content: SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C.  20549
  
  
                                    FORM 8-K
  
                                 CURRENT REPORT
  
                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934
  
  
  
                         Date of Report:  April 29, 1996   
                        (Date of earliest event reported)
  
  
                             COMMUNITY BANK SYSTEM, INC.         
               (Exact name of registrant as specified in charter)
  
  
  
                 Delaware                0-11716          16-1213679      
          (State or other jurisdiction   (Commission   (IRS Employer  
                of incorporation         File number)  Identification Number 
  
  
              5790 Widewaters Parkway, DeWitt, New York       13214  
              (Address of principal executive officer)    (Zip Code)        
  
  
                         Registrant's telephone number,
                      including area code:   (315) 445-2282
  
  
                                    Not Applicable                     
          (Former name or former address, if changed since last report)
  
  
  
  
  
  Item 5.  Other Events.
  
  
       See News Releases of Community Bank System, Inc. set forth
  on the following pages.
  
  Community Bank, N.A.
  5790 Widewaters Parkway
  DeWitt, New York 13214
  
                            NEWS RELEASE
  
  For further information
  please contact:
  
  David G. Wallace
  Chief Financial
  Officer
  Office: (315) 445-2282
  Fax: (315) 445-2997
  
  FOR IMMEDIATE RELEASE
  
  
          CBSI Acquires Retirement Plan Administration Firm
  
       Syracuse, New York, April 29, 1996 -- Community Bank System,
  Inc.(NASDAQ NMS: CBSI), a DeWitt-based bank holding company with
  $1.2 billion in assets, and Benefit Plans Administrators (BPA),
  an independent third party administrator of defined benefit and
  defined contribution plans located in Utica, NY, announced today
  that they have signed a definitive agreement under which BPA
  would become a wholly-owned subsidiary of CBSI.  The acquisition,
  which will be financed by issuing 40,625 shares of common stock,
  is expected to be completed by mid-year, subject to federal
  regulatory approval.
  
       Sanford A. Belden, President and Chief Executive Officer of
  CBSI, stated, "BPA's actuarial and recordkeeping expertise will
  provide valuable services to our commercial customers and add an
  important source of noninterest income to CBSI.  BPA's revenues
  for its recent fiscal year end were $1.3 million.  We know this
  company well, having worked with their people for several years
  as a supplier of services to the employee benefit trust business
  of our wholly-owned commercial banking subsidiary, Community
  Bank, N.A. (CBNA).  An equally important thrust of the
  acquisition is the Bank's intention to market the sale of mutual
  funds and other investment products through BPA as well as offer
  mutual fund clearing services to clients of BPA and other third
  party administrators."
  
       Girald H. Mayer, who founded in 1973 what is now a 23 person
  firm with approximately 425 plans under administration and $350
  million in plan assets, will remain as President and Chief
  Executive Officer of BPA.  Jerry stated, "CBNA offers BPA clients
  added management depth, greater access to capital for ongoing
  technology investments, and a superior client servicing and
  distribution infrastructure."
  
       Belden concluded, "Our companies serve a similar customer
  base of small to medium sized companies and non profits, in the
  same or often contiguous geographical markets, with a focus on
  personalized, responsive service.  Jerry and I are confident that
  the compatibility of our businesses will result in opportunities
  for referrals and cross selling of our respective commercial and
  personal financial products."  Belden estimated that the new
  subsidiary combined with related fiduciary product sales of
  CBNA's trust department will be accretive to earnings during the
  second year of operation.
  
       CBSI is a registered bank holding company based in DeWitt,
  New York.  Its wholly-owned banking subsidiary, Community Bank,
  N.A., has 49 customer facilities located throughout Northern New
  York, the Finger Lakes Region, the Southern Tier, and
  Southwestern New York.
  
                          #      #      # 
  
                              SIGNATURES
  
  
       Pursuant to the requirements of the Securities Exchange Act
  of 1934, the Registrant has duly caused this report to be signed
  on its behalf by the undersigned thereunto duly authorized.
  
  
  
                                 COMMUNITY BANK SYSTEM, INC.
                                      (Registrant)
  
  
  
                                by:  /s/ Charles M. Ertel 
                                     Charles M. Ertel
                                     Assistant Treasurer
  
  
  
  Date:  May 22, 1996
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metadata_filer: {"company-data": {"conformed-name": "COMMUNITY BANK SYSTEM INC", "cik": "0000723188", "assigned-sic": "6022", "irs-number": "161213679", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-11716", "film-number": "96571179"}, "business-address": {"street1": "5790 WIDEWATERS PKWY", "city": "DEWITT", "state": "NY", "zip": "13214", "phone": "3154452282"}, "mail-address": {"street1": "5790 WIDEWATERS PARKWAY", "city": "DEWITT", "state": "NY", "zip": "13214"}}
text: SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C.  20549
  
                                    FORM 8-K
  
                                 CURRENT REPORT
  
                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934
  
                         Date of Report:  April 29, 1996   
                        (Date of earliest event reported)
  
                             COMMUNITY BANK SYSTEM, INC.         
               (Exact name of registrant as specified in charter)
  
                 Delaware                0-11716          16-1213679      
          (State or other jurisdiction   (Commission   (IRS Employer  
                of incorporation         File number)  Identification Number 
  
              5790 Widewaters Parkway, DeWitt, New York       13214  
              (Address of principal executive officer)    (Zip Code)        
  
                         Registrant's telephone number,
                      including area code:   (315) 445-2282
  
                                    Not Applicable                     
          (Former name or former address, if changed since last report)
  
  Item 5.  Other Events.
  
       See News Releases of Community Bank System, Inc. set forth
  on the following pages.
  
  Community Bank, N.A.
  5790 Widewaters Parkway
  DeWitt, New York 13214
  
                            NEWS RELEASE
  
  For further information
  please contact:
  
  David G. Wallace
  Chief Financial
  Officer
  Office: (315) 445-2282
  Fax: (315) 445-2997
  
  FOR IMMEDIATE RELEASE
  
          CBSI Acquires Retirement Plan Administration Firm
  
       Syracuse, New York, April 29, 1996 -- Community Bank System,
  Inc.(NASDAQ NMS: CBSI), a DeWitt-based bank holding company with
  $1.2 billion in assets, and Benefit Plans Administrators (BPA),
  an independent third party administrator of defined benefit and
  defined contribution plans located in Utica, NY, announced today
  that they have signed a definitive agreement under which BPA
  would become a wholly-owned subsidiary of CBSI.  The acquisition,
  which will be financed by issuing 40,625 shares of common stock,
  is expected to be completed by mid-year, subject to federal
  regulatory approval.
  
       Sanford A. Belden, President and Chief Executive Officer of
  CBSI, stated, "BPA's actuarial and recordkeeping expertise will
  provide valuable services to our commercial customers and add an
  important source of noninterest income to CBSI.  BPA's revenues
  for its recent fiscal year end were $1.3 million.  We know this
  company well, having worked with their people for several years
  as a supplier of services to the employee benefit trust business
  of our wholly-owned commercial banking subsidiary, Community
  Bank, N.A. (CBNA).  An equally important thrust of the
  acquisition is the Bank's intention to market the sale of mutual
  funds and other investment products through BPA as well as offer
  mutual fund clearing services to clients of BPA and other third
  party administrators."
  
       Girald H. Mayer, who founded in 1973 what is now a 23 person
  firm with approximately 425 plans under administration and $350
  million in plan assets, will remain as President and Chief
  Executive Officer of BPA.  Jerry stated, "CBNA offers BPA clients
  added management depth, greater access to capital for ongoing
  technology investments, and a superior client servicing and
  distribution infrastructure."
  
       Belden concluded, "Our companies serve a similar customer
  base of small to medium sized companies and non profits, in the
  same or often contiguous geographical markets, with a focus on
  personalized, responsive service.  Jerry and I are confident that
  the compatibility of our businesses will result in opportunities
  for referrals and cross selling of our respective commercial and
  personal financial products."  Belden estimated that the new
  subsidiary combined with related fiduciary product sales of
  CBNA's trust department will be accretive to earnings during the
  second year of operation.
  
       CBSI is a registered bank holding company based in DeWitt,
  New York.  Its wholly-owned banking subsidiary, Community Bank,
  N.A., has 49 customer facilities located throughout Northern New
  York, the Finger Lakes Region, the Southern Tier, and
  Southwestern New York.
  
                          #      #      # 
  
                              SIGNATURES
  
       Pursuant to the requirements of the Securities Exchange Act
  of 1934, the Registrant has duly caused this report to be signed
  on its behalf by the undersigned thereunto duly authorized.
  
                                 COMMUNITY BANK SYSTEM, INC.
                                      (Registrant)
  
                                by:  /s/ Charles M. Ertel 
                                     Charles M. Ertel
                                     Assistant Treasurer
  
  Date:  May 22, 1996