The First of Long Island Corporation (FLIC) 10-K 2022 FY Annual report

Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement No. 333-223775 on Form S-3, and Registration Statement Nos., 333-196920 and 333-257391on Form S-8 of The First of Long Island Corporation of our report dated March 9, 2023, with respect to the consolidated financial statements of The First of Long Island Corporation and the effectiveness of internal control over financial reporting, which report appears in this Annual Report on Form 10-K of The First of Long Island Corporation for the year ended December 31, 2022.

/s/ Crowe LLP

Crowe LLP

New York, New York

March 9, 2023