EXHIBIT 24

                              POWER OF ATTORNEY


     Pursuant to the requirements  of the Securities Act of  1933, this Power
of Attorney has been signed by the following persons in the capacities and on
the dates  indicated.  By so signing, each of  the undersigned, in his or her
capacity as  a director or officer, or both, as the case may be, of Community
Bank System, Inc. (the "Corporation"), does hereby appoint Sanford A. Belden,
Dr. Earl W. MacArthur and David G. Wallace, and each of them severally, or if
more than one acts, a majority of them, his or her true and lawful  attorneys
or attorney  to execute in his  or her name, place  and stead, in his  or her
capacity  as  a director  or officer  or both,  as  the case  may be,  of the
Corporation,  the Registration Statement  on Form  S-4 to  be filed  with the
Securities  and  Exchange  Commission  (the "Commission"),  and  any  and all
amendments to said  Registration Statement and  all instruments necessary  or
incidental in connection therewith, and to file the same with the Commission.
Each of said  attorneys shall have full power and authority to do and perform
in  the name  and  on behalf  of each  of  the undersigned,  in  any and  all
capacities, every  act whatsoever requisite  or necessary to  be done  in the
premises as fully and to  all intents and purposes as each of the undersigned
might or could do in person, hereby ratifying and approving  the acts of said
attorneys and each of them.


         SIGNATURE                  TITLE                   DATE
         ---------                  ----
                                                           
                              President,  Chief
  /s/Sanford A. Belden        Executive Officer              June 24, 1997
  ---------------------        and Director
  (Sanford A. Belden)
                      
  /s/Dr. Earl W. MacArthur
  ---------------------        Chairman  of  the
  (Dr. Earl W. MacArthur)      Board of Directors           June 24, 1997
                               Directors and  Director

  /s/David G. Wallace  
  ---------------------
 (David G. Wallace)               Treasurer                 June 24, 1997

              
  /s/John M. Burgess              Director                  June 24, 1997
  ---------------------
     (John M. Burgess)


  /s/William M. Dempsey           Director                  June 24, 1997
  ---------------------
   (William M. Dempsey)
                             

                                
   /s/Lee T. Hirschey             Director                  June 24, 1997
   _____________________
     (Lee T. Hirschey)
                             

  /s/William N. Sloan             Director                  June 24, 1997
  ---------------------
    (William N. Sloan)

                        
  /s/Hugh G. Zimmer               Director                  June 24, 1997
  ---------------------
     (Hugh G. Zimmer)


  /s/Richard C. Cummings
  ---------------------           Director                  June 24, 1997
    (Richard C. Cummings)


  /s/Nicholas A. DiCerbo
  ---------------------           Director                  June 24, 1997
    (Nicholas A. DiCerbo)


  /s/James A. Gabriel   
  ---------------------           Director                  June 24, 1997
    (James A. Gabriel)   


  /s/David C. Patterson 
  ---------------------           Director                  June 24, 1997
    (David C. Patterson)