Securities classified as available-for-sale are reported at fair value with net unrealized gains and losses reflected as a separate component of shareholders' equity, net of applicable income taxes. None of the Company's investment securities have been classified as trading securities at March 31, 2016. Certain equity securities are stated at cost and include restricted stock of the Federal Reserve Bank of New York (“Federal Reserve”) and Federal Home Loan Bank of New York (“FHLB”). Fair values for investment securities are based upon quoted market prices, where available. If quoted market prices are not available, fair values are based upon quoted market prices of comparable instruments, or a discounted cash flow model using market estimates of interest rates and volatility. The Company conducts an assessment of all securities in an unrealized loss An OTTI loss must be recognized for a debt security in an unrealized loss position if there is intent to sell the security or it is more likely than not the Company will be required to sell the security prior to recovery of its amortized cost basis. In this situation, the amount of loss recognized in income is equal to the difference between the fair value and the amortized cost basis of the security. Even if management does not have the intent, and it is not more likely than not that the Company will be required to sell the securities, an evaluation of the expected cash flows to be received is performed to determine if a credit loss has occurred. For debt securities, a critical component of the evaluation for OTTI is the identification of credit-impaired securities, where the Company does not expect to receive cash flows sufficient to recover the entire amortized cost basis of the security. In the event of a credit loss, only the amount of impairment associated with the credit loss would be recognized in income. The portion of the unrealized loss relating to other factors, such as liquidity conditions in the market or changes in market interest rates, is recorded in accumulated other comprehensive loss. Equity securities are also evaluated to determine whether the unrealized loss is expected to be recoverable based on whether evidence exists to support a realizable value equal to or greater than the amortized cost basis. If it is probable that the amortized cost basis will not be recovered, taking into consideration the estimated recovery period and the ability to hold the equity security until recovery, OTTI is recognized in earnings equal to the difference between the fair value and the amortized cost basis of the security. The specific identification method is used in determining the realized gains and losses on sales of investment securities and OTTI charges. Premiums and discounts on securities are amortized and accreted, respectively, on the interest method basis over the period to maturity or estimated life of the related security. Purchases and sales of securities are recognized on a trade date basis. Intangible Assets Intangible assets include core deposit intangibles, customer relationship intangibles and goodwill arising from acquisitions. Core deposit intangibles and customer relationship intangibles are amortized on either an accelerated or straight-line basis over periods ranging from seven to 20 years. The initial and ongoing carrying value of goodwill and other intangible assets is based upon discounted cash flow modeling techniques that require management to make estimates regarding the amount and timing of expected future cash flows. It also requires use of a discount rate that reflects the current return requirements of the market in relation to present risk-free interest rates, required equity market premiums, peer volatility indicators, and company-specific risk indicators. The Company evaluates goodwill for impairment on an annual basis, or more often if events or circumstances indicate there may be impairment. The implied fair value of a reporting unit’s goodwill is compared to its carrying amount and the impairment loss is measured by the excess of the carrying value over fair value. The fair value of each reporting unit is compared to the carrying amount of that reporting unit in order to determine if impairment is indicated. Retirement Benefits The Company provides defined benefit pension benefits to eligible employees and post-retirement health and life insurance benefits to certain eligible retirees. The Company also provides deferred compensation and supplemental executive retirement plans for selected current and former employees, officers, and directors. Expense under these plans is charged to current operations and consists of several components of net periodic benefit cost based on various actuarial assumptions regarding future experience under the plans, including discount rate, rate of future compensation increases, and expected return on plan assets. New Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) In January 2016, the FASB issued ASU 2016-1, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. The Company is currently evaluating the effect the guidance will have on the Company’s consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) Topic 840, Leases In March 2016, the FASB issued ASU 2016-09, Compensation – Stock Compensation (Topic 718)

INVESTMENT SECURITIES

INVESTMENT SECURITIES	3 Months Ended
	Mar. 31, 2016
INVESTMENT SECURITIES [Abstract]
INVESTMENT SECURITIES	NOTE D: INVESTMENT SECURITIES The amortized cost and estimated fair value of investment securities as of March 31, 2016 and December 31, 2015 are as follows: March 31, 2016 December 31, 2015 (000's omitted) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-Sale Portfolio: U.S. Treasury and agency securities $ 1,868,429 $ 95,114 $ 0 $ 1,963,543 $ 1,866,819 $ 35,186 $ 2,027 $ 1,899,978 Obligations of state and political subdivisions 632,114 30,283 5 662,392 640,455 26,487 59 666,883 Government agency mortgage-backed securities 208,300 7,500 529 215,271 205,220 6,906 1,261 210,865 Corporate debt securities 16,639 55 10 16,684 16,672 66 58 16,680 Government agency collateralized mortgage obligations 11,911 525 0 12,436 12,862 446 0 13,308 Marketable equity securities 251 178 19 410 250 163 14 399 Total available-for-sale portfolio $ 2,737,644 $ 133,655 $ 563 $ 2,870,736 $ 2,742,278 $ 69,254 $ 3,419 $ 2,808,113 Other Securities: Federal Home Loan Bank common stock 7,258 7,258 $ 19,317 $ 19,317 Federal Reserve Bank common stock 20,663 20,663 16,050 16,050 Other equity securities 4,221 4,221 4,460 4,460 Total other securities $ 32,142 $ 32,142 $ 39,827 $ 39,827 A summary of investment securities that have been in a continuous unrealized loss position is as follows: As of March 31, 2016 Less than 12 Months 12 Months or Longer Total (000's omitted) # Fair Value Gross Unrealized Losses # Fair Value Gross Unrealized Losses # Fair Value Gross Unrealized Losses Available-for-Sale Portfolio: Obligations of state and political subdivisions 1 $ 72 $ 0 2 $ 755 $ 5 3 $ 827 $ 5 Government agency mortgage-backed securities 9 6,470 17 19 30,167 512 28 36,637 529 Corporate debt securities 0 0 0 1 2,743 10 1 2,743 10 Government agency collateralized mortgage obligations 0 0 0 2 3 0 2 3 0 Marketable equity securities 1 82 19 0 0 0 1 82 19 Total available-for-sale/investment portfolio 11 $ 6,624 $ 36 24 $ 33,668 $ 527 35 $ 40,292 $ 563 As of December 31, 2015 Less than 12 Months 12 Months or Longer Total (000's omitted) # Fair Value Gross Unrealized Losses # Fair Value Gross Unrealized Losses # Fair Value Gross Unrealized Losses Available-for-Sale Portfolio: U.S. Treasury and agency obligations 9 $ 353,844 $ 2,027 0 $ 0 $ 0 9 $ 353,844 $ 2,027 Obligations of state and political subdivisions 18 8,804 34 2 735 25 20 9,539 59 Government agency mortgage-backed securities 17 24,178 161 19 30,103 1,100 36 54,281 1,261 Corporate debt securities 1 3,024 0 1 2,710 58 2 5,734 58 Government agency collateralized mortgage obligations 0 0 0 2 3 0 2 3 0 Marketable equity securities 1 87 14 0 0 0 1 87 14 Total available-for-sale/investment portfolio 46 $ 389,937 $ 2,236 24 $ 33,551 $ 1,183 70 $ 423,488 $ 3,419 The unrealized losses reported pertaining to securities issued by the U.S. government and its sponsored entities, include treasuries, agencies, and mortgage-backed securities issued by the Government National Mortgage Association (“GNMA”), the Federal National Mortgage Association (“FNMA”), and the Federal Home Loan Corporation (“FHLMC”), which are currently rated AAA by Moody’s Investor Services, AA+ by Standard & Poor’s and are guaranteed by the U.S. government. The majority of the obligations of state and political subdivisions and corporations carry a credit rating of A or better. Additionally, a majority of the obligations of state and political subdivisions carry a secondary level of credit enhancement. The Company does not intend to sell these securities, nor is it more likely than not that the Company will be required to sell these securities prior to recovery of the amortized cost. The unrealized losses in the portfolios are primarily attributable to changes in interest rates. As such, management does not believe any individual unrealized loss as of March 31, 2016 represents OTTI. The amortized cost and estimated fair value of debt securities at March 31, 2016, by contractual maturity, are shown below. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Securities not due at a single maturity date are shown separately. Available-for-Sale (000's omitted) Amortized Cost Fair Value Due in one year or less $ 42,379 $ 42,646 Due after one through five years 732,229 765,044 Due after five years through ten years 1,515,627 1,594,586 Due after ten years 226,947 240,343 Subtotal 2,517,182 2,642,619 Government agency mortgage-backed securities 208,300 215,271 Government agency collateralized mortgage obligations 11,911 12,436 Total $ 2,737,393 $ 2,870,326

LOANS

LOANS	3 Months Ended
	Mar. 31, 2016
LOANS [Abstract]
LOANS	NOTE E: LOANS The segments of the Company’s loan portfolio are disaggregated into the following classes that allow management to monitor risk and performance: · Consumer mortgages consist primarily of fixed rate residential instruments, typically 10 – 30 years in contractual term, secured by first liens on real property. · Business lending is comprised of general purpose commercial and industrial loans including, but not limited to, agricultural-related and dealer floor plans, as well as mortgages on commercial properties. · Consumer indirect consists primarily of installment loans originated through selected dealerships and are secured by automobiles, marine and other recreational vehicles. · Consumer direct consists of all other loans to consumers such as personal installment loans and lines of credit. · Home equity products are consumer purpose installment loans or lines of credit most often secured by a first or second lien position on residential real estate with terms up to 30 years. The balances of these classes are summarized as follows: (000's omitted) March 31, 2016 December 31, 2015 Consumer mortgage $ 1,777,792 $ 1,769,754 Business lending 1,509,421 1,497,271 Consumer indirect 941,151 935,760 Consumer direct 189,535 195,076 Home equity 403,273 403,514 Gross loans, including deferred origination costs 4,821,172 4,801,375 Allowance for loan losses (45,596 ) (45,401 ) Loans, net of allowance for loan losses $ 4,775,576 $ 4,755,974 The outstanding balance related to credit impaired acquired loans was $8.3 million and $8.5 million at March 31, 2016 and December 31, 2015, respectively. The changes in the accretable discount related to the credit impaired acquired loans are as follows: (000’s omitted) Balance at December 31, 2015 $ 810 Accretion recognized, year-to-date (140 ) Net reclassification to accretable from non-accretable 43 Balance at March 31, 2016 $ 713 Credit Quality Management monitors the credit quality of its loan portfolio on an ongoing basis. Measurement of delinquency and past due status are based on the contractual terms of each loan. Past due loans are reviewed on a monthly basis to identify loans for non-accrual status. The following is an aged analysis of the Company’s past due loans, by class as of March 31, 2016: Legacy Loans (000’s omitted) Past Due 30 – 89 Days 90+ Days Past Due and Still Accruing Nonaccrual Total Past Due Current Total Loans Consumer mortgage $ 8,452 $ 1,214 $ 11,642 $ 21,308 $ 1,574,883 $ 1,596,191 Business lending 2,560 46 6,417 9,023 1,245,975 1,254,998 Consumer indirect 7,793 183 0 7,976 892,160 900,136 Consumer direct 858 53 1 912 173,868 174,780 Home equity 724 341 1,985 3,050 301,148 304,198 Total $ 20,387 $ 1,837 $ 20,045 $ 42,269 $ 4,188,034 $ 4,230,303 Acquired Loans (000’s omitted) Past Due 30 – 89 Days 90+ Days Past Due and Still Accruing Nonaccrual Total Past Due Acquired Impaired (1) Current Total Loans Consumer mortgage $ 1,098 $ 342 $ 1,884 $ 3,324 $ 0 $ 178,277 $ 181,601 Business lending 129 0 1,420 1,549 7,174 245,700 254,423 Consumer indirect 126 0 0 126 0 40,889 41,015 Consumer direct 122 6 13 141 0 14,614 14,755 Home equity 425 142 403 970 0 98,105 99,075 Total $ 1,900 $ 490 $ 3,720 $ 6,110 $ 7,174 $ 577,585 $ 590,869 (1) Acquired impaired loans were not classified as nonperforming assets as the loans are considered to be performing under ASC 310-30. As a result interest income, through the accretion of the difference between the carrying amount of the loans and the expected cashflows, is being recognized on all acquired impaired loans. The following is an aged analysis of the Company’s past due loans by class as of December 31, 2015: Legacy Loans (000’s omitted) Past Due 30 – 89 Days 90+ Days Past Due and Still Accruing Nonaccrual Total Past Due Current Total Loans Consumer mortgage $ 10,482 $ 1,411 $ 11,394 $ 23,287 $ 1,558,171 $ 1,581,458 Business lending 4,442 126 5,381 9,949 1,223,679 1,233,628 Consumer indirect 11,575 102 0 11,677 878,662 890,339 Consumer direct 1,414 51 1 1,466 176,585 178,051 Home equity 1,093 111 2,029 3,233 297,012 300,245 Total $ 29,006 $ 1,801 $ 18,805 $ 49,612 $ 4,134,109 $ 4,183,721 Acquired Loans (000’s omitted) Past Due 30 – 89 Days 90+ Days Past Due and Still Accruing Nonaccrual Total Past Due Acquired Impaired (1) Current Total Loans Consumer mortgage $ 1,373 $ 394 $ 1,396 $ 3,163 $ 0 $ 185,133 $ 188,296 Business lending 535 0 1,186 1,721 7,299 254,623 263,643 Consumer indirect 245 0 0 245 0 45,176 45,421 Consumer direct 140 0 14 154 0 16,871 17,025 Home equity 636 0 327 963 0 102,306 103,269 Total $ 2,929 $ 394 $ 2,923 $ 6,246 $ 7,299 $ 604,109 $ 617,654 (1) Acquired impaired loans were not classified as nonperforming assets as the loans are considered to be performing under ASC 310-30. As a result interest income, through the accretion of the difference between the carrying amount of the loans and the expected cashflows, is being recognized on all acquired impaired loans. The Company uses several credit quality indicators to assess credit risk in an ongoing manner. The Company’s primary credit quality indicator for its business lending portfolio is an internal credit risk rating system that categorizes loans as “pass”, “special mention”, or “classified”, or “doutful”. Credit risk ratings are applied individually to those classes of loans that have significant or unique credit characteristics that benefit from a case-by-case evaluation. In general, the following are the definitions of the Company’s credit quality indicators: Pass The condition of the borrower and the performance of the loans are satisfactory or better. Special Mention The condition of the borrower has deteriorated although the loan performs as agreed. Classified The condition of the borrower has significantly deteriorated and the performance of the loan could further deteriorate, if deficiencies are not corrected. Doubtful The condition of the borrower has deteriorated to the point that collection of the balance is improbable based on current facts and conditions. The following table shows the amount of business lending loans by credit quality category: March 31, 2016 December 31, 2015 (000’s omitted) Legacy Acquired Total Legacy Acquired Total Pass $ 1,049,441 $ 202,571 $ 1,252,012 $ 1,048,364 $ 219,374 $ 1,267,738 Special mention 133,939 27,315 161,254 124,768 20,007 144,775 Classified 71,528 17,363 88,891 60,181 16,963 77,144 Doubtful 90 0 90 315 0 315 Acquired impaired 0 7,174 7,174 0 7,299 7,299 Total $ 1,254,998 $ 254,423 $ 1,509,421 $ 1,233,628 $ 263,643 $ 1,497,271 All other loans are underwritten and structured using standardized criteria and characteristics, primarily payment performance, and are normally risk rated and monitored collectively on a monthly basis. These are typically loans to individuals in the consumer categories and are delineated as either performing or nonperforming. Performing loans include loans classified as current as well as those classified as 30 - 89 days past due. Nonperforming loans include 90+ days past due and still accruing and nonaccrual loans. The following table details the balances in all other loan categories at March 31, 2016: Legacy Loans (000’s omitted) Consumer Mortgage Consumer Indirect Consumer Direct Home Equity Total Performing $ 1,583,335 $ 899,953 $ 174,726 $ 301,872 $ 2,959,886 Nonperforming 12,856 183 54 2,326 15,419 Total $ 1,596,191 $ 900,136 $ 174,780 $ 304,198 $ 2,975,305 Acquired Loans (000’s omitted) Consumer Mortgage Consumer Indirect Consumer Direct Home Equity Total Performing $ 179,375 $ 41,015 $ 14,736 $ 98,530 $ 333,656 Nonperforming 2,226 0 19 545 2,790 Total $ 181,601 $ 41,015 $ 14,755 $ 99,075 $ 336,446 The following table details the balances in all other loan categories at December 31, 2015: Legacy Loans (000’s omitted) Consumer Mortgage Consumer Indirect Consumer Direct Home Equity Total Performing $ 1,568,653 $ 890,237 $ 177,999 $ 298,105 $ 2,934,994 Nonperforming 12,805 102 52 2,140 15,099 Total $ 1,581,458 $ 890,339 $ 178,051 $ 300,245 $ 2,950,093 Acquired Loans (000’s omitted) Consumer Mortgage Consumer Indirect Consumer Direct Home Equity Total Performing $ 186,506 $ 45,421 $ 17,011 $ 102,942 $ 351,880 Nonperforming 1,790 0 14 327 2,131 Total $ 188,296 $ 45,421 $ 17,025 $ 103,269 $ 354,011 All loan classes are collectively evaluated for impairment except business lending, as described in Note C. A summary of individually evaluated impaired loans as of March 31, 2016 and December 31, 2015 follows: (000’s omitted) March 31, 2016 December 31, 2015 Loans with allowance allocation $ 1,765 $ 0 Loans without allowance allocation 2,068 2,376 Carrying balance 3,833 2,376 Contractual balance 5,094 3,419 Specifically allocated allowance 340 0 In the course of working with borrowers, the Company may choose to restructure the contractual terms of certain loans. In this scenario, the Company attempts to work-out an alternative payment schedule with the borrower in order to optimize collectability of the loan. Any loans that are modified are reviewed by the Company to identify if a troubled debt restructuring (“TDR”) has occurred, which is when, for economic or legal reasons related to a borrower’s financial difficulties, the Company grants a concession to the borrower that it would not otherwise consider. Terms may be modified to fit the ability of the borrower to repay in line with its current financial standing and the restructuring of the loan may include the transfer of assets from the borrower to satisfy the debt, a modification of loan terms, or a combination of the two. In accordance with the clarified guidance issued by the Office of the Comptroller of the Currency (“OCC”), loans that have been discharged in Chapter 7 bankruptcy but not reaffirmed by the borrower, are classified as TDRs, irrespective of payment history or delinquency status, even if the repayment terms for the loan have not been otherwise modified. The Company’s lien position against the underlying collateral remains unchanged. Pursuant to that guidance, the Company records a charge-off equal to any portion of the carrying value that exceeds the net realizable value of the collateral. The amount of loss incurred in the three months ended March 31, 2016 and 2015 was immaterial. TDRs that are less than $0.5 million are collectively included in the general loan loss allocation and the qualitative review. TDRs that are commercial loans and greater than $0.5 million are individually evaluated for impairment, and if necessary, a specific allocation of the allowance for loan losses is provided. As a result, the determination of the amount of allowance for loan losses related to TDRs is the same as detailed in the critical accounting policies. Information regarding TDRs as of March 31, 2016 and December 31, 2015 is as follows: March 31, 2016 December 31, 2015 (000’s omitted) Nonaccrual Accruing Total Nonaccrual Accruing Total # Amount # Amount # Amount # Amount # Amount # Amount Consumer mortgage 40 $ 1,796 45 $ 2,162 85 $ 3,958 37 $ 1,472 54 $ 2,486 91 $ 3,958 Business lending 8 202 5 718 13 920 8 217 6 737 14 954 Consumer indirect 0 0 78 789 78 789 0 0 77 691 77 691 Consumer direct 0 0 12 26 12 26 0 0 32 37 32 37 Home equity 13 200 12 244 25 444 10 203 14 301 24 504 Total 61 $ 2,198 152 $ 3,939 213 $ 6,137 55 $ 1,892 183 $ 4,252 238 $ 6,144 The following table presents information related to loans modified in a TDR during the three months ended March 31, 2016 and 2015. Of the loans noted in the table below, all loans for the three months ended March 31, 2016 and 2015 were modified due to a Chapter 7 bankruptcy as described previously. The financial effects of these restructurings were immaterial. Three Months Ended March 31, 2016 Three Months Ended March 31, 2015 (000’s omitted) Number of loans modified Outstanding Balance Number of loans modified Outstanding Balance Consumer mortgage 4 $ 266 4 $ 213 Business lending 0 0 0 0 Consumer indirect 12 238 7 101 Consumer direct 0 0 1 4 Home equity 1 0 1 15 Total 17 $ 504 13 $ 333 Allowance for Loan Losses The allowance for loan losses is general in nature and is available to absorb losses from any loan type despite the analysis below. The following presents by class the activity in the allowance for loan losses: Three Months Ended (000’s omitted) Consumer Mortgage Business Lending Consumer Indirect Consumer Direct Home Equity Unallocated Acquired Impaired Total Beginning balance $ 10,198 $ 15,749 $ 12,422 $ 2,997 $ 2,666 $ 1,201 $ 168 $ 45,401 Charge-offs (88 ) (210 ) (1,854 ) (462 ) (57 ) 0 0 (2,671 ) Recoveries 45 136 1,114 221 9 0 0 1,525 Provision (7 ) 1,020 652 119 (38 ) (322 ) (83 ) 1,341 Ending balance $ 10,148 $ 16,695 $ 12,334 $ 2,875 $ 2,580 $ 879 $ 85 $ 45,596 Three Months Ended (000’s omitted) Consumer Mortgage Business Lending Consumer Indirect Consumer Direct Home Equity Unallocated Acquired Impaired Total Beginning balance $ 10,286 $ 15,787 $ 11,544 $ 3,083 $ 2,701 $ 1,767 $ 173 $ 45,341 Charge-offs (443 ) (133 ) (1,427 ) (345 ) (66 ) 0 0 (2,414 ) Recoveries 21 82 1,152 193 7 0 0 1,455 Provision 369 (331 ) (23 ) (52 ) 21 616 23 623 Ending balance $ 10,233 $ 15,405 $ 11,246 $ 2,879 $ 2,663 $ 2,383 $ 196 $ 45,005

GOODWILL AND IDENTIFIABLE INTAN

GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS	3 Months Ended
	Mar. 31, 2016
GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS [Abstract]
GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS	NOTE F: GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS The gross carrying amount and accumulated amortization for each type of identifiable intangible asset are as follows: March 31, 2016 December 31, 2015 (000's omitted) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Amortizing intangible assets: Core deposit intangibles $ 39,688 $ (30,619 ) $ 9,069 $ 39,688 $ (29,899 ) $ 9,789 Other intangibles 17,853 (7,183 ) 10,670 17,565 (6,460 ) 11,105 Total amortizing intangibles $ 57,541 $ (37,802 ) $ 19,739 $ 57,253 $ (36,359 ) $ 20,894 The estimated aggregate amortization expense for each of the five succeeding fiscal years ended December 31 is as follows: (000's omitted) Apr - Dec 2016 $ 4,037 2017 4,412 2018 3,566 2019 2,782 2020 2,119 Thereafter 2,823 Total $ 19,739 Shown below are the components of the Company’s goodwill at December 31, 2015 and March 31, 2016: (000’s omitted) December 31, 2015 Activity March 31, 2016 Goodwill $ 468,076 $ 1,890 $ 469,966 Accumulated impairment (4,824 ) 0 (4,824 ) Goodwill, net $ 463,252 $ 1,890 $ 465,142

MANDATORILY REDEEMABLE PREFERRE

MANDATORILY REDEEMABLE PREFERRED SECURITIES	3 Months Ended
	Mar. 31, 2016
MANDATORILY REDEEMABLE PREFERRED SECURITIES [Abstract]
MANDATORILY REDEEMABLE PREFERRED SECURITIES	NOTE G: MANDATORILY REDEEMABLE PREFERRED SECURITIES The Company sponsors two business trusts, Community Statutory Trust III and Community Capital Trust IV, of which 100% of the common stock is owned by the Company. The trusts were formed for the purpose of issuing company-obligated mandatorily redeemable preferred securities to third-party investors and investing the proceeds from the sale of such preferred securities solely in junior subordinated debt securities of the Company. The debentures held by each trust are the sole assets of that trust. Distributions on the preferred securities issued by each trust are payable quarterly at a rate per annum equal to the interest rate being earned by the trust on the debentures held by that trust and are recorded as interest expense in the consolidated financial statements. The preferred securities are subject to mandatory redemption, in whole or in part, upon repayment of the debentures. The Company has entered into agreements which, taken collectively, fully and unconditionally guarantee the preferred securities subject to the terms of each of the guarantees. The terms of the preferred securities of each trust are as follows: Trust Issuance Date Par Amount Interest Rate Maturity Date Call Price III 7/31/2001 $24.5 million 3 month LIBOR plus 3.58% (4.20%) 7/31/2031 Par IV 12/8/2006 $75 million 3 month LIBOR plus 1.65% (2.16%) 12/15/2036 Par

BENEFIT PLANS

BENEFIT PLANS	3 Months Ended
	Mar. 31, 2016
BENEFIT PLANS [Abstract]
BENEFIT PLANS	NOTE H: BENEFIT PLANS The Company provides a qualified defined benefit pension to eligible employees and retirees, other post-retirement health and life insurance benefits to certain retirees, an unfunded supplemental pension plan for certain key executives, and an unfunded stock balance plan for certain of its nonemployee directors. The Company accrues for the estimated cost of these benefits through charges to expense during the years that employees earn these benefits. No contributions to the defined benefit pension plan are required or planned for 2016. The net periodic benefit cost for the three months ended March 31, 2016 and 2015 is as follows: Pension Benefits Post-retirement Benefits Three Months Ended March 31 , Three Months Ended March 31 , (000's omitted) 2016 2015 2016 2015 Service cost $ 1,026 $ 831 $ 0 $ 0 Interest cost 1,406 1,375 20 22 Expected return on plan assets (2,960 ) (3,042 ) 0 0 Amortization of unrecognized net loss 377 366 (1 ) (3 ) Amortization of prior service cost 11 2 (45 ) (45 ) Net periodic benefit cost $ (140 ) $ (468 ) $ (26 ) $ (26 )

EARNINGS PER SHARE

EARNINGS PER SHARE	3 Months Ended
	Mar. 31, 2016
EARNINGS PER SHARE [Abstract]
EARNINGS PER SHARE	NOTE I: EARNINGS PER SHARE The two class method is used in the calculations of basic and diluted earnings per share. Under the two class method, earnings available to common shareholders for the period are allocated between common shareholders and participating securities according to dividends declared and participation rights in undistributed earnings. The Company has determined that all of its outstanding non-vested stock awards are participating securities as of March 31, 2016. Basic earnings per share are computed based on the weighted-average of the common shares outstanding for the period. Diluted earnings per share are based on the weighted-average of the shares outstanding adjusted for the dilutive effect of restricted stock and the assumed exercise of stock options during the year. The dilutive effect of options is calculated using the treasury stock method of accounting. The treasury stock method determines the number of common shares that would be outstanding if all the dilutive options (those where the average market price is greater than the exercise price) were exercised and the proceeds were used to repurchase common shares in the open market at the average market price for the applicable time period. There were approximately 0.6 million weighted-average anti-dilutive stock options outstanding for the three months ended March 31, 2016, compared to approximately 0.3 million weighted-average anti-dilutive stock options outstanding for the three months ended March 31, 2015 that were not included in the computation below. The following is a reconciliation of basic to diluted earnings per share for the three months ended March 31 , 2016 Three Months Ended March 31 , (000's omitted, except per share data) 2016 2015 Net income $ 24,403 $ 22,297 Income attributable to unvested stock-based compensation awards (89 ) (100 ) Income available to common shareholders $ 24,314 $ 22,197 Weighted-average common shares outstanding – basic 43,863 40,659 Basic earnings per share $ 0.55 $ 0.55 Net income $ 24,403 $ 22,297 Income attributable to unvested stock-based compensation awards (89 ) (100 ) Income available to common shareholders $ 24,314 $ 22,197 Weighted-average common shares outstanding – basic 43,863 40,659 Assumed exercise of stock options 333 405 Weighted-average common shares outstanding – diluted 44,196 41,064 Diluted earnings per share $ 0.55 $ 0.54 Stock Repurchase Program At its December 2015 meeting, the Company’s Board of Directors (the “Board”) approved a new repurchase program authorizing the repurchase of up to 2.2 million shares of the Company’s common stock, in accordance with securities laws and regulations, through December 31, 2016. Any repurchased shares will be used for general corporate purposes, including those related to stock plan activities. The timing and extent of repurchases will depend on market conditions and other corporate considerations as determined at the Company’s discretion. The Company did not repurchase any shares under the authorized plan during the first three months of 2016.

COMMITMENTS, CONTINGENT LIABILI

COMMITMENTS, CONTINGENT LIABILITIES AND RESTRICTIONS	3 Months Ended
	Mar. 31, 2016
COMMITMENTS, CONTINGENT LIABILITIES AND RESTRICTIONS [Abstract]
COMMITMENTS, CONTINGENT LIABILITIES AND RESTRICTIONS	NOTE J: COMMITMENTS, CONTINGENT LIABILITIES AND RESTRICTIONS The Company is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments consist primarily of commitments to extend credit and standby letters of credit. Commitments to extend credit are agreements to lend to customers, generally having fixed expiration dates or other termination clauses that may require payment of a fee. These commitments consist principally of unused commercial and consumer credit lines. Standby letters of credit generally are contingent upon the failure of the customer to perform according to the terms of an underlying contract with a third party. The credit risks associated with commitments to extend credit and standby letters of credit are essentially the same as that involved with extending loans to customers and are subject to the Company’s normal credit policies. Collateral may be obtained based on management’s assessment of the customer’s creditworthiness. The fair value of the standby letters of credit is immaterial for disclosure. The contract amounts of commitments and contingencies are as follows: (000's omitted) March 31, 2016 December 31, 2015 Commitments to extend credit $ 816,468 $ 811,442 Standby letters of credit 19,370 19,053 Total $ 835,838 $ 830,495 The Company and its subsidiaries are subject in the normal course of business to various pending and threatened legal proceedings in which claims for monetary damages are asserted. As of March 31, 2016, management, after consultation with legal counsel, does not anticipate that the aggregate ultimate liability arising out of litigation pending or threatened against the Company or its subsidiaries will be material to the Company’s consolidated financial position. On at least a quarterly basis the Company assesses its liabilities and contingencies in connection with such legal proceedings. For those matters where it is probable that the Company will incur losses and the amounts of the losses can be reasonably estimated, the Company records an expense and corresponding liability in its consolidated financial statements. To the extent the pending or threatened litigation could result in exposure in excess of that liability, the amount of such excess is not currently estimable. The range of reasonably possible losses for matters where an exposure is not currently estimable or considered probable, beyond the existing recorded liabilities, is between $0 and $1 million in the aggregate. Although the Company does not believe that the outcome of pending litigation will be material to the Company’s consolidated financial position, it cannot rule out the possibility that such outcomes will be material to the consolidated results of operations for a particular reporting period in the future. The United States District Court for the Middle District of Pennsylvania issued an order of final judgment and dismissal on March 31, 2016, granting final approval of the settlement reached in the two related class actions, which were commenced on October 30, 2013 and May 23, 2014, respectively. The two related cases alleged, on behalf of similarly situated class members, that notices provided by the Bank in connection with the repossession of automobiles failed to comply with certain requirements of the Pennsylvania and New York Uniform Commercial Code and related statutes. The settlement, which was resolved through mediation in September 2014, provides for establishment of a settlement fund of $2.8 million in exchange for release of all claims of the class members covered by these actions. The litigation settlement charge of $2.8 million with respect to the settlement of the class actions was previously recorded in the third quarter of 2014.

FAIR VALUE

FAIR VALUE	3 Months Ended
	Mar. 31, 2016
FAIR VALUE [Abstract]
FAIR VALUE	NOTE K: FAIR VALUE Accounting standards establish a framework for measuring fair value and require certain disclosures about such fair value instruments. It defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (i.e. exit price). Inputs used to measure fair value are classified into the following hierarchy: · Level 1 – Quoted prices in active markets for identical assets or liabilities. · Level 2 – Quoted prices in active markets for similar assets or liabilities, or quoted prices for identical or similar assets or liabilities in markets that are not active, or inputs other than quoted prices that are observable for the asset or liability. · Level 3 – Significant valuation assumptions not readily observable in a market. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The following tables set forth the Company’s financial assets and liabilities that were accounted for at fair value on a recurring basis. There were no transfers between any of the levels for the periods presented. March 31, 2016 (000's omitted) Level 1 Level 2 Level 3 Total Fair Value Available-for-sale investment securities: U.S. Treasury and agency securities $ 1,963,543 $ 0 $ 0 $ 1,963,543 Obligations of state and political subdivisions 0 662,392 0 662,392 Government agency mortgage-backed securities 0 215,271 0 215,271 Corporate debt securities 0 16,684 0 16,684 Government agency collateralized mortgage obligations 0 12,436 0 12,436 Marketable equity securities 410 0 0 410 Total available-for-sale investment securities 1,963,953 906,783 0 2,870,736 Mortgage loans held for sale 0 339 0 339 Commitments to originate real estate loans for sale 0 0 282 282 Forward sales commitments 0 (46 ) 0 (46 ) Total $ 1,963,953 $ 907,076 $ 282 $ 2,871,311 December 31, 2015 (000's omitted) Level 1 Level 2 Level 3 Total Fair Value Available-for-sale investment securities: U.S. Treasury and agency securities $ 1,899,978 $ 0 $ 0 $ 1,899,978 Obligations of state and political subdivisions 0 666,883 0 666,883 Government agency mortgage-backed securities 0 210,865 0 210,865 Corporate debt securities 0 16,680 0 16,680 Government agency collateralized mortgage obligations 0 13,308 0 13,308 Marketable equity securities 399 0 0 399 Total available-for-sale investment securities 1,900,377 907,736 0 2,808,113 Mortgage loans held for sale 0 932 0 932 Commitments to originate real estate loans for sale 0 0 117 117 Forward sales commitments 0 (37 ) 0 (37 ) Total $ 1,900,377 $ 908,631 $ 117 $ 2,809,125 The valuation techniques used to measure fair value for the items in the table above are as follows: · Available for sale investment securities – The fair values of available-for-sale investment securities are based upon quoted prices, if available. If quoted prices are not available, fair values are measured using quoted market prices for similar securities or model-based valuation techniques. Level 1 securities include U.S. Treasury obligations and marketable equity securities that are traded by dealers or brokers in active over-the-counter markets. Level 2 securities include U.S. agency securities, mortgage-backed securities issued by government-sponsored entities, municipal securities and corporate debt securities that are valued by reference to prices for similar securities or through model-based techniques in which all significant inputs, such as reported trades, trade execution data, LIBOR swap yield curve, market prepayment speeds, credit information, market spreads, and security’s terms and conditions, are observable. See Note D for further disclosure of the fair value of investment securities. · Mortgage loans held for sale –The Company has elected to value loans held for sale at fair value in order to more closely match the gains and losses associated with loans held for sale with the gains and losses on forward sales contracts. Accordingly, the impact on the valuation will be recognized in the Company’s consolidated statement of income. All mortgage loans held for sale are current and in performing status. The fair value of mortgage loans held for sale is determined using quoted secondary-market prices of loans with similar characteristics and, as such, has been classified as a Level 2 valuation. The unpaid principal value of mortgage loans held for sale at March 31, 2016 was approximately $0.3 million. The unrealized gain on mortgage loans held for sale was recognized in mortgage banking and other income in the consolidated statement and is immaterial. · Forward sales commitments – The Company enters into forward sales commitments to sell certain residential real estate loans. Such commitments are considered to be derivative financial instruments and, therefore, are carried at estimated fair value in the other asset or other liability section of the consolidated balance sheet. The fair value of these forward sales commitments is primarily measured by obtaining pricing from certain government-sponsored entities and reflects the underlying price the entity would pay the Company for an immediate sale on these mortgages. As such, these instruments are classified as Level 2 in the fair value hierarchy. · Commitments to originate real estate loans for sale – The Company enters into various commitments to originate residential real estate loans for sale. Such commitments are considered to be derivative financial instruments and, therefore, are carried at estimated fair value in the other asset or other liability section of the consolidated balance sheet. The estimated fair value of these commitments is determined using quoted secondary market prices obtained from certain government-sponsored entities. Additionally, accounting guidance requires the expected net future cash flows related to the associated servicing of the loan to be included in the fair value measurement of the derivative. The expected net future cash flows are based on a valuation model that calculates the present value of estimated net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income. Such assumptions include estimates of the cost of servicing loans, appropriate discount rate and prepayment speeds. The determination of expected net cash flows is considered a significant unobservable input contributing to the Level 3 classification of commitments to originate real estate loans for sale. The changes in Level 3 assets measured at fair value on a recurring basis are summarized in the following tables: Three Months Ended March 31 2016 2015 (000's omitted) Commitments to Originate Commitments to Originate Beginning balance $ 117 $ 185 Total (losses)/gains included in earnings (1) (117 ) (185 ) Commitments to originate real estate loans held for sale, net 282 152 Ending balance $ 282 $ 152 (1) Amounts included in earnings associated with the commitments to originate real estate loans for sale are reported as a component of other banking services in the Consolidated Statement of Income. The fair value information of assets presented below is not as of the period-end, but rather as of the date the fair value adjustment was recorded closest to the date presented. March 31, 2016 December 31, 2015 (000's omitted) Level 1 Level 2 Level 3 Total Fair Value Level 1 Level 2 Level 3 Total Fair Value Impaired loans $ 0 $ 0 $ 2,280 $ 2,280 $ 0 $ 0 $ 1,765 $ 1,765 Other real estate owned 0 0 2,031 2,031 0 0 2,088 2,088 Total $ 0 $ 0 $ 4,311 $ 4,311 $ 0 $ 0 $ 3,853 $ 3,853 Loans are generally not recorded at fair value on a recurring basis. Periodically, the Company records nonrecurring adjustments to the carrying value of loans based on fair value measurements for partial charge-offs of the uncollectible portions of those loans. Nonrecurring adjustments also include certain impairment amounts for collateral-dependent loans calculated when establishing the allowance for credit losses. Such amounts are generally based on the fair value of the underlying collateral supporting the loan and, as a result, the carrying value of the loan less the calculated valuation amount does not necessarily represent the fair value of the loan. Real estate collateral is typically valued using independent appraisals or other indications of value based on recent comparable sales of similar properties or assumptions generally observable in the marketplace, adjusted for non-observable inputs. Thus, the resulting nonrecurring fair value measurements are generally classified as Level 3. Estimates of fair value used for other collateral supporting commercial loans generally are based on assumptions not observable in the marketplace and, therefore, such valuations classify as Level 3. Other real estate owned (“OREO”) is valued at the time the loan is foreclosed upon and the asset is transferred to OREO. The value is based primarily on third party appraisals, less costs to sell. The appraisals are sometimes further discounted based on management’s historical knowledge, changes in market conditions from the time of valuation, and/or management’s expertise and knowledge of the customer and customer’s business. Such discounts are significant, ranging from 10% to 74% at March 31, 2016 and result in a Level 3 classification of the inputs for determining fair value. OREO is reviewed and evaluated on at least a quarterly basis for additional impairment and adjusted accordingly, based on the same factors identified above. The Company recovers the carrying value of OREO through the sale of the property. The ability to affect future sales prices is subject to market conditions and factors beyond the Company’s control and may impact the estimated fair value of a property. Originated mortgage servicing rights are recorded at their fair value at the time of sale of the underlying loan, and are amortized in proportion to and over the estimated period of net servicing income. The fair value of mortgage servicing rights is based on a valuation model incorporating inputs that market participants would use in estimating future net servicing income. Such inputs include estimates of the cost of servicing loans, appropriate discount rate and prepayment speeds and are considered to be unobservable and contribute to the Level 3 classification of mortgage servicing rights. In accordance with GAAP, the Company must record impairment charges, on a nonrecurring basis, when the carrying value of a stratum exceeds its estimated fair value. Impairment is recognized through a valuation allowance. There is no valuation allowance at March 31, 2016. The Company determines fair values based on quoted market values, where available, estimates of present values, or other valuation techniques. Those techniques are significantly affected by the assumptions used, including, but not limited to, the discount rate and estimates of future cash flows. In that regard, the derived fair value estimates cannot be substantiated by comparison to independent markets and, in many cases, may not be realized in immediate settlement of the instrument. The significant unobservable inputs used in the determination of fair value of assets classified as Level 3 on a recurring or non-recurring basis are as follows: (000's omitted) Fair Value at March 31, 2016 Valuation Technique Significant Unobservable Inputs Significant Unobservable Input Range (Weighted Average) Other real estate owned $ 2,031 Fair Value of Collateral Estimated cost of disposal/market adjustment 10.0% - 74.0% (31.4%) Impaired loans 2,280 Fair Value of Collateral Estimated cost of disposal/market adjustment 9% - 40% (25.8%) Commitments to originate real estate loans for sale 282 Discounted cash flow Embedded servicing value 1% (000's omitted) Fair Value at December 31, 2015 Valuation Technique Significant Unobservable Inputs Significant Unobservable Input Range (Weighted Average) Other real estate owned $ 2,088 Fair value of collateral Estimated cost of disposal/market adjustment 5.3% - 74.0% (27.7%) Impaired loans 1,765 Fair value of collateral Estimated cost of disposal/market adjustment 9.0% - 20.0% (17.9%) Commitments to originate real estate loans for sale 117 Discounted cash flow Embedded servicing value 1% Certain financial instruments and all nonfinancial instruments are excluded from fair value disclosure requirements. Accordingly, the aggregate fair value amounts presented do not represent the underlying value of the Company. The carrying amounts and estimated fair values of the Company’s other financial instruments that are not accounted for at fair value at March 31, 2016 and December 31, 2015 are as follows: March 31, 2016 December 31, 2015 (000's omitted) Carrying Value Fair Value Carrying Value Fair Value Financial assets: Net loans $ 4,775,576 $ 4,839,485 $ 4,755,974 $ 4,808,856 Financial liabilities: Deposits 7,119,062 7,117,700 6,873,474 6,871,098 Borrowings 33,700 33,700 301,300 301,300 Subordinated debt held by unconsolidated subsidiary trusts 102,152 84,144 102,146 84,680 The following is a further description of the principal valuation methods used by the Company to estimate the fair values of its financial instruments. Loans have been classified as a Level 3 valuation. Fair values for variable rate loans that reprice frequently are based on carrying values. Fair values for fixed rate loans are estimated using discounted cash flows and interest rates currently being offered for loans with similar terms to borrowers of similar credit quality. Deposits have been classified as a Level 2 valuation. The fair value of demand deposits, interest-bearing checking deposits, savings accounts, and money market deposits is the amount payable on demand at the reporting date. The fair value of time deposit obligations are based on current market rates for similar products. Borrowings have been classified as a Level 2 valuation. The fair value of FHLB overnight advances is the amount payable on demand at the reporting date. Fair values for long-term borrowings are estimated using discounted cash flows and interest rates currently being offered on similar borrowings, and are immaterial as of the reporting dates. Subordinated debt held by unconsolidated subsidiary trusts have been classified as a Level 2 valuation. The fair value of subordinated debt held by unconsolidated subsidiary trusts are estimated using discounted cash flows and interest rates currently being offered on similar securities. Other financial assets and liabilities – Cash and cash equivalents have been classified as a Level 1 valuation, while accrued interest receivable and accrued interest payable have been classified as a Level 2 valuation. The fair values of each approximate the respective carrying values because the instruments are payable on demand or have short-term maturities and present relatively low credit risk and interest rate risk.

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	3 Months Ended
	Mar. 31, 2016
DERIVATIVE INSTRUMENTS [Abstract]
DERIVATIVE INSTRUMENTS	NOTE L: DERIVATIVE INSTRUMENTS The Company is party to derivative financial instruments in the normal course of its business to meet the financing needs of its customers and to manage its own exposure to fluctuations in interest rates. These financial instruments have been limited to commitments to originate real estate loans held for sale and forward sales commitments. The Company does not hold or issue derivative financial instruments for trading or other speculative purposes. The Company enters into forward sales commitments for the future delivery of residential mortgage loans, and interest rate lock commitments to fund loans at a specified interest rate. The forward sales commitments are utilized to reduce interest rate risk associated with interest rate lock commitments and loans held for sale. Changes in the estimated fair value of the forward sales commitments and interest rate lock commitments subsequent to inception are based on changes in the fair value of the underlying loan resulting from the fulfillment of the commitment and changes in the probability that the loan will fund within the terms of the commitment, which is affected primarily by changes in interest rates and the passage of time. At inception and during the life of the interest rate lock commitment, the Company includes the expected net future cash flows related to the associated servicing of the loan as part of the fair value measurement of the interest rate lock commitments. These derivatives are recorded at fair value, which were immaterial at March 31, 2016. The effect of the changes to these derivatives for the three months then ended was also immaterial.

SEGMENT INFORMATION

SEGMENT INFORMATION	3 Months Ended
	Mar. 31, 2016
SEGMENT INFORMATION [Abstract]
SEGMENT INFORMATION	NOTE M: SEGMENT INFORMATION Operating segments are components of an enterprise, which are evaluated regularly by the “chief operating decision maker” in deciding how to allocate resources and assess performance. The Company’s chief operating decision maker is the President and Chief Executive Officer of the Company. The Company has identified Banking and Employee Benefit Services as its reportable operating business segments. CBNA operates the Banking segment that provides full-service banking to consumers, businesses, and governmental units in northern, central, and western New York as well as northeast Pennsylvania. Employee Benefit Services, which includes Benefit Plans Administrative Services LLC, BPAS Actuarial and Pension Services LLC (formerly Harbridge Consulting Group, LLC), and Hand Benefits & Trust Company, provides employee benefit trust, collective investment fund, retirement plan administration, actuarial, VEBA/HRA, and health and welfare consulting services. The All Other segment is comprised of; (a) wealth management services including trust services provided by the personal trust unit within the Bank, broker-dealer and investment advisory services provided by Community Investment Services, Inc. (“CISI”), OWM, and the Carta Group, Inc., as well as asset management provided by Nottingham Advisors, Inc., and (b) full-service insurance, risk management and employee benefit services provided by OneGroup and CBNA Insurance. The accounting policies used in the disclosure of business segments are the same as those described in the summary of significant accounting policies (See Note A, Summary of Significant Accounting Policies Information about reportable segments and reconciliation of the information to the consolidated financial statements follows: (000's omitted) Banking Employee Benefit Services All Other Eliminations Consolidated Total Three Months Ended March 31, 2016 Net interest income $ 66,798 $ 40 $ 43 $ 0 $ 66,881 Provision for loan losses 1,341 0 0 0 1,341 Noninterest revenues 15,313 12,390 11,144 (566 ) 38,281 Amortization of intangible assets 719 116 607 0 1,442 Other operating expenses 48,530 9,447 8,816 (566 ) 66,227 Income before income taxes $ 31,521 $ 2,867 $ 1,764 $ 0 $ 36,152 Assets $ 8,546,646 $ 38,535 $ 69,385 $ (38,665 ) $ 8,615,901 Goodwill $ 440,870 $ 8,019 $ 16,253 $ 0 $ 465,142 Three Months Ended March 31, 2015 Net interest income $ 59,785 $ 29 $ 26 $ 0 $ 59,840 Provision for loan losses 623 0 0 0 623 Noninterest revenues 13,524 11,353 4,633 (464 ) 29,046 Amortization of intangible assets 739 133 47 0 919 Other operating expenses 43,819 8,451 3,223 (464 ) 55,029 Income before income taxes $ 28,128 $ 2,798 $ 1,389 $ 0 $ 32,315 Assets $ 7,549,811 $ 32,206 $ 16,329 $ (22,307 ) $ 7,576,039 Goodwill $ 364,495 $ 8,019 $ 2,660 $ 0 $ 375,174

ACCOUNTING POLICIES (Policies)

ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2016
ACCOUNTING POLICIES [Abstract]
Acquired Loans	Acquired Loans Acquired loans are initially recorded at their acquisition date fair values. The carryover of allowance for loan losses is prohibited as any credit losses in the loans are included in the determination of the fair value of the loans at the acquisition date. Fair values for acquired loans are based on a discounted cash flow methodology that involves assumptions and judgments as to credit risk, prepayment risk, liquidity risk, default rates, loss severity, payment speeds, collateral values and discount rate. Acquired Impaired Loans Acquired loans that have evidence of deterioration in credit quality since origination and for which it is probable, at acquisition, that the Company will be unable to collect all contractually required payments are accounted for as impaired loans under Accounting Standards Codification (“ASC”) 310-30. The excess of undiscounted cash flows expected at acquisition over the estimated fair value is referred to as the accretable discount and is recognized into interest income over the remaining life of the loans using the interest method. The difference between contractually required payments at acquisition and the undiscounted cash flows expected to be collected at acquisition is referred to as the non-accretable discount. The non-accretable discount represents estimated future credit losses and other contractually required payments that the Company does not expect to collect. Subsequent decreases in expected cash flows are recognized as impairments through a charge to the provision for credit losses resulting in an increase in the allowance for loan losses. Subsequent improvements in expected cash flows result in a recovery of previously recorded allowance for loan losses or a reversal of a corresponding amount of the non-accretable discount, which the Company then reclassifies as an accretable discount that is recognized into interest income over the remaining life of the loans using the interest method. Acquired loans that met the criteria for non-accrual of interest prior to acquisition may be considered performing upon acquisition, regardless of whether the customer is contractually delinquent, if the Company can reasonably estimate the timing and amount of the expected cash flows on such loans and if the Company expects to fully collect the new carrying value of the loans. As such, the Company may no longer consider the loans to be non-accrual or non-performing and may accrue interest on these loans, including the impact of any accretable discount. Acquired Non-impaired Loans Acquired loans that do not meet the requirements under ASC 310-30 are considered acquired non-impaired loans. The difference between the acquisition date fair value and the outstanding balance represents the fair value adjustment for a loan and includes both credit and interest rate considerations. Fair value adjustments may be discounts (or premiums) to a loan’s cost basis and are accreted (or amortized) to net interest income (or expense) over the loan’s remaining life in accordance with ASC 310-20. Fair value adjustments for revolving loans are accreted (or amortized) using a straight line method. Term loans are accreted (or amortized) using the constant effective yield method. Subsequent to the purchase date, the methods used to estimate the allowance for loan losses for the acquired non-impaired loans are consistent with the policy described below. However, the Company compares the net realizable value of the loans to the carrying value, for loans collectively evaluated for impairment. The carrying value represents the net of the loan’s unpaid principal balance and the remaining purchase discount (or premium) that has yet to be accreted into interest income. When the carrying value exceeds the net realizable value, an allowance for loan loss is recognized.
Allowance for Loan Losses	Allowance for Loan Losses Management continually evaluates the credit quality of the Company’s loan portfolio, and performs a formal review of the adequacy of the allowance for loan losses on a quarterly basis. The allowance reflects management’s best estimate of probable losses inherent in the loan portfolio. Determination of the allowance is subjective in nature and requires significant estimates. The Company’s allowance methodology consists of two broad components - general and specific loan loss allocations. The general loan loss allocation is composed of two calculations that are computed on five main loan segments: business lending; consumer direct; consumer indirect; home equity; and consumer mortgage. The first calculation is quantitative and determines an allowance level based on the latest 36 months of historical net charge-off data for each loan class (commercial loans exclude balances with specific loan loss allocations). The second calculation is qualitative and takes into consideration eight qualitative environmental factors: levels and trends in delinquencies and impaired loans; levels of and trends in charge-offs and recoveries; trends in volume and terms of loans; effects of any changes in risk selection and underwriting standards, and other changes in lending policies, procedures, and practices; experience, ability, and depth of lending management and other relevant staff; national and local economic trends and conditions; industry conditions; and effects of changes in credit concentrations. A component of the qualitative calculation is the unallocated allowance for loan loss. The qualitative and quantitative calculations are added together to determine the general loan loss allocation. The specific loan loss allocation relates to individual commercial loans that are both greater than $0.5 million and in a nonaccruing status with respect to interest. Specific loan losses are based on discounted estimated cash flows, including any cash flows resulting from the conversion of collateral or collateral shortfalls. The allowance levels computed from the specific and general loan loss allocation methods are combined with unallocated allowances and allowances needed for acquired loans to derive the total required allowance for loan losses to be reflected on the Consolidated Statement of Condition. Loan losses are charged off against the allowance, while recoveries of amounts previously charged off are credited to the allowance. A provision for loan losses is charged to operations based on management’s periodic evaluation of factors previously mentioned.
Investment Securities	Investment Securities The Company can classify its investments in debt and equity securities as held-to-maturity, available-for-sale, or trading. Held-to-maturity securities are those for which the Company has the positive intent and ability to hold until maturity, and are reported at cost, which is adjusted for amortization of premiums and accretion of discounts. Securities classified as available-for-sale are reported at fair value with net unrealized gains and losses reflected as a separate component of shareholders' equity, net of applicable income taxes. None of the Company's investment securities have been classified as trading securities at March 31, 2016. Certain equity securities are stated at cost and include restricted stock of the Federal Reserve Bank of New York (“Federal Reserve”) and Federal Home Loan Bank of New York (“FHLB”). Fair values for investment securities are based upon quoted market prices, where available. If quoted market prices are not available, fair values are based upon quoted market prices of comparable instruments, or a discounted cash flow model using market estimates of interest rates and volatility. The Company conducts an assessment of all securities in an unrealized loss An OTTI loss must be recognized for a debt security in an unrealized loss position if there is intent to sell the security or it is more likely than not the Company will be required to sell the security prior to recovery of its amortized cost basis. In this situation, the amount of loss recognized in income is equal to the difference between the fair value and the amortized cost basis of the security. Even if management does not have the intent, and it is not more likely than not that the Company will be required to sell the securities, an evaluation of the expected cash flows to be received is performed to determine if a credit loss has occurred. For debt securities, a critical component of the evaluation for OTTI is the identification of credit-impaired securities, where the Company does not expect to receive cash flows sufficient to recover the entire amortized cost basis of the security. In the event of a credit loss, only the amount of impairment associated with the credit loss would be recognized in income. The portion of the unrealized loss relating to other factors, such as liquidity conditions in the market or changes in market interest rates, is recorded in accumulated other comprehensive loss. Equity securities are also evaluated to determine whether the unrealized loss is expected to be recoverable based on whether evidence exists to support a realizable value equal to or greater than the amortized cost basis. If it is probable that the amortized cost basis will not be recovered, taking into consideration the estimated recovery period and the ability to hold the equity security until recovery, OTTI is recognized in earnings equal to the difference between the fair value and the amortized cost basis of the security. The specific identification method is used in determining the realized gains and losses on sales of investment securities and OTTI charges. Premiums and discounts on securities are amortized and accreted, respectively, on the interest method basis over the period to maturity or estimated life of the related security. Purchases and sales of securities are recognized on a trade date basis.
Intangible Assets	Intangible Assets Intangible assets include core deposit intangibles, customer relationship intangibles and goodwill arising from acquisitions. Core deposit intangibles and customer relationship intangibles are amortized on either an accelerated or straight-line basis over periods ranging from seven to 20 years. The initial and ongoing carrying value of goodwill and other intangible assets is based upon discounted cash flow modeling techniques that require management to make estimates regarding the amount and timing of expected future cash flows. It also requires use of a discount rate that reflects the current return requirements of the market in relation to present risk-free interest rates, required equity market premiums, peer volatility indicators, and company-specific risk indicators. The Company evaluates goodwill for impairment on an annual basis, or more often if events or circumstances indicate there may be impairment. The implied fair value of a reporting unit’s goodwill is compared to its carrying amount and the impairment loss is measured by the excess of the carrying value over fair value. The fair value of each reporting unit is compared to the carrying amount of that reporting unit in order to determine if impairment is indicated.
Retirement Benefits	Retirement Benefits The Company provides defined benefit pension benefits to eligible employees and post-retirement health and life insurance benefits to certain eligible retirees. The Company also provides deferred compensation and supplemental executive retirement plans for selected current and former employees, officers, and directors. Expense under these plans is charged to current operations and consists of several components of net periodic benefit cost based on various actuarial assumptions regarding future experience under the plans, including discount rate, rate of future compensation increases, and expected return on plan assets.
New Accounting Pronouncements	New Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) In January 2016, the FASB issued ASU 2016-1, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. The Company is currently evaluating the effect the guidance will have on the Company’s consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) Topic 840, Leases In March 2016, the FASB issued ASU 2016-09, Compensation – Stock Compensation (Topic 718)

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	3 Months Ended
	Mar. 31, 2016
ACQUISITIONS [Abstract]
Estimated Fair Value of Assets Acquired and Liabilities Assumed	The following table summarizes the estimated fair value of the assets acquired and liabilities assumed after considering the measurement period adjustments described above (000s omitted) 2016 2015 Consideration paid: Cash $ 575 $ 56,266 Community Bank System, Inc. common stock 0 102,202 Total net consideration paid 575 158,468 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash and cash equivalents 0 81,772 Investment securities 0 225,729 Loans 0 399,422 Premises and equipment 0 22,212 Accrued interest receivable 0 1,133 Other assets 0 26,529 Core deposit intangibles 0 2,570 Other intangibles 288 9,994 Deposits 0 (699,241 ) Other liabilities 0 (1,333 ) Total identifiable assets, net 288 68,787 Goodwill $ 287 $ 89,681
Summary of Loans Acquired	The following is a summary of the loans acquired from Oneida at the date of acquisition: (000s omitted) Acquired Impaired Loans Acquired Non-impaired Loans Total Acquired Loans Contractually required principal and interest at acquisition $ 5,138 $ 484,937 $ 490,075 Contractual cash flows not expected to be collected (1,977 ) (4,833 ) (6,810 ) Expected cash flows at acquisition 3,161 480,104 483,265 Interest component of expected cash flows (341 ) (83,502 ) (83,843 ) Fair value of acquired loans $ 2,820 $ 396,602 $ 399,422
Pro Forma Financial Information	Acquisition-related expenses totaling $0.4 million are excluded from the pro forma information for the three months ended March 31, 2015. (000’s omitted) Pro Forma (Unaudited) Three Months Ended March 31, 2015 Total revenue, net of interest expense $ 102,943 Net income 24,298

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	3 Months Ended
	Mar. 31, 2016
INVESTMENT SECURITIES [Abstract]
Amortized Cost and Estimated Fair Value of Investment Securities	The amortized cost and estimated fair value of investment securities as of March 31, 2016 and December 31, 2015 are as follows: March 31, 2016 December 31, 2015 (000's omitted) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-Sale Portfolio: U.S. Treasury and agency securities $ 1,868,429 $ 95,114 $ 0 $ 1,963,543 $ 1,866,819 $ 35,186 $ 2,027 $ 1,899,978 Obligations of state and political subdivisions 632,114 30,283 5 662,392 640,455 26,487 59 666,883 Government agency mortgage-backed securities 208,300 7,500 529 215,271 205,220 6,906 1,261 210,865 Corporate debt securities 16,639 55 10 16,684 16,672 66 58 16,680 Government agency collateralized mortgage obligations 11,911 525 0 12,436 12,862 446 0 13,308 Marketable equity securities 251 178 19 410 250 163 14 399 Total available-for-sale portfolio $ 2,737,644 $ 133,655 $ 563 $ 2,870,736 $ 2,742,278 $ 69,254 $ 3,419 $ 2,808,113 Other Securities: Federal Home Loan Bank common stock 7,258 7,258 $ 19,317 $ 19,317 Federal Reserve Bank common stock 20,663 20,663 16,050 16,050 Other equity securities 4,221 4,221 4,460 4,460 Total other securities $ 32,142 $ 32,142 $ 39,827 $ 39,827
Summary of Investment Securities That Have Been in a Continuous Unrealized Loss Position for Less Than or Greater Than Twelve Months	A summary of investment securities that have been in a continuous unrealized loss position is as follows: As of March 31, 2016 Less than 12 Months 12 Months or Longer Total (000's omitted) # Fair Value Gross Unrealized Losses # Fair Value Gross Unrealized Losses # Fair Value Gross Unrealized Losses Available-for-Sale Portfolio: Obligations of state and political subdivisions 1 $ 72 $ 0 2 $ 755 $ 5 3 $ 827 $ 5 Government agency mortgage-backed securities 9 6,470 17 19 30,167 512 28 36,637 529 Corporate debt securities 0 0 0 1 2,743 10 1 2,743 10 Government agency collateralized mortgage obligations 0 0 0 2 3 0 2 3 0 Marketable equity securities 1 82 19 0 0 0 1 82 19 Total available-for-sale/investment portfolio 11 $ 6,624 $ 36 24 $ 33,668 $ 527 35 $ 40,292 $ 563 As of December 31, 2015 Less than 12 Months 12 Months or Longer Total (000's omitted) # Fair Value Gross Unrealized Losses # Fair Value Gross Unrealized Losses # Fair Value Gross Unrealized Losses Available-for-Sale Portfolio: U.S. Treasury and agency obligations 9 $ 353,844 $ 2,027 0 $ 0 $ 0 9 $ 353,844 $ 2,027 Obligations of state and political subdivisions 18 8,804 34 2 735 25 20 9,539 59 Government agency mortgage-backed securities 17 24,178 161 19 30,103 1,100 36 54,281 1,261 Corporate debt securities 1 3,024 0 1 2,710 58 2 5,734 58 Government agency collateralized mortgage obligations 0 0 0 2 3 0 2 3 0 Marketable equity securities 1 87 14 0 0 0 1 87 14 Total available-for-sale/investment portfolio 46 $ 389,937 $ 2,236 24 $ 33,551 $ 1,183 70 $ 423,488 $ 3,419
Amortized Cost and Estimated Fair Value of Debt Securities by Contractual Maturity	The amortized cost and estimated fair value of debt securities at March 31, 2016, by contractual maturity, are shown below. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Securities not due at a single maturity date are shown separately. Available-for-Sale (000's omitted) Amortized Cost Fair Value Due in one year or less $ 42,379 $ 42,646 Due after one through five years 732,229 765,044 Due after five years through ten years 1,515,627 1,594,586 Due after ten years 226,947 240,343 Subtotal 2,517,182 2,642,619 Government agency mortgage-backed securities 208,300 215,271 Government agency collateralized mortgage obligations 11,911 12,436 Total $ 2,737,393 $ 2,870,326

LOANS (Tables)

LOANS (Tables)	3 Months Ended
	Mar. 31, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Schedule of Loans Receivable, Net	The balances of these classes are summarized as follows: (000's omitted) March 31, 2016 December 31, 2015 Consumer mortgage $ 1,777,792 $ 1,769,754 Business lending 1,509,421 1,497,271 Consumer indirect 941,151 935,760 Consumer direct 189,535 195,076 Home equity 403,273 403,514 Gross loans, including deferred origination costs 4,821,172 4,801,375 Allowance for loan losses (45,596 ) (45,401 ) Loans, net of allowance for loan losses $ 4,775,576 $ 4,755,974
Schedule of Accretable Discount Related to Credit Impaired Acquired Loans	The outstanding balance related to credit impaired acquired loans was $8.3 million and $8.5 million at March 31, 2016 and December 31, 2015, respectively. The changes in the accretable discount related to the credit impaired acquired loans are as follows: (000’s omitted) Balance at December 31, 2015 $ 810 Accretion recognized, year-to-date (140 ) Net reclassification to accretable from non-accretable 43 Balance at March 31, 2016 $ 713
Aged Analysis of the Company's Past Due Loans by Class	The following is an aged analysis of the Company’s past due loans, by class as of March 31, 2016: Legacy Loans (000’s omitted) Past Due 30 – 89 Days 90+ Days Past Due and Still Accruing Nonaccrual Total Past Due Current Total Loans Consumer mortgage $ 8,452 $ 1,214 $ 11,642 $ 21,308 $ 1,574,883 $ 1,596,191 Business lending 2,560 46 6,417 9,023 1,245,975 1,254,998 Consumer indirect 7,793 183 0 7,976 892,160 900,136 Consumer direct 858 53 1 912 173,868 174,780 Home equity 724 341 1,985 3,050 301,148 304,198 Total $ 20,387 $ 1,837 $ 20,045 $ 42,269 $ 4,188,034 $ 4,230,303 Acquired Loans (000’s omitted) Past Due 30 – 89 Days 90+ Days Past Due and Still Accruing Nonaccrual Total Past Due Acquired Impaired (1) Current Total Loans Consumer mortgage $ 1,098 $ 342 $ 1,884 $ 3,324 $ 0 $ 178,277 $ 181,601 Business lending 129 0 1,420 1,549 7,174 245,700 254,423 Consumer indirect 126 0 0 126 0 40,889 41,015 Consumer direct 122 6 13 141 0 14,614 14,755 Home equity 425 142 403 970 0 98,105 99,075 Total $ 1,900 $ 490 $ 3,720 $ 6,110 $ 7,174 $ 577,585 $ 590,869 (1) Acquired impaired loans were not classified as nonperforming assets as the loans are considered to be performing under ASC 310-30. As a result interest income, through the accretion of the difference between the carrying amount of the loans and the expected cashflows, is being recognized on all acquired impaired loans. The following is an aged analysis of the Company’s past due loans by class as of December 31, 2015: Legacy Loans (000’s omitted) Past Due 30 – 89 Days 90+ Days Past Due and Still Accruing Nonaccrual Total Past Due Current Total Loans Consumer mortgage $ 10,482 $ 1,411 $ 11,394 $ 23,287 $ 1,558,171 $ 1,581,458 Business lending 4,442 126 5,381 9,949 1,223,679 1,233,628 Consumer indirect 11,575 102 0 11,677 878,662 890,339 Consumer direct 1,414 51 1 1,466 176,585 178,051 Home equity 1,093 111 2,029 3,233 297,012 300,245 Total $ 29,006 $ 1,801 $ 18,805 $ 49,612 $ 4,134,109 $ 4,183,721 Acquired Loans (000’s omitted) Past Due 30 – 89 Days 90+ Days Past Due and Still Accruing Nonaccrual Total Past Due Acquired Impaired (1) Current Total Loans Consumer mortgage $ 1,373 $ 394 $ 1,396 $ 3,163 $ 0 $ 185,133 $ 188,296 Business lending 535 0 1,186 1,721 7,299 254,623 263,643 Consumer indirect 245 0 0 245 0 45,176 45,421 Consumer direct 140 0 14 154 0 16,871 17,025 Home equity 636 0 327 963 0 102,306 103,269 Total $ 2,929 $ 394 $ 2,923 $ 6,246 $ 7,299 $ 604,109 $ 617,654 (1) Acquired impaired loans were not classified as nonperforming assets as the loans are considered to be performing under ASC 310-30. As a result interest income, through the accretion of the difference between the carrying amount of the loans and the expected cashflows, is being recognized on all acquired impaired loans.
Summary of Non-business Impaired Loans	All loan classes are collectively evaluated for impairment except business lending, as described in Note C. A summary of individually evaluated impaired loans as of March 31, 2016 and December 31, 2015 follows: (000’s omitted) March 31, 2016 December 31, 2015 Loans with allowance allocation $ 1,765 $ 0 Loans without allowance allocation 2,068 2,376 Carrying balance 3,833 2,376 Contractual balance 5,094 3,419 Specifically allocated allowance 340 0
Troubled Debt Restructurings on Financing Receivables	Information regarding TDRs as of March 31, 2016 and December 31, 2015 is as follows: March 31, 2016 December 31, 2015 (000’s omitted) Nonaccrual Accruing Total Nonaccrual Accruing Total # Amount # Amount # Amount # Amount # Amount # Amount Consumer mortgage 40 $ 1,796 45 $ 2,162 85 $ 3,958 37 $ 1,472 54 $ 2,486 91 $ 3,958 Business lending 8 202 5 718 13 920 8 217 6 737 14 954 Consumer indirect 0 0 78 789 78 789 0 0 77 691 77 691 Consumer direct 0 0 12 26 12 26 0 0 32 37 32 37 Home equity 13 200 12 244 25 444 10 203 14 301 24 504 Total 61 $ 2,198 152 $ 3,939 213 $ 6,137 55 $ 1,892 183 $ 4,252 238 $ 6,144 The following table presents information related to loans modified in a TDR during the three months ended March 31, 2016 and 2015. Of the loans noted in the table below, all loans for the three months ended March 31, 2016 and 2015 were modified due to a Chapter 7 bankruptcy as described previously. The financial effects of these restructurings were immaterial. Three Months Ended March 31, 2016 Three Months Ended March 31, 2015 (000’s omitted) Number of loans modified Outstanding Balance Number of loans modified Outstanding Balance Consumer mortgage 4 $ 266 4 $ 213 Business lending 0 0 0 0 Consumer indirect 12 238 7 101 Consumer direct 0 0 1 4 Home equity 1 0 1 15 Total 17 $ 504 13 $ 333
Schedule of Allowance for Loan Losses by Class	The allowance for loan losses is general in nature and is available to absorb losses from any loan type despite the analysis below. The following presents by class the activity in the allowance for loan losses: Three Months Ended (000’s omitted) Consumer Mortgage Business Lending Consumer Indirect Consumer Direct Home Equity Unallocated Acquired Impaired Total Beginning balance $ 10,198 $ 15,749 $ 12,422 $ 2,997 $ 2,666 $ 1,201 $ 168 $ 45,401 Charge-offs (88 ) (210 ) (1,854 ) (462 ) (57 ) 0 0 (2,671 ) Recoveries 45 136 1,114 221 9 0 0 1,525 Provision (7 ) 1,020 652 119 (38 ) (322 ) (83 ) 1,341 Ending balance $ 10,148 $ 16,695 $ 12,334 $ 2,875 $ 2,580 $ 879 $ 85 $ 45,596 Three Months Ended (000’s omitted) Consumer Mortgage Business Lending Consumer Indirect Consumer Direct Home Equity Unallocated Acquired Impaired Total Beginning balance $ 10,286 $ 15,787 $ 11,544 $ 3,083 $ 2,701 $ 1,767 $ 173 $ 45,341 Charge-offs (443 ) (133 ) (1,427 ) (345 ) (66 ) 0 0 (2,414 ) Recoveries 21 82 1,152 193 7 0 0 1,455 Provision 369 (331 ) (23 ) (52 ) 21 616 23 623 Ending balance $ 10,233 $ 15,405 $ 11,246 $ 2,879 $ 2,663 $ 2,383 $ 196 $ 45,005
Business Lending [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Schedule of Loans by Credit Quality Indicator	The following table shows the amount of business lending loans by credit quality category: March 31, 2016 December 31, 2015 (000’s omitted) Legacy Acquired Total Legacy Acquired Total Pass $ 1,049,441 $ 202,571 $ 1,252,012 $ 1,048,364 $ 219,374 $ 1,267,738 Special mention 133,939 27,315 161,254 124,768 20,007 144,775 Classified 71,528 17,363 88,891 60,181 16,963 77,144 Doubtful 90 0 90 315 0 315 Acquired impaired 0 7,174 7,174 0 7,299 7,299 Total $ 1,254,998 $ 254,423 $ 1,509,421 $ 1,233,628 $ 263,643 $ 1,497,271
All Other Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Schedule of Loans by Credit Quality Indicator	The following table details the balances in all other loan categories at March 31, 2016: Legacy Loans (000’s omitted) Consumer Mortgage Consumer Indirect Consumer Direct Home Equity Total Performing $ 1,583,335 $ 899,953 $ 174,726 $ 301,872 $ 2,959,886 Nonperforming 12,856 183 54 2,326 15,419 Total $ 1,596,191 $ 900,136 $ 174,780 $ 304,198 $ 2,975,305 Acquired Loans (000’s omitted) Consumer Mortgage Consumer Indirect Consumer Direct Home Equity Total Performing $ 179,375 $ 41,015 $ 14,736 $ 98,530 $ 333,656 Nonperforming 2,226 0 19 545 2,790 Total $ 181,601 $ 41,015 $ 14,755 $ 99,075 $ 336,446 The following table details the balances in all other loan categories at December 31, 2015: Legacy Loans (000’s omitted) Consumer Mortgage Consumer Indirect Consumer Direct Home Equity Total Performing $ 1,568,653 $ 890,237 $ 177,999 $ 298,105 $ 2,934,994 Nonperforming 12,805 102 52 2,140 15,099 Total $ 1,581,458 $ 890,339 $ 178,051 $ 300,245 $ 2,950,093 Acquired Loans (000’s omitted) Consumer Mortgage Consumer Indirect Consumer Direct Home Equity Total Performing $ 186,506 $ 45,421 $ 17,011 $ 102,942 $ 351,880 Nonperforming 1,790 0 14 327 2,131 Total $ 188,296 $ 45,421 $ 17,025 $ 103,269 $ 354,011

GOODWILL AND IDENTIFIABLE INT27

GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS (Tables)	3 Months Ended
	Mar. 31, 2016
GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS [Abstract]
Gross Carrying Amount and Accumulated Amortization of Identifiable Intangible Assets	The gross carrying amount and accumulated amortization for each type of identifiable intangible asset are as follows: March 31, 2016 December 31, 2015 (000's omitted) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Amortizing intangible assets: Core deposit intangibles $ 39,688 $ (30,619 ) $ 9,069 $ 39,688 $ (29,899 ) $ 9,789 Other intangibles 17,853 (7,183 ) 10,670 17,565 (6,460 ) 11,105 Total amortizing intangibles $ 57,541 $ (37,802 ) $ 19,739 $ 57,253 $ (36,359 ) $ 20,894
Estimated Aggregate Amortization Expense	The estimated aggregate amortization expense for each of the five succeeding fiscal years ended December 31 is as follows: (000's omitted) Apr - Dec 2016 $ 4,037 2017 4,412 2018 3,566 2019 2,782 2020 2,119 Thereafter 2,823 Total $ 19,739
Components of Goodwill	Shown below are the components of the Company’s goodwill at December 31, 2015 and March 31, 2016: (000’s omitted) December 31, 2015 Activity March 31, 2016 Goodwill $ 468,076 $ 1,890 $ 469,966 Accumulated impairment (4,824 ) 0 (4,824 ) Goodwill, net $ 463,252 $ 1,890 $ 465,142

MANDATORILY REDEEMABLE PREFER28

MANDATORILY REDEEMABLE PREFERRED SECURITIES (Tables)	3 Months Ended
	Mar. 31, 2016
MANDATORILY REDEEMABLE PREFERRED SECURITIES [Abstract]
Terms of Preferred Securities for Each Trust	The terms of the preferred securities of each trust are as follows: Trust Issuance Date Par Amount Interest Rate Maturity Date Call Price III 7/31/2001 $24.5 million 3 month LIBOR plus 3.58% (4.20%) 7/31/2031 Par IV 12/8/2006 $75 million 3 month LIBOR plus 1.65% (2.16%) 12/15/2036 Par

BENEFIT PLANS (Tables)

BENEFIT PLANS (Tables)	3 Months Ended
	Mar. 31, 2016
BENEFIT PLANS [Abstract]
Net Periodic Benefit Cost	The net periodic benefit cost for the three months ended March 31, 2016 and 2015 is as follows: Pension Benefits Post-retirement Benefits Three Months Ended March 31 , Three Months Ended March 31 , (000's omitted) 2016 2015 2016 2015 Service cost $ 1,026 $ 831 $ 0 $ 0 Interest cost 1,406 1,375 20 22 Expected return on plan assets (2,960 ) (3,042 ) 0 0 Amortization of unrecognized net loss 377 366 (1 ) (3 ) Amortization of prior service cost 11 2 (45 ) (45 ) Net periodic benefit cost $ (140 ) $ (468 ) $ (26 ) $ (26 )

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	3 Months Ended
	Mar. 31, 2016
EARNINGS PER SHARE [Abstract]
Reconciliation of Basic to Diluted Earnings per Share	The following is a reconciliation of basic to diluted earnings per share for the three months ended March 31 , 2016 Three Months Ended March 31 , (000's omitted, except per share data) 2016 2015 Net income $ 24,403 $ 22,297 Income attributable to unvested stock-based compensation awards (89 ) (100 ) Income available to common shareholders $ 24,314 $ 22,197 Weighted-average common shares outstanding – basic 43,863 40,659 Basic earnings per share $ 0.55 $ 0.55 Net income $ 24,403 $ 22,297 Income attributable to unvested stock-based compensation awards (89 ) (100 ) Income available to common shareholders $ 24,314 $ 22,197 Weighted-average common shares outstanding – basic 43,863 40,659 Assumed exercise of stock options 333 405 Weighted-average common shares outstanding – diluted 44,196 41,064 Diluted earnings per share $ 0.55 $ 0.54

COMMITMENTS, CONTINGENT LIABI31

COMMITMENTS, CONTINGENT LIABILITIES AND RESTRICTIONS (Tables)	3 Months Ended
	Mar. 31, 2016
COMMITMENTS, CONTINGENT LIABILITIES AND RESTRICTIONS [Abstract]
Off-Balance-Sheet Financial Instruments Contract Amounts	The contract amounts of commitments and contingencies are as follows: (000's omitted) March 31, 2016 December 31, 2015 Commitments to extend credit $ 816,468 $ 811,442 Standby letters of credit 19,370 19,053 Total $ 835,838 $ 830,495

FAIR VALUE (Tables)

FAIR VALUE (Tables)	3 Months Ended
	Mar. 31, 2016
FAIR VALUE [Abstract]
Summary of Fair Value Measured on a Recurring Basis	The following tables set forth the Company’s financial assets and liabilities that were accounted for at fair value on a recurring basis. There were no transfers between any of the levels for the periods presented. March 31, 2016 (000's omitted) Level 1 Level 2 Level 3 Total Fair Value Available-for-sale investment securities: U.S. Treasury and agency securities $ 1,963,543 $ 0 $ 0 $ 1,963,543 Obligations of state and political subdivisions 0 662,392 0 662,392 Government agency mortgage-backed securities 0 215,271 0 215,271 Corporate debt securities 0 16,684 0 16,684 Government agency collateralized mortgage obligations 0 12,436 0 12,436 Marketable equity securities 410 0 0 410 Total available-for-sale investment securities 1,963,953 906,783 0 2,870,736 Mortgage loans held for sale 0 339 0 339 Commitments to originate real estate loans for sale 0 0 282 282 Forward sales commitments 0 (46 ) 0 (46 ) Total $ 1,963,953 $ 907,076 $ 282 $ 2,871,311 December 31, 2015 (000's omitted) Level 1 Level 2 Level 3 Total Fair Value Available-for-sale investment securities: U.S. Treasury and agency securities $ 1,899,978 $ 0 $ 0 $ 1,899,978 Obligations of state and political subdivisions 0 666,883 0 666,883 Government agency mortgage-backed securities 0 210,865 0 210,865 Corporate debt securities 0 16,680 0 16,680 Government agency collateralized mortgage obligations 0 13,308 0 13,308 Marketable equity securities 399 0 0 399 Total available-for-sale investment securities 1,900,377 907,736 0 2,808,113 Mortgage loans held for sale 0 932 0 932 Commitments to originate real estate loans for sale 0 0 117 117 Forward sales commitments 0 (37 ) 0 (37 ) Total $ 1,900,377 $ 908,631 $ 117 $ 2,809,125
Changes in Level 3 Assets Measured at Fair Value on a Recurring Basis	The changes in Level 3 assets measured at fair value on a recurring basis are summarized in the following tables: Three Months Ended March 31 2016 2015 (000's omitted) Commitments to Originate Commitments to Originate Beginning balance $ 117 $ 185 Total (losses)/gains included in earnings (1) (117 ) (185 ) Commitments to originate real estate loans held for sale, net 282 152 Ending balance $ 282 $ 152 (1) Amounts included in earnings associated with the commitments to originate real estate loans for sale are reported as a component of other banking services in the Consolidated Statement of Income.
Assets and Liabilities Measured on a Non-Recurring Basis	The fair value information of assets presented below is not as of the period-end, but rather as of the date the fair value adjustment was recorded closest to the date presented. March 31, 2016 December 31, 2015 (000's omitted) Level 1 Level 2 Level 3 Total Fair Value Level 1 Level 2 Level 3 Total Fair Value Impaired loans $ 0 $ 0 $ 2,280 $ 2,280 $ 0 $ 0 $ 1,765 $ 1,765 Other real estate owned 0 0 2,031 2,031 0 0 2,088 2,088 Total $ 0 $ 0 $ 4,311 $ 4,311 $ 0 $ 0 $ 3,853 $ 3,853
Significant Unobservable Inputs, Fair Value Valuation Techniques	The significant unobservable inputs used in the determination of fair value of assets classified as Level 3 on a recurring or non-recurring basis are as follows: (000's omitted) Fair Value at March 31, 2016 Valuation Technique Significant Unobservable Inputs Significant Unobservable Input Range (Weighted Average) Other real estate owned $ 2,031 Fair Value of Collateral Estimated cost of disposal/market adjustment 10.0% - 74.0% (31.4%) Impaired loans 2,280 Fair Value of Collateral Estimated cost of disposal/market adjustment 9% - 40% (25.8%) Commitments to originate real estate loans for sale 282 Discounted cash flow Embedded servicing value 1% (000's omitted) Fair Value at December 31, 2015 Valuation Technique Significant Unobservable Inputs Significant Unobservable Input Range (Weighted Average) Other real estate owned $ 2,088 Fair value of collateral Estimated cost of disposal/market adjustment 5.3% - 74.0% (27.7%) Impaired loans 1,765 Fair value of collateral Estimated cost of disposal/market adjustment 9.0% - 20.0% (17.9%) Commitments to originate real estate loans for sale 117 Discounted cash flow Embedded servicing value 1%
Carrying Amounts and Estimated Fair Values of Other Financial Instruments	The carrying amounts and estimated fair values of the Company’s other financial instruments that are not accounted for at fair value at March 31, 2016 and December 31, 2015 are as follows: March 31, 2016 December 31, 2015 (000's omitted) Carrying Value Fair Value Carrying Value Fair Value Financial assets: Net loans $ 4,775,576 $ 4,839,485 $ 4,755,974 $ 4,808,856 Financial liabilities: Deposits 7,119,062 7,117,700 6,873,474 6,871,098 Borrowings 33,700 33,700 301,300 301,300 Subordinated debt held by unconsolidated subsidiary trusts 102,152 84,144 102,146 84,680

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2016
SEGMENT INFORMATION [Abstract]
Schedule of Segment Reporting Information by Segment	Information about reportable segments and reconciliation of the information to the consolidated financial statements follows: (000's omitted) Banking Employee Benefit Services All Other Eliminations Consolidated Total Three Months Ended March 31, 2016 Net interest income $ 66,798 $ 40 $ 43 $ 0 $ 66,881 Provision for loan losses 1,341 0 0 0 1,341 Noninterest revenues 15,313 12,390 11,144 (566 ) 38,281 Amortization of intangible assets 719 116 607 0 1,442 Other operating expenses 48,530 9,447 8,816 (566 ) 66,227 Income before income taxes $ 31,521 $ 2,867 $ 1,764 $ 0 $ 36,152 Assets $ 8,546,646 $ 38,535 $ 69,385 $ (38,665 ) $ 8,615,901 Goodwill $ 440,870 $ 8,019 $ 16,253 $ 0 $ 465,142 Three Months Ended March 31, 2015 Net interest income $ 59,785 $ 29 $ 26 $ 0 $ 59,840 Provision for loan losses 623 0 0 0 623 Noninterest revenues 13,524 11,353 4,633 (464 ) 29,046 Amortization of intangible assets 739 133 47 0 919 Other operating expenses 43,819 8,451 3,223 (464 ) 55,029 Income before income taxes $ 28,128 $ 2,798 $ 1,389 $ 0 $ 32,315 Assets $ 7,549,811 $ 32,206 $ 16,329 $ (22,307 ) $ 7,576,039 Goodwill $ 364,495 $ 8,019 $ 2,660 $ 0 $ 375,174

ACQUISITIONS (Details)

ACQUISITIONS (Details) shares in Thousands, $ in Thousands	Dec. 04, 2015USD ($)Branchshares	Mar. 31, 2016USD ($)
Business Acquisition [Line Items]
Increase in goodwill as a result of fair value adjustment		$ 1,890
Oneida Financial Corp [Member]
Business Acquisition [Line Items]
Issuance of common shares (in shares) | shares	2,380
Number of new branch locations included in acquisition or purchase agreement | Branch	12
Assets acquired	$ 769,000
Decrease in other assets as a result of fair value adjustment		(900)
Increase in other liabilities as a result of fair value adjustment		700
Increase in goodwill as a result of fair value adjustment		$ 1,600

ACQUISITIONS, Estimated Fair Va

ACQUISITIONS, Estimated Fair Value of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Jan. 04, 2016	Dec. 04, 2015	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Consideration paid [Abstract]
Total net consideration paid			$ 575	$ 0
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Goodwill			$ 465,142	$ 375,174	$ 463,252
WJL Agencies Inc [Member]
Consideration paid [Abstract]
Cash	$ 575
Community Bank System, Inc. common stock	0
Total net consideration paid	575
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Cash and cash equivalents	0
Investment securities	0
Loans	0
Premises and equipment	0
Accrued interest receivable	0
Other assets	0
Deposits	0
Other liabilities	0
Total identifiable assets, net	288
Goodwill	287
WJL Agencies Inc [Member] | Core Deposits [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Intangibles	0
WJL Agencies Inc [Member] | Other Intangibles [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Intangibles	$ 288
Oneida Financial Corp [Member]
Consideration paid [Abstract]
Cash		$ 56,266
Community Bank System, Inc. common stock		102,202
Total net consideration paid		158,468
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Cash and cash equivalents		81,772
Investment securities		225,729
Loans		399,422
Premises and equipment		22,212
Accrued interest receivable		1,133
Other assets		26,529
Deposits		(699,241)
Other liabilities		(1,333)
Total identifiable assets, net		68,787
Goodwill		89,681
Oneida Financial Corp [Member] | Core Deposits [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Intangibles		2,570
Oneida Financial Corp [Member] | Other Intangibles [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Intangibles		$ 9,994

ACQUISITIONS, Summary of Loans

ACQUISITIONS, Summary of Loans Acquired (Details) - Oneida Financial Corp [Member] $ in Thousands	Dec. 04, 2015USD ($)
Summary of loans acquired [Abstract]
Contractually required principal and interest at acquisition	$ 490,075
Contractual cash flows not expected to be collected	(6,810)
Expected cash flows at acquisition	483,265
Interest component of expected cash flows	(83,843)
Fair value of acquired loans	399,422
Acquired Impaired Loans [Member]
Summary of loans acquired [Abstract]
Contractually required principal and interest at acquisition	5,138
Contractual cash flows not expected to be collected	(1,977)
Expected cash flows at acquisition	3,161
Interest component of expected cash flows	(341)
Fair value of acquired loans	2,820
Acquired Non Impaired Loans [Member]
Summary of loans acquired [Abstract]
Contractually required principal and interest at acquisition	484,937
Contractual cash flows not expected to be collected	(4,833)
Expected cash flows at acquisition	480,104
Interest component of expected cash flows	(83,502)
Fair value of acquired loans	$ 396,602

ACQUISITIONS, Intangible Asset,

ACQUISITIONS, Intangible Asset, Goodwill and Acquisition-related Expenses (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Summary of loans acquired [Abstract]
Merger and acquisition integration-related expenses	$ 77	$ 395
Oneida Financial Corp [Member] | Core Deposits [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	8 years
Oneida Financial Corp [Member] | Other Intangibles [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	8 years
WJL Agencies Inc [Member] | Other Intangibles [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	8 years

ACQUISITIONS, Supplemental Pro

ACQUISITIONS, Supplemental Pro Forma Financial Information (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2015USD ($)
Supplemental Pro Forma Financial Information [Abstract]
Acquisition-related expenses excluded from pro forma information	$ 400
Total revenue, net of interest expense	102,943
Net income	$ 24,298

ACCOUNTING POLICIES (Details)

ACCOUNTING POLICIES (Details) $ in Millions	3 Months Ended
	Mar. 31, 2016USD ($)ComponentCalculationSegmentFactor
Allowance for Loan Losses [Abstract]
Number of broad components used in allowance methodology | Component	2
Number of calculations used for general loan loss allocation | Calculation	2
Number of main loan segments | Segment	5
Period of historical net charge-off data for each loan class used in determining allowance level	36 months
Number of qualitative environmental factors used in qualitative calculation for loan loss allocation | Factor	8
Threshold amount for specific loan losses of individual commercial loans | $	$ 0.5
Core Deposits [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible asset useful life (amortization period)	7 years
Core Deposits [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible asset useful life (amortization period)	20 years
Customer Relationships [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible asset useful life (amortization period)	7 years
Customer Relationships [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible asset useful life (amortization period)	20 years

INVESTMENT SECURITIES (Details)

INVESTMENT SECURITIES (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Available-for-Sale Portfolio [Abstract]
Amortized Cost	$ 2,737,644	$ 2,742,278
Gross Unrealized Gains	133,655	69,254
Gross Unrealized Losses	563	3,419
Fair Value	2,870,736	2,808,113
Available For Sale Debt Securities Amortized Cost Basis [Abstract]
Amortized Cost	2,737,393
Fair Value	2,870,326
Other Securities [Abstract]
Amortized Cost	32,142	39,827
Fair Value	32,142	39,827
U.S. Treasury and Agency Obligations [Member]
Available For Sale Debt Securities Amortized Cost Basis [Abstract]
Amortized Cost	1,868,429	1,866,819
Gross Unrealized Gains	95,114	35,186
Gross Unrealized Losses	0	2,027
Fair Value	1,963,543	1,899,978
Obligations of State and Political Subdivisions [Member]
Available For Sale Debt Securities Amortized Cost Basis [Abstract]
Amortized Cost	632,114	640,455
Gross Unrealized Gains	30,283	26,487
Gross Unrealized Losses	5	59
Fair Value	662,392	666,883
Government Agency Mortgage-Backed Securities [Member]
Available For Sale Debt Securities Amortized Cost Basis [Abstract]
Amortized Cost	208,300	205,220
Gross Unrealized Gains	7,500	6,906
Gross Unrealized Losses	529	1,261
Fair Value	215,271	210,865
Corporate Debt Securities [Member]
Available For Sale Debt Securities Amortized Cost Basis [Abstract]
Amortized Cost	16,639	16,672
Gross Unrealized Gains	55	66
Gross Unrealized Losses	10	58
Fair Value	16,684	16,680
Government Agency Collateralized Mortgage Obligations [Member]
Available For Sale Debt Securities Amortized Cost Basis [Abstract]
Amortized Cost	11,911	12,862
Gross Unrealized Gains	525	446
Gross Unrealized Losses	0	0
Fair Value	12,436	13,308
Marketable Equity Securities [Member]
Available For Sale Equity Securities Amortized Cost Basis [Abstract]
Amortized Cost	251	250
Gross Unrealized Gains	178	163
Gross Unrealized Losses	19	14
Fair Value	410	399
Federal Home Loan Bank Common Stock [Member]
Other Securities [Abstract]
Amortized Cost	7,258	19,317
Fair Value	7,258	19,317
Federal Reserve Bank Common Stock [Member]
Other Securities [Abstract]
Amortized Cost	20,663	16,050
Fair Value	20,663	16,050
Other Equity Securities [Member]
Other Securities [Abstract]
Amortized Cost	4,221	4,460
Fair Value	$ 4,221	$ 4,460

INVESTMENT SECURITIES, Investme

INVESTMENT SECURITIES, Investment Securities in a Continuous Unrealized Loss Position (Details) $ in Thousands	Mar. 31, 2016USD ($)Position	Dec. 31, 2015USD ($)Position
Available-for-Sale Portfolio in Unrealized Loss Positions, Number of Positions [Abstract]
Less than 12 months | Position	11	46
12 months or longer | Position	24	24
Total | Position	35	70
Available-for-Sale Portfolio in Unrealized Loss Positions, Fair Value [Abstract]
Less than 12 months	$ 6,624	$ 389,937
12 months or longer	33,668	33,551
Total	40,292	423,488
Available-for-Sale Portfolio, Debt Maturities, Gross Unrealized Losses [Abstract]
Less than 12 months	36	2,236
12 months or longer	527	1,183
Total	$ 563	$ 3,419
U.S. Treasury and Agency Obligations [Member]
Available-for-Sale Portfolio in Unrealized Loss Positions, Number of Positions [Abstract]
Less than 12 months | Position		9
12 months or longer | Position		0
Total | Position		9
Available-for-Sale Portfolio in Unrealized Loss Positions, Fair Value [Abstract]
Less than 12 months		$ 353,844
12 months or longer		0
Total		353,844
Available-for-Sale Portfolio, Debt Maturities, Gross Unrealized Losses [Abstract]
Less than 12 months		2,027
12 months or longer		0
Total		$ 2,027
Obligations of State and Political Subdivisions [Member]
Available-for-Sale Portfolio in Unrealized Loss Positions, Number of Positions [Abstract]
Less than 12 months | Position	1	18
12 months or longer | Position	2	2
Total | Position	3	20
Available-for-Sale Portfolio in Unrealized Loss Positions, Fair Value [Abstract]
Less than 12 months	$ 72	$ 8,804
12 months or longer	755	735
Total	827	9,539
Available-for-Sale Portfolio, Debt Maturities, Gross Unrealized Losses [Abstract]
Less than 12 months	0	34
12 months or longer	5	25
Total	$ 5	$ 59
Government Agency Mortgage-Backed Securities [Member]
Available-for-Sale Portfolio in Unrealized Loss Positions, Number of Positions [Abstract]
Less than 12 months | Position	9	17
12 months or longer | Position	19	19
Total | Position	28	36
Available-for-Sale Portfolio in Unrealized Loss Positions, Fair Value [Abstract]
Less than 12 months	$ 6,470	$ 24,178
12 months or longer	30,167	30,103
Total	36,637	54,281
Available-for-Sale Portfolio, Debt Maturities, Gross Unrealized Losses [Abstract]
Less than 12 months	17	161
12 months or longer	512	1,100
Total	$ 529	$ 1,261
Corporate Debt Securities [Member]
Available-for-Sale Portfolio in Unrealized Loss Positions, Number of Positions [Abstract]
Less than 12 months | Position	0	1
12 months or longer | Position	1	1
Total | Position	1	2
Available-for-Sale Portfolio in Unrealized Loss Positions, Fair Value [Abstract]
Less than 12 months	$ 0	$ 3,024
12 months or longer	2,743	2,710
Total	2,743	5,734
Available-for-Sale Portfolio, Debt Maturities, Gross Unrealized Losses [Abstract]
Less than 12 months	0	0
12 months or longer	10	58
Total	$ 10	$ 58
Government Agency Collateralized Mortgage Obligations [Member]
Available-for-Sale Portfolio in Unrealized Loss Positions, Number of Positions [Abstract]
Less than 12 months | Position	0	0
12 months or longer | Position	2	2
Total | Position	2	2
Available-for-Sale Portfolio in Unrealized Loss Positions, Fair Value [Abstract]
Less than 12 months	$ 0	$ 0
12 months or longer	3	3
Total	3	3
Available-for-Sale Portfolio, Debt Maturities, Gross Unrealized Losses [Abstract]
Less than 12 months	0	0
12 months or longer	0	0
Total	$ 0	$ 0
Marketable Equity Securities [Member]
Available-for-Sale Portfolio in Unrealized Loss Positions, Number of Positions [Abstract]
Less than 12 months | Position	1	1
12 months or longer | Position	0	0
Total | Position	1	1
Available-for-Sale Portfolio in Unrealized Loss Positions, Fair Value [Abstract]
Less than 12 months	$ 82	$ 87
12 months or longer	0	0
Total	82	87
Available-for-Sale Portfolio, Debt Maturities, Gross Unrealized Losses [Abstract]
Less than 12 months	19	14
12 months or longer	0	0
Total	$ 19	$ 14

INVESTMENT SECURITIES, Amortize

INVESTMENT SECURITIES, Amortized Cost and Estimated Fair Value of Debt Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Available-for-Sale, Debt Maturities, Amortized Cost [Abstract]
Due in one year or less	$ 42,379
Due in one to five years	732,229
Due in five through ten years	1,515,627
Due after ten years	226,947
Subtotal	2,517,182
Amortized Cost	2,737,393
Available-for-Sale, Debt Maturities, Fair Value [Abstract]
Due in one year or less	42,646
Due in one to five years	765,044
Due in five through ten years	1,594,586
Due after ten years	240,343
Subtotal	2,642,619
Fair value	2,870,326
Government Agency Mortgage-Backed Securities [Member]
Available-for-Sale, Debt Maturities, Amortized Cost [Abstract]
Without single maturity date	208,300
Amortized Cost	208,300	$ 205,220
Available-for-Sale, Debt Maturities, Fair Value [Abstract]
Without single maturity date	215,271
Fair value	215,271	210,865
Government Agency Collateralized Mortgage Obligations [Member]
Available-for-Sale, Debt Maturities, Amortized Cost [Abstract]
Without single maturity date	11,911
Amortized Cost	11,911	12,862
Available-for-Sale, Debt Maturities, Fair Value [Abstract]
Without single maturity date	12,436
Fair value	$ 12,436	$ 13,308

LOANS, Loan Summary (Details)

LOANS, Loan Summary (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
Loans receivable, net [Abstract]
Gross loans, including deferred origination costs	$ 4,821,172	$ 4,801,375
Allowance for loan losses	(45,596)	(45,401)	$ (45,005)	$ (45,341)
Net loans	4,775,576	4,755,974
Credit impaired acquired loans, outstanding balance	8,300	8,500
Accretable discount related to credit impaired acquired loans [Roll forward]
Beginning Balance	810
Accretion recognized, year-to-date	(140)
Net reclassification to accretable from non-accretable	43
Ending Balance	$ 713
Consumer Mortgage [Member] | Minimum [Member]
Loans receivable, net [Abstract]
Typical contract term	10 years
Consumer Mortgage [Member] | Maximum [Member]
Loans receivable, net [Abstract]
Typical contract term	30 years
Business Lending [Member]
Loans receivable, net [Abstract]
Gross loans, including deferred origination costs	$ 1,509,421	1,497,271
Home Equity [Member] | Maximum [Member]
Loans receivable, net [Abstract]
Typical contract term	30 years
Residential Portfolio Segment [Member] | Consumer Mortgage [Member]
Loans receivable, net [Abstract]
Gross loans, including deferred origination costs	$ 1,777,792	1,769,754
Allowance for loan losses	(10,148)	(10,198)	(10,233)	(10,286)
Commercial Portfolio Segment [Member] | Business Lending [Member]
Loans receivable, net [Abstract]
Gross loans, including deferred origination costs	1,509,421	1,497,271
Allowance for loan losses	(16,695)	(15,749)	(15,405)	(15,787)
Consumer Portfolio Segment [Member] | Consumer Indirect [Member]
Loans receivable, net [Abstract]
Gross loans, including deferred origination costs	941,151	935,760
Allowance for loan losses	(12,334)	(12,422)	(11,246)	(11,544)
Consumer Portfolio Segment [Member] | Consumer Direct [Member]
Loans receivable, net [Abstract]
Gross loans, including deferred origination costs	189,535	195,076
Allowance for loan losses	(2,875)	(2,997)	(2,879)	(3,083)
Consumer Portfolio Segment [Member] | Home Equity [Member]
Loans receivable, net [Abstract]
Gross loans, including deferred origination costs	403,273	403,514
Allowance for loan losses	$ (2,580)	$ (2,666)	$ (2,663)	$ (2,701)

LOANS, Credit Quality By Past D

LOANS, Credit Quality By Past Due Status (Details) - USD ($) $ in Thousands		Mar. 31, 2016	Dec. 31, 2015
Aged analysis of the company's loans [Abstract]
Total Loans		$ 4,821,172	$ 4,801,375
Legacy Loans [Member]
Aged analysis of the company's loans [Abstract]
Nonaccrual		20,045	18,805
Total Past Due		42,269	49,612
Current		4,188,034	4,134,109
Total Loans		4,230,303	4,183,721
Legacy Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total Past Due		20,387	29,006
Legacy Loans [Member] | 90+ Days Past Due [Member]
Aged analysis of the company's loans [Abstract]
90 + Days Past Due and Still Accruing		1,837	1,801
Acquired Loans [Member]
Aged analysis of the company's loans [Abstract]
Nonaccrual		3,720	2,923
Total Past Due		6,110	6,246
Current		577,585	604,109
Acquired Impaired	[1]	7,174	7,299
Total Loans		590,869	617,654
Acquired Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total Past Due		1,900	2,929
Acquired Loans [Member] | 90+ Days Past Due [Member]
Aged analysis of the company's loans [Abstract]
90 + Days Past Due and Still Accruing		490	394
Consumer Mortgage [Member] | Legacy Loans [Member]
Aged analysis of the company's loans [Abstract]
Total Loans		1,596,191	1,581,458
Consumer Mortgage [Member] | Acquired Loans [Member]
Aged analysis of the company's loans [Abstract]
Total Loans		181,601	188,296
Business Lending [Member]
Aged analysis of the company's loans [Abstract]
Total Loans		1,509,421	1,497,271
Business Lending [Member] | Legacy Loans [Member]
Aged analysis of the company's loans [Abstract]
Total Loans		1,254,998	1,233,628
Business Lending [Member] | Acquired Loans [Member]
Aged analysis of the company's loans [Abstract]
Total Loans		254,423	263,643
Consumer Indirect [Member] | Legacy Loans [Member]
Aged analysis of the company's loans [Abstract]
Total Loans		900,136	890,339
Consumer Indirect [Member] | Acquired Loans [Member]
Aged analysis of the company's loans [Abstract]
Total Loans		41,015	45,421
Consumer Direct [Member] | Legacy Loans [Member]
Aged analysis of the company's loans [Abstract]
Total Loans		174,780	178,051
Consumer Direct [Member] | Acquired Loans [Member]
Aged analysis of the company's loans [Abstract]
Total Loans		14,755	17,025
Home Equity [Member] | Legacy Loans [Member]
Aged analysis of the company's loans [Abstract]
Total Loans		304,198	300,245
Home Equity [Member] | Acquired Loans [Member]
Aged analysis of the company's loans [Abstract]
Total Loans		99,075	103,269
Residential Portfolio Segment [Member] | Consumer Mortgage [Member]
Aged analysis of the company's loans [Abstract]
Total Loans		1,777,792	1,769,754
Residential Portfolio Segment [Member] | Consumer Mortgage [Member] | Legacy Loans [Member]
Aged analysis of the company's loans [Abstract]
Nonaccrual		11,642	11,394
Total Past Due		21,308	23,287
Current		1,574,883	1,558,171
Total Loans		1,596,191	1,581,458
Residential Portfolio Segment [Member] | Consumer Mortgage [Member] | Legacy Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total Past Due		8,452	10,482
Residential Portfolio Segment [Member] | Consumer Mortgage [Member] | Legacy Loans [Member] | 90+ Days Past Due [Member]
Aged analysis of the company's loans [Abstract]
90 + Days Past Due and Still Accruing		1,214	1,411
Residential Portfolio Segment [Member] | Consumer Mortgage [Member] | Acquired Loans [Member]
Aged analysis of the company's loans [Abstract]
Nonaccrual		1,884	1,396
Total Past Due		3,324	3,163
Current		178,277	185,133
Acquired Impaired	[1]	0	0
Total Loans		181,601	188,296
Residential Portfolio Segment [Member] | Consumer Mortgage [Member] | Acquired Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total Past Due		1,098	1,373
Residential Portfolio Segment [Member] | Consumer Mortgage [Member] | Acquired Loans [Member] | 90+ Days Past Due [Member]
Aged analysis of the company's loans [Abstract]
90 + Days Past Due and Still Accruing		342	394
Commercial Portfolio Segment [Member] | Business Lending [Member]
Aged analysis of the company's loans [Abstract]
Total Loans		1,509,421	1,497,271
Commercial Portfolio Segment [Member] | Business Lending [Member] | Legacy Loans [Member]
Aged analysis of the company's loans [Abstract]
Nonaccrual		6,417	5,381
Total Past Due		9,023	9,949
Current		1,245,975	1,223,679
Total Loans		1,254,998	1,233,628
Commercial Portfolio Segment [Member] | Business Lending [Member] | Legacy Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total Past Due		2,560	4,442
Commercial Portfolio Segment [Member] | Business Lending [Member] | Legacy Loans [Member] | 90+ Days Past Due [Member]
Aged analysis of the company's loans [Abstract]
90 + Days Past Due and Still Accruing		46	126
Commercial Portfolio Segment [Member] | Business Lending [Member] | Acquired Loans [Member]
Aged analysis of the company's loans [Abstract]
Nonaccrual		1,420	1,186
Total Past Due		1,549	1,721
Current		245,700	254,623
Acquired Impaired	[1]	7,174	7,299
Total Loans		254,423	263,643
Commercial Portfolio Segment [Member] | Business Lending [Member] | Acquired Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total Past Due		129	535
Commercial Portfolio Segment [Member] | Business Lending [Member] | Acquired Loans [Member] | 90+ Days Past Due [Member]
Aged analysis of the company's loans [Abstract]
90 + Days Past Due and Still Accruing		0	0
Consumer Portfolio Segment [Member] | Consumer Indirect [Member]
Aged analysis of the company's loans [Abstract]
Total Loans		941,151	935,760
Consumer Portfolio Segment [Member] | Consumer Indirect [Member] | Legacy Loans [Member]
Aged analysis of the company's loans [Abstract]
Nonaccrual		0	0
Total Past Due		7,976	11,677
Current		892,160	878,662
Total Loans		900,136	890,339
Consumer Portfolio Segment [Member] | Consumer Indirect [Member] | Legacy Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total Past Due		7,793	11,575
Consumer Portfolio Segment [Member] | Consumer Indirect [Member] | Legacy Loans [Member] | 90+ Days Past Due [Member]
Aged analysis of the company's loans [Abstract]
90 + Days Past Due and Still Accruing		183	102
Consumer Portfolio Segment [Member] | Consumer Indirect [Member] | Acquired Loans [Member]
Aged analysis of the company's loans [Abstract]
Nonaccrual		0	0
Total Past Due		126	245
Current		40,889	45,176
Acquired Impaired	[1]	0	0
Total Loans		41,015	45,421
Consumer Portfolio Segment [Member] | Consumer Indirect [Member] | Acquired Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total Past Due		126	245
Consumer Portfolio Segment [Member] | Consumer Indirect [Member] | Acquired Loans [Member] | 90+ Days Past Due [Member]
Aged analysis of the company's loans [Abstract]
90 + Days Past Due and Still Accruing		0	0
Consumer Portfolio Segment [Member] | Consumer Direct [Member]
Aged analysis of the company's loans [Abstract]
Total Loans		189,535	195,076
Consumer Portfolio Segment [Member] | Consumer Direct [Member] | Legacy Loans [Member]
Aged analysis of the company's loans [Abstract]
Nonaccrual		1	1
Total Past Due		912	1,466
Current		173,868	176,585
Total Loans		174,780	178,051
Consumer Portfolio Segment [Member] | Consumer Direct [Member] | Legacy Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total Past Due		858	1,414
Consumer Portfolio Segment [Member] | Consumer Direct [Member] | Legacy Loans [Member] | 90+ Days Past Due [Member]
Aged analysis of the company's loans [Abstract]
90 + Days Past Due and Still Accruing		53	51
Consumer Portfolio Segment [Member] | Consumer Direct [Member] | Acquired Loans [Member]
Aged analysis of the company's loans [Abstract]
Nonaccrual		13	14
Total Past Due		141	154
Current		14,614	16,871
Acquired Impaired	[1]	0	0
Total Loans		14,755	17,025
Consumer Portfolio Segment [Member] | Consumer Direct [Member] | Acquired Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total Past Due		122	140
Consumer Portfolio Segment [Member] | Consumer Direct [Member] | Acquired Loans [Member] | 90+ Days Past Due [Member]
Aged analysis of the company's loans [Abstract]
90 + Days Past Due and Still Accruing		6	0
Consumer Portfolio Segment [Member] | Home Equity [Member]
Aged analysis of the company's loans [Abstract]
Total Loans		403,273	403,514
Consumer Portfolio Segment [Member] | Home Equity [Member] | Legacy Loans [Member]
Aged analysis of the company's loans [Abstract]
Nonaccrual		1,985	2,029
Total Past Due		3,050	3,233
Current		301,148	297,012
Total Loans		304,198	300,245
Consumer Portfolio Segment [Member] | Home Equity [Member] | Legacy Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total Past Due		724	1,093
Consumer Portfolio Segment [Member] | Home Equity [Member] | Legacy Loans [Member] | 90+ Days Past Due [Member]
Aged analysis of the company's loans [Abstract]
90 + Days Past Due and Still Accruing		341	111
Consumer Portfolio Segment [Member] | Home Equity [Member] | Acquired Loans [Member]
Aged analysis of the company's loans [Abstract]
Nonaccrual		403	327
Total Past Due		970	963
Current		98,105	102,306
Acquired Impaired	[1]	0	0
Total Loans		99,075	103,269
Consumer Portfolio Segment [Member] | Home Equity [Member] | Acquired Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total Past Due		425	636
Consumer Portfolio Segment [Member] | Home Equity [Member] | Acquired Loans [Member] | 90+ Days Past Due [Member]
Aged analysis of the company's loans [Abstract]
90 + Days Past Due and Still Accruing		$ 142	$ 0
[1]	Acquired impaired loans were not classified as nonperforming assets as the loans are considered to be performing under ASC 310-30. As a result interest income, through the accretion of the difference between the carrying amount of the loans and the expected cashflows, is being recognized on all acquired impaired loans.

LOANS, Amount of Business Lendi

LOANS, Amount of Business Lending Loans by Credit Quality Category (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Financing Receivable, Recorded Investment [Line Items]
Loans	$ 4,821,172	$ 4,801,375
Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	4,230,303	4,183,721
Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	590,869	617,654
Business Lending [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	1,509,421	1,497,271
Business Lending [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	1,254,998	1,233,628
Business Lending [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	254,423	263,643
Business Lending [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	1,252,012	1,267,738
Business Lending [Member] | Pass [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	1,049,441	1,048,364
Business Lending [Member] | Pass [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	202,571	219,374
Business Lending [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	161,254	144,775
Business Lending [Member] | Special Mention [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	133,939	124,768
Business Lending [Member] | Special Mention [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	27,315	20,007
Business Lending [Member] | Classified [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	88,891	77,144
Business Lending [Member] | Classified [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	71,528	60,181
Business Lending [Member] | Classified [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	17,363	16,963
Business Lending [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	90	315
Business Lending [Member] | Doubtful [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	90	315
Business Lending [Member] | Doubtful [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	0	0
Business Lending [Member] | Acquired Impaired [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	7,174	7,299
Business Lending [Member] | Acquired Impaired [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	0	0
Business Lending [Member] | Acquired Impaired [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	7,174	7,299
All Other Loans [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	2,975,305	2,950,093
All Other Loans [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	336,446	354,011
All Other Loans [Member] | Performing [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	2,959,886	2,934,994
All Other Loans [Member] | Performing [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	333,656	351,880
All Other Loans [Member] | Nonperforming [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	15,419	15,099
All Other Loans [Member] | Nonperforming [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	2,790	2,131
Consumer Mortgage [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	1,596,191	1,581,458
Consumer Mortgage [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	181,601	188,296
Consumer Mortgage [Member] | Performing [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	1,583,335	1,568,653
Consumer Mortgage [Member] | Performing [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	179,375	186,506
Consumer Mortgage [Member] | Nonperforming [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	12,856	12,805
Consumer Mortgage [Member] | Nonperforming [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	2,226	1,790
Consumer Indirect [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	900,136	890,339
Consumer Indirect [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	41,015	45,421
Consumer Indirect [Member] | Performing [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	899,953	890,237
Consumer Indirect [Member] | Performing [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	41,015	45,421
Consumer Indirect [Member] | Nonperforming [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	183	102
Consumer Indirect [Member] | Nonperforming [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	0	0
Consumer Direct [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	174,780	178,051
Consumer Direct [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	14,755	17,025
Consumer Direct [Member] | Performing [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	174,726	177,999
Consumer Direct [Member] | Performing [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	14,736	17,011
Consumer Direct [Member] | Nonperforming [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	54	52
Consumer Direct [Member] | Nonperforming [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	19	14
Home Equity [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	304,198	300,245
Home Equity [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	99,075	103,269
Home Equity [Member] | Performing [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	301,872	298,105
Home Equity [Member] | Performing [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	98,530	102,942
Home Equity [Member] | Nonperforming [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	2,326	2,140
Home Equity [Member] | Nonperforming [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	$ 545	$ 327

LOANS, Summary of Impaired Loan

LOANS, Summary of Impaired Loans, Excluding Purchased Impaired (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Impaired loans [Abstract]
Loans with allowance allocation	$ 1,765	$ 0
Loans without allowance allocation	2,068	2,376
Carrying balance	3,833	2,376
Contractual balance	5,094	3,419
Specifically allocated allowance	$ 340	$ 0

LOANS, Troubled Debt Restructur

LOANS, Troubled Debt Restructuring (TDR) (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2016USD ($)Loan	Mar. 31, 2015USD ($)Loan	Dec. 31, 2015USD ($)Loan
Financing Receivable, Modifications [Line Items]
Troubled debt restructurings, nonaccrual number | Loan	61		55
Troubled debt restructurings, nonaccrual amount	$ 2,198		$ 1,892
Troubled debt restructurings, accruing number | Loan	152		183
Troubled debt restructurings, accruing amount	$ 3,939		$ 4,252
Troubled debt restructurings, total number | Loan	213		238
Troubled debt restructurings, total amount	$ 6,137		$ 6,144
Loans modified in TDR during the year, number | Loan	17	13
TDR occurring during the year, post-modification recorded investment	$ 504	$ 333
Maximum [Member]
Financing Receivable, Modifications [Line Items]
Maximum threshold balance of TDRs included in general loan loss allocation and qualitative review	500
Business Lending [Member] | Minimum [Member]
Financing Receivable, Modifications [Line Items]
Threshold balance of loans individually evaluated for impairment	$ 500
Residential Portfolio Segment [Member] | Consumer Mortgage [Member]
Financing Receivable, Modifications [Line Items]
Troubled debt restructurings, nonaccrual number | Loan	40		37
Troubled debt restructurings, nonaccrual amount	$ 1,796		$ 1,472
Troubled debt restructurings, accruing number | Loan	45		54
Troubled debt restructurings, accruing amount	$ 2,162		$ 2,486
Troubled debt restructurings, total number | Loan	85		91
Troubled debt restructurings, total amount	$ 3,958		$ 3,958
Loans modified in TDR during the year, number | Loan	4	4
TDR occurring during the year, post-modification recorded investment	$ 266	$ 213
Commercial Portfolio Segment [Member] | Business Lending [Member]
Financing Receivable, Modifications [Line Items]
Troubled debt restructurings, nonaccrual number | Loan	8		8
Troubled debt restructurings, nonaccrual amount	$ 202		$ 217
Troubled debt restructurings, accruing number | Loan	5		6
Troubled debt restructurings, accruing amount	$ 718		$ 737
Troubled debt restructurings, total number | Loan	13		14
Troubled debt restructurings, total amount	$ 920		$ 954
Loans modified in TDR during the year, number | Loan	0	0
TDR occurring during the year, post-modification recorded investment	$ 0	$ 0
Consumer Portfolio Segment [Member] | Consumer Indirect [Member]
Financing Receivable, Modifications [Line Items]
Troubled debt restructurings, nonaccrual number | Loan	0		0
Troubled debt restructurings, nonaccrual amount	$ 0		$ 0
Troubled debt restructurings, accruing number | Loan	78		77
Troubled debt restructurings, accruing amount	$ 789		$ 691
Troubled debt restructurings, total number | Loan	78		77
Troubled debt restructurings, total amount	$ 789		$ 691
Loans modified in TDR during the year, number | Loan	12	7
TDR occurring during the year, post-modification recorded investment	$ 238	$ 101
Consumer Portfolio Segment [Member] | Consumer Direct [Member]
Financing Receivable, Modifications [Line Items]
Troubled debt restructurings, nonaccrual number | Loan	0		0
Troubled debt restructurings, nonaccrual amount	$ 0		$ 0
Troubled debt restructurings, accruing number | Loan	12		32
Troubled debt restructurings, accruing amount	$ 26		$ 37
Troubled debt restructurings, total number | Loan	12		32
Troubled debt restructurings, total amount	$ 26		$ 37
Loans modified in TDR during the year, number | Loan	0	1
TDR occurring during the year, post-modification recorded investment	$ 0	$ 4
Consumer Portfolio Segment [Member] | Home Equity [Member]
Financing Receivable, Modifications [Line Items]
Troubled debt restructurings, nonaccrual number | Loan	13		10
Troubled debt restructurings, nonaccrual amount	$ 200		$ 203
Troubled debt restructurings, accruing number | Loan	12		14
Troubled debt restructurings, accruing amount	$ 244		$ 301
Troubled debt restructurings, total number | Loan	25		24
Troubled debt restructurings, total amount	$ 444		$ 504
Loans modified in TDR during the year, number | Loan	1	1
TDR occurring during the year, post-modification recorded investment	$ 0	$ 15

LOANS, Allowance for Loan Losse

LOANS, Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Allowance for loan losses [Roll Forward]
Beginning balance	$ 45,401	$ 45,341
Charge-offs	(2,671)	(2,414)
Recoveries	1,525	1,455
Provision	1,341	623
Ending balance	45,596	45,005
Acquired Impaired [Member]
Allowance for loan losses [Roll Forward]
Beginning balance	168	173
Charge-offs	0	0
Recoveries	0	0
Provision	(83)	23
Ending balance	85	196
Residential Portfolio Segment [Member] | Consumer Mortgage [Member]
Allowance for loan losses [Roll Forward]
Beginning balance	10,198	10,286
Charge-offs	(88)	(443)
Recoveries	45	21
Provision	(7)	369
Ending balance	10,148	10,233
Commercial Portfolio Segment [Member] | Business Lending [Member]
Allowance for loan losses [Roll Forward]
Beginning balance	15,749	15,787
Charge-offs	(210)	(133)
Recoveries	136	82
Provision	1,020	(331)
Ending balance	16,695	15,405
Consumer Portfolio Segment [Member] | Consumer Indirect [Member]
Allowance for loan losses [Roll Forward]
Beginning balance	12,422	11,544
Charge-offs	(1,854)	(1,427)
Recoveries	1,114	1,152
Provision	652	(23)
Ending balance	12,334	11,246
Consumer Portfolio Segment [Member] | Consumer Direct [Member]
Allowance for loan losses [Roll Forward]
Beginning balance	2,997	3,083
Charge-offs	(462)	(345)
Recoveries	221	193
Provision	119	(52)
Ending balance	2,875	2,879
Consumer Portfolio Segment [Member] | Home Equity [Member]
Allowance for loan losses [Roll Forward]
Beginning balance	2,666	2,701
Charge-offs	(57)	(66)
Recoveries	9	7
Provision	(38)	21
Ending balance	2,580	2,663
Unallocated Financing Receivables [Member]
Allowance for loan losses [Roll Forward]
Beginning balance	1,201	1,767
Charge-offs	0	0
Recoveries	0	0
Provision	(322)	616
Ending balance	$ 879	$ 2,383

GOODWILL AND IDENTIFIABLE INT49

GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 57,541	$ 57,253
Accumulated amortization	(37,802)	(36,359)
Net carrying amount	19,739	20,894
Estimated aggregate amortization expense [Abstract]
Apr - Dec 2016	4,037
2,017	4,412
2,018	3,566
2,019	2,782
2,020	2,119
Thereafter	2,823
Net carrying amount	19,739	20,894
Components of goodwill [Abstract]
Goodwill	469,966	468,076
Goodwill, Activity	1,890
Accumulated impairment	(4,824)	(4,824)
Accumulated impairment, Activity	0
Goodwill, net	465,142	463,252	$ 375,174
Goodwill, net, Activity	1,890
Core Deposit Intangibles [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	39,688	39,688
Accumulated amortization	(30,619)	(29,899)
Net carrying amount	9,069	9,789
Estimated aggregate amortization expense [Abstract]
Net carrying amount	9,069	9,789
Other Intangibles [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	17,853	17,565
Accumulated amortization	(7,183)	(6,460)
Net carrying amount	10,670	11,105
Estimated aggregate amortization expense [Abstract]
Net carrying amount	$ 10,670	$ 11,105

MANDATORILY REDEEMABLE PREFER50

MANDATORILY REDEEMABLE PREFERRED SECURITIES (Details) $ in Millions	3 Months Ended
	Mar. 31, 2016USD ($)Trust
Debt Instrument [Line Items]
Number of wholly owned, unconsolidated subsidiary trusts | Trust	2
Percent ownership of unconsolidated subsidiary trusts	100.00%
Community Statutory Trust III [Member]
Terms of preferred securities for each trust [Abstract]
Issuance Date	Jul. 31, 2001
Par Amount	$ 24.5
Variable Interest Rate Basis	3 month LIBOR
Variable Interest Rate, Basis Spread	3.58%
Effective Interest Rate	4.20%
Maturity Date	Jul. 31, 2031
Call Price	Par
Community Capital Trust IV [Member]
Terms of preferred securities for each trust [Abstract]
Issuance Date	Dec. 8, 2006
Par Amount	$ 75
Variable Interest Rate Basis	3 month LIBOR
Variable Interest Rate, Basis Spread	1.65%
Effective Interest Rate	2.16%
Maturity Date	Dec. 15, 2036
Call Price	Par

BENEFIT PLANS (Details)

BENEFIT PLANS (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Pension Benefits [Member]
Net periodic benefit cost [Abstract]
Service cost	$ 1,026	$ 831
Interest cost	1,406	1,375
Expected return on plan assets	(2,960)	(3,042)
Amortization of unrecognized net loss	377	366
Amortization of prior service cost	11	2
Net periodic benefit cost	(140)	(468)
Post-retirement Benefits [Member]
Net periodic benefit cost [Abstract]
Service cost	0	0
Interest cost	20	22
Expected return on plan assets	0	0
Amortization of unrecognized net loss	(1)	(3)
Amortization of prior service cost	(45)	(45)
Net periodic benefit cost	$ (26)	$ (26)

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
EARNINGS PER SHARE [Abstract]
Weighted-average anti-dilutive stock options outstanding (in shares)	600,000	300,000
Basic earnings per share [Abstract]
Net income	$ 24,403	$ 22,297
Income attributable to unvested stock-based compensation awards	(89)	(100)
Income available to common shareholders	$ 24,314	$ 22,197
Weighted-average common shares outstanding - basic (in shares)	43,863,000	40,659,000
Basic earnings per share (in dollars per share)	$ 0.55	$ 0.55
Diluted earnings per share [Abstract]
Net income	$ 24,403	$ 22,297
Income attributable to unvested stock-based compensation awards	(89)	(100)
Income available to common shareholders	$ 24,314	$ 22,197
Weighted-average common shares outstanding - basic (in shares)	43,863,000	40,659,000
Assumed exercise of stock options (in shares)	333,000	405,000
Weighted-average common shares outstanding - diluted (in shares)	44,196,000	41,064,000
Diluted earnings per share (in dollars per share)	$ 0.55	$ 0.54
Stock Repurchase Program [Abstract]
Number of common shares authorized to be repurchased (in shares)			2,200,000
Number of common shares repurchased (in shares)	0

COMMITMENTS, CONTINGENT LIABI53

COMMITMENTS, CONTINGENT LIABILITIES AND RESTRICTIONS (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2016USD ($)ClassAction	Sep. 30, 2014USD ($)	Dec. 31, 2015USD ($)
Off-balance Sheet Risks, Disclosure Information [Line Items]
Contract amount of commitments and contingencies	$ 835,838		$ 830,495
Range of reasonably possible losses for such matters in the aggregate, beyond the existing recorded liability, lower range	0
Range of reasonably possible losses for such matters in the aggregate, beyond the existing recorded liability, upper range	$ 1,000
Number of class actions in which the Bank is involved | ClassAction	2
Legal settlement charge		$ 2,800
Commitments to Extend Credit [Member]
Off-balance Sheet Risks, Disclosure Information [Line Items]
Contract amount of commitments and contingencies	$ 816,468		811,442
Standby Letters of Credit [Member]
Off-balance Sheet Risks, Disclosure Information [Line Items]
Contract amount of commitments and contingencies	$ 19,370		$ 19,053

FAIR VALUE, Financial Assets an

FAIR VALUE, Financial Assets and Liabilities Accounted for at Fair Value On a Recurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	$ 2,870,736	$ 2,808,113
Recurring [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	2,870,736	2,808,113
Mortgages loans held for sale	339	932
Commitments to originate real estate loans for sale	282	117
Forward sales commitments	(46)	(37)
Total	2,871,311	2,809,125
Recurring [Member] | U.S. Treasury and Agency Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	1,963,543	1,899,978
Recurring [Member] | Obligations of State and Political Subdivisions [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	662,392	666,883
Recurring [Member] | Government Agency Mortgage-Backed Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	215,271	210,865
Recurring [Member] | Corporate Debt Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	16,684	16,680
Recurring [Member] | Government Agency Collateralized Mortgage Obligations [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	12,436	13,308
Recurring [Member] | Marketable Equity Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	410	399
Recurring [Member] | Level 1 [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	1,963,953	1,900,377
Mortgages loans held for sale	0	0
Commitments to originate real estate loans for sale	0	0
Forward sales commitments	0	0
Total	1,963,953	1,900,377
Recurring [Member] | Level 1 [Member] | U.S. Treasury and Agency Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	1,963,543	1,899,978
Recurring [Member] | Level 1 [Member] | Obligations of State and Political Subdivisions [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	0	0
Recurring [Member] | Level 1 [Member] | Government Agency Mortgage-Backed Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	0	0
Recurring [Member] | Level 1 [Member] | Corporate Debt Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	0	0
Recurring [Member] | Level 1 [Member] | Government Agency Collateralized Mortgage Obligations [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	0	0
Recurring [Member] | Level 1 [Member] | Marketable Equity Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	410	399
Recurring [Member] | Level 2 [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	906,783	907,736
Mortgages loans held for sale	339	932
Commitments to originate real estate loans for sale	0	0
Forward sales commitments	(46)	(37)
Total	907,076	908,631
Mortgage loans held for sale, at principal value	300
Recurring [Member] | Level 2 [Member] | U.S. Treasury and Agency Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	0	0
Recurring [Member] | Level 2 [Member] | Obligations of State and Political Subdivisions [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	662,392	666,883
Recurring [Member] | Level 2 [Member] | Government Agency Mortgage-Backed Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	215,271	210,865
Recurring [Member] | Level 2 [Member] | Corporate Debt Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	16,684	16,680
Recurring [Member] | Level 2 [Member] | Government Agency Collateralized Mortgage Obligations [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	12,436	13,308
Recurring [Member] | Level 2 [Member] | Marketable Equity Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	0	0
Recurring [Member] | Level 3 [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	0	0
Mortgages loans held for sale	0	0
Commitments to originate real estate loans for sale	282	117
Forward sales commitments	0	0
Total	282	117
Recurring [Member] | Level 3 [Member] | U.S. Treasury and Agency Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	0	0
Recurring [Member] | Level 3 [Member] | Obligations of State and Political Subdivisions [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	0	0
Recurring [Member] | Level 3 [Member] | Government Agency Mortgage-Backed Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	0	0
Recurring [Member] | Level 3 [Member] | Corporate Debt Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	0	0
Recurring [Member] | Level 3 [Member] | Government Agency Collateralized Mortgage Obligations [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	0	0
Recurring [Member] | Level 3 [Member] | Marketable Equity Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	$ 0	$ 0

FAIR VALUE, Unobservable Input

FAIR VALUE, Unobservable Input Reconciliation (Details) - Commitments to Originate Real Estate Loans for Sale [Member] - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2016	Mar. 31, 2015
Level 3 Assets Measured at Fair Value on a Recurring Basis [Abstract]
Beginning balance		$ 117	$ 185
Total (losses)/gains included in earnings	[1]	(117)	(185)
Commitments to originate real estate loans held for sale, net		282	152
Ending balance		$ 282	$ 152
[1]	Amounts included in earnings associated with the commitments to originate real estate loans for sale are reported as a component of other banking services in the Consolidated Statement of Income.

FAIR VALUE, Assets and Liabilit

FAIR VALUE, Assets and Liabilities Measured on Nonrecurring Basis (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Other Real Estate Owned [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	$ 2,031	$ 2,088
Other Real Estate Owned [Member] | Market Approach Valuation Technique [Member] | Minimum [Member]
Fair Value Inputs [Abstract]
Discount rate	10.00%	5.30%
Other Real Estate Owned [Member] | Market Approach Valuation Technique [Member] | Maximum [Member]
Fair Value Inputs [Abstract]
Discount rate	74.00%	74.00%
Level 3 [Member] | Other Real Estate Owned [Member] | Market Approach Valuation Technique [Member] | Minimum [Member]
Fair Value Inputs [Abstract]
Discount rate	10.00%
Level 3 [Member] | Other Real Estate Owned [Member] | Market Approach Valuation Technique [Member] | Maximum [Member]
Fair Value Inputs [Abstract]
Discount rate	74.00%
Non-recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	$ 2,280	$ 1,765
Other real estate owned	2,031	2,088
Total	4,311	3,853
Non-recurring [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Other real estate owned	0	0
Total	0	0
Non-recurring [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Other real estate owned	0	0
Total	0	0
Non-recurring [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	2,280	1,765
Other real estate owned	2,031	2,088
Total	$ 4,311	$ 3,853

FAIR VALUE, Significant Unobser

FAIR VALUE, Significant Unobservable Inputs (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Other Real Estate Owned [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	$ 2,031	$ 2,088
Other Real Estate Owned [Member] | Fair Value of Collateral [Member] | Minimum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Estimated cost of disposal/market adjustment	10.00%	5.30%
Other Real Estate Owned [Member] | Fair Value of Collateral [Member] | Maximum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Estimated cost of disposal/market adjustment	74.00%	74.00%
Other Real Estate Owned [Member] | Fair Value of Collateral [Member] | Weighted Average [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Estimated cost of disposal/market adjustment	31.40%	27.70%
Impaired Loans [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	$ 2,280	$ 1,765
Impaired Loans [Member] | Fair Value of Collateral [Member] | Minimum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Estimated cost of disposal/market adjustment	9.00%	9.00%
Impaired Loans [Member] | Fair Value of Collateral [Member] | Maximum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Estimated cost of disposal/market adjustment	40.00%	20.00%
Impaired Loans [Member] | Fair Value of Collateral [Member] | Weighted Average [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Estimated cost of disposal/market adjustment	25.80%	17.90%
Commitments To Originate Real Estate Loans For Sale [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	$ 282	$ 117
Commitments To Originate Real Estate Loans For Sale [Member] | Discounted Cash Flow [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Embedded servicing value	1.00%	1.00%

FAIR VALUE, Carrying Amounts an

FAIR VALUE, Carrying Amounts and Estimated Fair Values of Other Financial Instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Carrying Value [Member]
Financial assets [Abstract]
Net loans	$ 4,775,576	$ 4,755,974
Financial liabilities [Abstract]
Deposits	7,119,062	6,873,474
Borrowings	33,700	301,300
Subordinated debt held by unconsolidated subsidiary trusts	102,152	102,146
Fair Value [Member]
Financial assets [Abstract]
Net loans	4,839,485	4,808,856
Financial liabilities [Abstract]
Deposits	7,117,700	6,871,098
Borrowings	33,700	301,300
Subordinated debt held by unconsolidated subsidiary trusts	$ 84,144	$ 84,680

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Information about reportable segments
Net interest income	$ 66,881	$ 59,840
Provision for loan losses	1,341	623
Noninterest revenues	38,281	29,046
Amortization of intangible assets	1,442	919
Other operating expenses	66,227	55,029
Income before income taxes	36,152	32,315
Assets	8,615,901	7,576,039	$ 8,552,669
Goodwill	465,142	375,174	$ 463,252
Eliminations [Member]
Information about reportable segments
Net interest income	0	0
Provision for loan losses	0	0
Noninterest revenues	(566)	(464)
Amortization of intangible assets	0	0
Other operating expenses	(566)	(464)
Income before income taxes	0	0
Assets	(38,665)	(22,307)
Goodwill	0	0
Banking [Member] | Operating Segments [Member]
Information about reportable segments
Net interest income	66,798	59,785
Provision for loan losses	1,341	623
Noninterest revenues	15,313	13,524
Amortization of intangible assets	719	739
Other operating expenses	48,530	43,819
Income before income taxes	31,521	28,128
Assets	8,546,646	7,549,811
Goodwill	440,870	364,495
Employee Benefit Services [Member] | Operating Segments [Member]
Information about reportable segments
Net interest income	40	29
Provision for loan losses	0	0
Noninterest revenues	12,390	11,353
Amortization of intangible assets	116	133
Other operating expenses	9,447	8,451
Income before income taxes	2,867	2,798
Assets	38,535	32,206
Goodwill	8,019	8,019
All Other [Member] | Operating Segments [Member]
Information about reportable segments
Net interest income	43	26
Provision for loan losses	0	0
Noninterest revenues	11,144	4,633
Amortization of intangible assets	607	47
Other operating expenses	8,816	3,223
Income before income taxes	1,764	1,389
Assets	69,385	16,329
Goodwill	$ 16,253	$ 2,660