The Securities and Exchange Commission has not necessarily reviewed the information in this filing and has not determined if it is accurate and complete.
The reader should not assume that the information is accurate and complete.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 13F

FORM 13F INFORMATION TABLE
OMB APPROVAL
OMB Number: 3235-0006
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COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 COLUMN 8
VALUE SHRS OR SH/ PUT/ INVESTMENT OTHER VOTING AUTHORITY
NAME OF ISSUER TITLE OF CLASS CUSIP FIGI (to the nearest dollar) PRN AMT PRN CALL DISCRETION MANAGER SOLE SHARED NONE
ABBOTT LABS COM 002824100   422,418 3,848 SH   SOLE 0 3,148 0 700
ABBVIE INC COM 00287Y109   732,255 4,531 SH   SOLE 0 3,977 0 554
ALPHABET INC CAP STK CL C 02079K107   3,072,720 34,630 SH   SOLE 0 34,230 0 400
ALPHABET INC CAP STK CL A 02079K305   656,431 7,440 SH   SOLE 0 7,140 0 300
ALPS ETF TR MED BREAKTHGH 00162Q593   817,830 26,920 SH   SOLE 0 26,272 0 648
AMAZON COM INC COM 023135106   523,572 6,233 SH   SOLE 0 6,233 0 0
APPLE INC COM 037833100   10,549,484 81,194 SH   SOLE 0 78,971 0 2,223
AUTOMATIC DATA PROCESSING IN COM 053015103   167,202 700 SH   OTR 0 0 0 700
AUTOMATIC DATA PROCESSING IN COM 053015103   623,425 2,610 SH   SOLE 0 2,610 0 0
BECTON DICKINSON & CO COM 075887109   267,015 1,050 SH   SOLE 0 1,050 0 0
BERKSHIRE HATHAWAY INC DEL CL B NEW 084670702   132,827 430 SH   OTR 0 0 0 430
BERKSHIRE HATHAWAY INC DEL CL B NEW 084670702   1,179,689 3,819 SH   SOLE 0 3,819 0 0
BLACKROCK INC COM 09247X101   2,966,325 4,186 SH   SOLE 0 4,186 0 0
BOOKING HOLDINGS INC COM 09857L108   1,686,789 837 SH   SOLE 0 822 0 15
BRISTOL-MYERS SQUIBB CO COM 110122108   208,151 2,893 SH   SOLE 0 2,893 0 0
CATERPILLAR INC COM 149123101   366,766 1,531 SH   SOLE 0 1,531 0 0
CHEVRON CORP NEW COM 166764100   1,353,893 7,543 SH   SOLE 0 7,543 0 0
CISCO SYS INC COM 17275R102   1,898,787 39,857 SH   SOLE 0 39,857 0 0
COCA COLA CO COM 191216100   76,332 1,200 SH   OTR 0 0 0 1,200
COCA COLA CO COM 191216100   471,923 7,419 SH   SOLE 0 7,419 0 0
COLGATE PALMOLIVE CO COM 194162103   248,346 3,152 SH   SOLE 0 2,710 0 442
COMMUNITY BK SYS INC COM 203607106   694,464 11,032 SH   SOLE 0 11,032 0 0
CONMED CORP COM 207410101   1,157,372 13,057 SH   SOLE 0 13,057 0 0
CONOCOPHILLIPS COM 20825C104   254,762 2,159 SH   SOLE 0 2,159 0 0
COSTCO WHSL CORP NEW COM 22160K105   1,866,172 4,088 SH   SOLE 0 4,088 0 0
CSX CORP COM 126408103   359,864 11,616 SH   SOLE 0 11,616 0 0
CVS HEALTH CORP COM 126650100   1,965,284 21,089 SH   SOLE 0 21,089 0 0
DEERE & CO COM 244199105   1,952,144 4,553 SH   SOLE 0 4,553 0 0
DIMENSIONAL ETF TRUST US MKTWIDE VALUE 25434V724   332,858 9,942 SH   SOLE 0 9,942 0 0
DIMENSIONAL ETF TRUST US TARGETED VLU 25434V609   470,880 10,714 SH   SOLE 0 10,714 0 0
DISNEY WALT CO COM 254687106   1,592,643 18,332 SH   SOLE 0 18,322 0 10
DOLLAR TREE INC COM 256746108   2,274,780 16,083 SH   SOLE 0 16,083 0 0
ELEVANCE HEALTH INC COM 036752103   2,424,809 4,727 SH   SOLE 0 4,727 0 0
EXXON MOBIL CORP COM 30231G102   2,600,859 23,580 SH   SOLE 0 23,580 0 0
EXXON MOBIL CORP COM 30231G102   13,788 125 SH   OTR 0 0 0 125
GENERAL ELECTRIC CO COM NEW 369604301   14,244 170 SH   OTR 0 0 0 170
GENERAL ELECTRIC CO COM NEW 369604301   303,995 3,628 SH   SOLE 0 3,628 0 0
GOLDMAN SACHS ETF TR ACTIVEBETA US 381430602   4,700,720 86,078 SH   SOLE 0 73,932 0 12,146
GOLDMAN SACHS ETF TR ACTIVEBETA EME 381430206   7,849,712 277,277 SH   SOLE 0 265,657 0 11,620
GOLDMAN SACHS ETF TR ACTIVEBETA US LG 381430503   9,370,689 123,088 SH   SOLE 0 117,102 0 5,986
GOLDMAN SACHS ETF TR ACTIVEBETA INT 381430107   34,033,789 1,182,550 SH   SOLE 0 1,127,745 0 54,805
GOLDMAN SACHS GROUP INC COM 38141G104   321,060 935 SH   SOLE 0 935 0 0
HERSHEY CO COM 427866108   288,073 1,244 SH   SOLE 0 1,244 0 0
HOME DEPOT INC COM 437076102   273,851 867 SH   SOLE 0 867 0 0
HONEYWELL INTL INC COM 438516106   2,698,910 12,594 SH   SOLE 0 12,394 0 200
IDEXX LABS INC COM 45168D104   378,587 928 SH   SOLE 0 928 0 0
ILLINOIS TOOL WKS INC COM 452308109   285,509 1,296 SH   SOLE 0 1,296 0 0
IMMUCELL CORP COM PAR 452525306   189,720 31,000 SH   SOLE 0 31,000 0 0
INTERNATIONAL BUSINESS MACHS COM 459200101   787,518 5,590 SH   SOLE 0 5,510 0 80
ISHARES INC CORE MSCI EMKT 46434G103   424,036 9,080 SH   SOLE 0 9,080 0 0
ISHARES INC MSCI EMERG MKT 46434G889   60,553,330 1,475,471 SH   SOLE 0 1,408,619 0 66,852
ISHARES TR CORE S&P US VLU 464287663   206,805 2,928 SH   SOLE 0 2,801 0 127
ISHARES TR MSCI USA SML CP 46434V290   191,921,661 3,864,713 SH   SOLE 0 3,703,158 0 161,555
ISHARES TR U S EQUITY FACTR 46434V282   181,298,187 4,647,480 SH   SOLE 0 4,412,463 0 235,017
ISHARES TR INTL EQTY FACTOR 46434V274   169,700,451 6,898,168 SH   SOLE 0 6,590,848 0 307,320
ISHARES TR ISHS 1-5YR INVS 464288646   2,702,884 54,253 SH   SOLE 0 52,933 0 1,320
ISHARES TR RUS 1000 GRW ETF 464287614   1,252,019 5,844 SH   SOLE 0 5,324 0 520
ISHARES TR RUSSELL 2000 ETF 464287655   504,947 2,896 SH   SOLE 0 2,896 0 0
ISHARES TR MSCI USA MMENTM 46432F396   14,174,042 97,129 SH   SOLE 0 92,242 0 4,887
ISHARES TR JPMORGAN USD EMG 464288281   716,646 8,472 SH   SOLE 0 8,468 0 4
ISHARES TR MSCI USA VALUE 46432F388   33,660,919 369,332 SH   SOLE 0 350,424 0 18,908
ISHARES TR INTRM GOV CR ETF 464288612   82,169,603 801,968 SH   SOLE 0 776,639 0 25,329
J P MORGAN EXCHANGE TRADED F US MOMENTUM 46641Q779   715,130 18,974 SH   SOLE 0 17,366 0 1,608
JOHNSON & JOHNSON COM 478160104   3,130,945 17,724 SH   SOLE 0 17,724 0 0
JOHNSON & JOHNSON COM 478160104   70,660 400 SH   OTR 0 0 0 400
JPMORGAN CHASE & CO COM 46625H100   4,176,008 31,141 SH   SOLE 0 30,654 0 487
KLA CORP COM NEW 482480100   2,934,802 7,784 SH   SOLE 0 7,784 0 0
LAM RESEARCH CORP COM 512807108   2,327,621 5,538 SH   SOLE 0 5,538 0 0
M & T BK CORP COM 55261F104   3,158,536 21,774 SH   SOLE 0 21,774 0 0
MCKESSON CORP COM 58155Q103   3,244,038 8,648 SH   SOLE 0 8,623 0 25
MERCK & CO INC COM 58933Y105   2,928,636 26,396 SH   SOLE 0 26,396 0 0
MGM RESORTS INTERNATIONAL COM 552953101   359,576 10,724 SH   SOLE 0 10,724 0 0
MICROSOFT CORP COM 594918104   4,358,729 18,175 SH   SOLE 0 17,575 0 600
MONDELEZ INTL INC CL A 609207105   2,313,955 34,718 SH   SOLE 0 34,293 0 425
MORGAN STANLEY COM NEW 617446448   432,072 5,082 SH   SOLE 0 5,082 0 0
NBT BANCORP INC COM 628778102   315,837 7,274 SH   SOLE 0 7,274 0 0
NEXTERA ENERGY INC COM 65339F101   3,407,285 40,757 SH   SOLE 0 40,757 0 0
NIKE INC CL B 654106103   545,501 4,662 SH   SOLE 0 4,232 0 430
NORWOOD FINL CORP COM 669549107   713,643 21,341 SH   SOLE 0 21,341 0 0
NXP SEMICONDUCTORS N V COM N6596X109   2,742,453 17,354 SH   SOLE 0 16,994 0 360
ORACLE CORP COM 68389X105   3,073,179 37,597 SH   SOLE 0 37,492 0 105
PAYCHEX INC COM 704326107   184,896 1,600 SH   OTR 0 0 0 1,600
PAYCHEX INC COM 704326107   81,008 701 SH   SOLE 0 701 0 0
PEPSICO INC COM 713448108   3,533,710 19,560 SH   SOLE 0 19,560 0 0
PFIZER INC COM 717081103   2,509,922 48,984 SH   SOLE 0 48,984 0 0
PHILLIPS 66 COM 718546104   1,481,475 14,234 SH   SOLE 0 14,234 0 0
PPG INDS INC COM 693506107   219,291 1,744 SH   SOLE 0 1,744 0 0
PROCTER AND GAMBLE CO COM 742718109   1,087,898 7,178 SH   SOLE 0 7,178 0 0
PRUDENTIAL FINL INC COM 744320102   493,222 4,959 SH   SOLE 0 4,959 0 0
PUBLIC STORAGE COM 74460D109   516,951 1,845 SH   SOLE 0 1,845 0 0
QUALCOMM INC COM 747525103   2,331,058 21,203 SH   SOLE 0 21,203 0 0
QUALCOMM INC COM 747525103   43,976 400 SH   OTR 0 0 0 400
RAYTHEON TECHNOLOGIES CORP COM 75513E101   2,542,276 25,191 SH   SOLE 0 25,191 0 0
SCHWAB STRATEGIC TR US SML CAP ETF 808524607   195,744 4,832 SH   SOLE 0 3,932 0 900
SCHWAB STRATEGIC TR US SML CAP ETF 808524607   80,129 1,978 SH   OTR 0 0 0 1,978
SCHWAB STRATEGIC TR US TIPS ETF 808524870   20,099,958 388,105 SH   SOLE 0 378,108 0 9,997
SKYWORKS SOLUTIONS INC COM 83088M102   1,814,581 19,912 SH   SOLE 0 19,477 0 435
SPDR GOLD TR GOLD SHS 78463V107   10,898,183 64,243 SH   SOLE 0 63,398 0 845
SPDR S&P 500 ETF TR TR UNIT 78462F103   726,235 1,899 SH   SOLE 0 1,899 0 0
SPDR SER TR BLOOMBERG INVT 78468R200   687,057 22,608 SH   SOLE 0 21,897 0 711
SPDR SER TR S&P BIOTECH 78464A870   17,601,979 212,072 SH   SOLE 0 202,435 0 9,637
TESLA INC COM 88160R101   871,868 7,078 SH   SOLE 0 7,078 0 0
TJX COS INC NEW COM 872540109   1,783,836 22,410 SH   SOLE 0 22,410 0 0
TOMPKINS FINL CORP COM 890110109   395,270 5,095 SH   SOLE 0 5,095 0 0
ULTA BEAUTY INC COM 90384S303   2,926,059 6,238 SH   SOLE 0 6,238 0 0
UNION PAC CORP COM 907818108   967,017 4,670 SH   SOLE 0 4,630 0 40
UNITEDHEALTH GROUP INC COM 91324P102   3,498,128 6,598 SH   SOLE 0 6,423 0 175
US BANCORP DEL COM NEW 902973304   320,970 7,360 SH   SOLE 0 7,360 0 0
VANGUARD INDEX FDS SML CP GRW ETF 922908595   246,063 1,227 SH   SOLE 0 1,227 0 0
VANGUARD INDEX FDS SMALL CP ETF 922908751   642,757 3,502 SH   SOLE 0 3,502 0 0
VANGUARD INDEX FDS TOTAL STK MKT 922908769   1,493,576 7,812 SH   SOLE 0 7,812 0 0
VANGUARD INDEX FDS MCAP GR IDXVIP 922908538   406,437 2,261 SH   SOLE 0 2,261 0 0
VANGUARD INDEX FDS GROWTH ETF 922908736   375,713 1,763 SH   SOLE 0 1,763 0 0
VANGUARD INTL EQUITY INDEX F ALLWRLD EX US 922042775   329,269 6,567 SH   SOLE 0 6,567 0 0
VANGUARD INTL EQUITY INDEX F FTSE EMR MKT ETF 922042858   445,347 11,425 SH   SOLE 0 11,425 0 0
VANGUARD SCOTTSDALE FDS SHORT TERM TREAS 92206C102   11,836,968 204,721 SH   SOLE 0 200,352 0 4,369
VANGUARD SCOTTSDALE FDS VNG RUS2000IDX 92206C664   768,792 10,925 SH   SOLE 0 10,925 0 0
VANGUARD SCOTTSDALE FDS VNG RUS1000VAL 92206C714   243,017 3,650 SH   SOLE 0 3,650 0 0
VANGUARD SCOTTSDALE FDS SHRT TRM CORP BD 92206C409   151,687,739 2,017,392 SH   SOLE 0 1,961,332 0 56,060
VANGUARD SCOTTSDALE FDS INTER TERM TREAS 92206C706   22,775,855 389,464 SH   SOLE 0 384,650 0 4,814
VANGUARD SPECIALIZED FUNDS DIV APP ETF 921908844   1,558,892 10,266 SH   SOLE 0 9,266 0 1,000
VANGUARD STAR FDS VG TL INTL STK F 921909768   1,313,688 25,400 SH   SOLE 0 25,400 0 0
VANGUARD TAX-MANAGED FDS VAN FTSE DEV MKT 921943858   492,896 11,744 SH   SOLE 0 11,744 0 0
VANGUARD WELLINGTON FD US MOMENTUM 921935508   28,776,242 252,290 SH   SOLE 0 236,104 0 16,186
VANGUARD WHITEHALL FDS EM MK GOV BD ETF 921946885   19,115,646 313,474 SH   SOLE 0 305,799 0 7,675
VENTAS INC COM 92276F100   332,154 7,373 SH   SOLE 0 7,373 0 0
VERIZON COMMUNICATIONS INC COM 92343V104   259,882 6,596 SH   SOLE 0 6,596 0 0
VISA INC COM CL A 92826C839   3,657,199 17,603 SH   SOLE 0 17,283 0 320
WASTE MGMT INC DEL COM 94106L109   330,546 2,107 SH   SOLE 0 1,363 0 744
WORLD GOLD TR SPDR GLD MINIS 98149E303   37,725,759 1,042,436 SH   SOLE 0 1,009,611 0 32,825