Attached files

file filename
10-K - CBNA 10-K 2010 - COMMUNITY BANK SYSTEM, INC.cbna10k2010.htm
EX-31.2 - CBNA 10-K 2010 EXHIBIT 31.2 - COMMUNITY BANK SYSTEM, INC.cbna10k2010ex312.htm
EX-21.1 - CBNA 10-K 2010 EXHIBIT 21.1 - COMMUNITY BANK SYSTEM, INC.cbna10k2010ex211.htm
EX-32.2 - CBNA 10-K 2010 EXHIBIT 32.1 - COMMUNITY BANK SYSTEM, INC.cbna10k2010ex322.htm
EX-32.1 - CBNA 10-K 2010 EXHIBIT 32.1 - COMMUNITY BANK SYSTEM, INC.cbna10k2010ex321.htm
EX-31.1 - CBNA 10-K 2010 EXHIBIT 31.1 - COMMUNITY BANK SYSTEM, INC.cbna10k2010ex311.htm

 Exhibit 23.1







CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (Nos. 333-61916, 333-61672, 333-17011, 333-16635, 033-60607, 333-119887 and 333-119590) of Community Bank System, Inc. of our report dated March 15, 2011 relating to the financial statements and the effectiveness of internal control over financial reporting, which appears in this Form 10-K.



/s/PricewaterhouseCoopers LLP

Buffalo, New York
March 15, 2011



 
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