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
Estimated average burden
hours per response: 23.8
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   335,828 3,468 SH   SOLE 0 3,468 0 0
ABBVIE INC COM 00287Y109   608,761 4,084 SH   SOLE 0 4,084 0 0
ALPHABET INC CAP STK CL C 02079K107   4,485,669 34,021 SH   SOLE 0 33,721 0 300
ALPHABET INC CAP STK CL A 02079K305   1,081,689 8,266 SH   SOLE 0 7,966 0 300
ALPS ETF TR MED BREAKTHGH 00162Q593   1,753,577 64,420 SH   SOLE 0 63,947 0 473
AMAZON COM INC COM 023135106   908,908 7,150 SH   SOLE 0 7,150 0 0
APPLE INC COM 037833100   13,431,159 78,448 SH   SOLE 0 77,967 0 481
AUTOMATIC DATA PROCESSING IN COM 053015103   624,305 2,595 SH   SOLE 0 2,595 0 0
BERKSHIRE HATHAWAY INC DEL CL B NEW 084670702   1,367,221 3,903 SH   SOLE 0 3,903 0 0
BLACKROCK INC COM 09247X101   2,484,461 3,843 SH   SOLE 0 3,843 0 0
BOOKING HOLDINGS INC COM 09857L108   1,615,990 524 SH   SOLE 0 524 0 0
CHEVRON CORP NEW COM 166764100   817,470 4,848 SH   SOLE 0 4,848 0 0
CISCO SYS INC COM 17275R102   1,879,557 34,962 SH   SOLE 0 34,962 0 0
COCA COLA CO COM 191216100   412,517 7,369 SH   SOLE 0 7,369 0 0
COMMUNITY BK SYS INC COM 203607106   457,219 10,832 SH   SOLE 0 10,832 0 0
CONMED CORP COM 207410101   1,263,348 12,527 SH   SOLE 0 12,527 0 0
CONOCOPHILLIPS COM 20825C104   279,973 2,337 SH   SOLE 0 2,337 0 0
COSTCO WHSL CORP NEW COM 22160K105   2,020,297 3,576 SH   SOLE 0 3,576 0 0
CSX CORP COM 126408103   356,423 11,591 SH   SOLE 0 11,591 0 0
CVS HEALTH CORP COM 126650100   457,042 6,546 SH   SOLE 0 6,546 0 0
DANAHER CORPORATION COM 235851102   218,328 880 SH   SOLE 0 880 0 0
DEERE & CO COM 244199105   1,313,282 3,480 SH   SOLE 0 3,480 0 0
DIMENSIONAL ETF TRUST INTERNATNAL VAL 25434V807   24,589,674 753,822 SH   SOLE 0 723,597 0 30,225
DIMENSIONAL ETF TRUST US TARGETED VLU 25434V609   489,523 10,714 SH   SOLE 0 10,714 0 0
DIMENSIONAL ETF TRUST US MKTWIDE VALUE 25434V724   338,227 9,942 SH   SOLE 0 9,942 0 0
DISNEY WALT CO COM 254687106   482,047 5,948 SH   SOLE 0 5,938 0 10
DOLLAR TREE INC COM 256746108   1,039,058 9,761 SH   SOLE 0 9,761 0 0
ELEVANCE HEALTH INC COM 036752103   1,911,494 4,390 SH   SOLE 0 4,390 0 0
EXXON MOBIL CORP COM 30231G102   2,778,733 23,633 SH   SOLE 0 23,633 0 0
GENERAL ELECTRIC CO COM NEW 369604301   429,939 3,889 SH   SOLE 0 3,889 0 0
GOLDMAN SACHS ETF TR ACTIVEBETA US 381430602   3,650,803 65,368 SH   SOLE 0 54,784 0 10,584
GOLDMAN SACHS ETF TR ACTIVEBETA EME 381430206   7,700,022 268,621 SH   SOLE 0 257,791 0 10,830
GOLDMAN SACHS ETF TR ACTIVEBETA US LG 381430503   9,398,131 111,577 SH   SOLE 0 108,393 0 3,184
GOLDMAN SACHS ETF TR ACTIVEBETA INT 381430107   31,146,125 1,037,167 SH   SOLE 0 991,067 0 46,100
GOLDMAN SACHS GROUP INC COM 38141G104   334,895 1,035 SH   SOLE 0 1,035 0 0
HERSHEY CO COM 427866108   248,900 1,244 SH   SOLE 0 1,244 0 0
HOME DEPOT INC COM 437076102   281,915 933 SH   SOLE 0 933 0 0
HONEYWELL INTL INC COM 438516106   1,933,689 10,467 SH   SOLE 0 10,467 0 0
IDEXX LABS INC COM 45168D104   405,787 928 SH   SOLE 0 928 0 0
ILLINOIS TOOL WKS INC COM 452308109   298,482 1,296 SH   SOLE 0 1,296 0 0
IMMUCELL CORP COM PAR 452525306   159,960 31,000 SH   SOLE 0 31,000 0 0
INTEL CORP COM 458140100   203,702 5,730 SH   SOLE 0 5,730 0 0
INTERNATIONAL BUSINESS MACHS COM 459200101   729,981 5,203 SH   SOLE 0 5,123 0 80
ISHARES INC EMNG MKTS EQT 46434G889   63,304,693 1,547,792 SH   SOLE 0 1,483,295 0 64,497
ISHARES INC CORE MSCI EMKT 46434G103   431,165 9,060 SH   SOLE 0 9,060 0 0
ISHARES TR CORE S&P US VLU 464287663   968,195 12,975 SH   SOLE 0 12,474 0 501
ISHARES TR US SML CAP EQT 46434V290   200,585,469 3,877,546 SH   SOLE 0 3,727,990 0 149,556
ISHARES TR U S EQUITY FACTR 46434V282   188,529,152 4,352,012 SH   SOLE 0 4,151,797 0 200,215
ISHARES TR INTL EQTY FACTOR 46434V274   161,740,994 6,256,905 SH   SOLE 0 6,007,335 0 249,570
ISHARES TR ISHS 1-5YR INVS 464288646   781,434 15,682 SH   SOLE 0 15,246 0 436
ISHARES TR INTRM GOV CR ETF 464288612   105,112,003 1,037,324 SH   SOLE 0 1,012,370 0 24,954
ISHARES TR MSCI USA VALUE 46432F388   35,048,130 386,333 SH   SOLE 0 368,725 0 17,608
ISHARES TR JPMORGAN USD EMG 464288281   648,030 7,853 SH   SOLE 0 7,849 0 4
ISHARES TR RUS 1000 GRW ETF 464287614   1,374,370 5,167 SH   SOLE 0 4,647 0 520
ISHARES TR RUSSELL 2000 ETF 464287655   409,153 2,315 SH   SOLE 0 2,315 0 0
ISHARES TR MSCI USA MMENTM 46432F396   14,233,202 101,884 SH   SOLE 0 97,085 0 4,799
J P MORGAN EXCHANGE TRADED F US MOMENTUM 46641Q779   1,391,270 33,900 SH   SOLE 0 32,151 0 1,749
JOHNSON & JOHNSON COM 478160104   1,773,214 11,385 SH   SOLE 0 11,385 0 0
JPMORGAN CHASE & CO COM 46625H100   4,258,657 29,366 SH   SOLE 0 29,366 0 0
KLA CORP COM NEW 482480100   3,235,846 7,055 SH   SOLE 0 7,055 0 0
LAM RESEARCH CORP COM 512807108   3,261,711 5,204 SH   SOLE 0 5,204 0 0
M & T BK CORP COM 55261F104   2,190,999 17,327 SH   SOLE 0 17,327 0 0
MCDONALDS CORP COM 580135101   277,139 1,052 SH   SOLE 0 1,052 0 0
MCKESSON CORP COM 58155Q103   3,538,809 8,138 SH   SOLE 0 8,138 0 0
MERCK & CO INC COM 58933Y105   2,480,271 24,092 SH   SOLE 0 24,092 0 0
MICROSOFT CORP COM 594918104   5,411,008 17,137 SH   SOLE 0 17,137 0 0
MONDELEZ INTL INC CL A 609207105   1,911,415 27,542 SH   SOLE 0 27,542 0 0
MORGAN STANLEY COM NEW 617446448   415,047 5,082 SH   SOLE 0 5,082 0 0
NBT BANCORP INC COM 628778102   230,513 7,274 SH   SOLE 0 7,274 0 0
NEXTERA ENERGY INC COM 65339F101   2,139,037 37,337 SH   SOLE 0 37,337 0 0
NIKE INC CL B 654106103   445,780 4,662 SH   SOLE 0 4,232 0 430
NORWOOD FINL CORP COM 669549107   549,744 21,341 SH   SOLE 0 21,341 0 0
NOVO-NORDISK A S ADR 670100205   227,532 2,502 SH   SOLE 0 2,502 0 0
NVIDIA CORPORATION COM 67066G104   532,428 1,224 SH   SOLE 0 1,224 0 0
NXP SEMICONDUCTORS N V COM N6596X109   3,308,876 16,551 SH   SOLE 0 16,246 0 305
ORACLE CORP COM 68389X105   3,581,049 33,809 SH   SOLE 0 33,809 0 0
PEPSICO INC COM 713448108   3,120,915 18,419 SH   SOLE 0 18,419 0 0
PFIZER INC COM 717081103   657,963 19,836 SH   SOLE 0 19,836 0 0
PHILLIPS 66 COM 718546104   812,214 6,760 SH   SOLE 0 6,760 0 0
PPG INDS INC COM 693506107   223,775 1,724 SH   SOLE 0 1,724 0 0
PROCTER AND GAMBLE CO COM 742718109   1,135,520 7,785 SH   SOLE 0 7,785 0 0
PUBLIC STORAGE COM 74460D109   512,546 1,945 SH   SOLE 0 1,945 0 0
QUALCOMM INC COM 747525103   2,263,847 20,384 SH   SOLE 0 20,384 0 0
RTX CORPORATION COM 75513E101   1,205,569 16,751 SH   SOLE 0 16,751 0 0
SCHWAB STRATEGIC TR US TIPS ETF 808524870   19,470,913 385,639 SH   SOLE 0 376,954 0 8,685
SKYWORKS SOLUTIONS INC COM 83088M102   1,790,592 18,162 SH   SOLE 0 17,827 0 335
SPDR GOLD TR GOLD SHS 78463V107   9,808,655 57,210 SH   SOLE 0 56,708 0 502
SPDR S&P 500 ETF TR TR UNIT 78462F103   755,357 1,767 SH   SOLE 0 1,767 0 0
SPDR SER TR PORTFOLIO LN TSR 78464A664   2,395,811 91,618 SH   SOLE 0 91,154 0 464
SPDR SER TR S&P BIOTECH 78464A870   15,157,348 207,578 SH   SOLE 0 198,008 0 9,570
TESLA INC COM 88160R101   1,775,061 7,094 SH   SOLE 0 7,094 0 0
THERMO FISHER SCIENTIFIC INC COM 883556102   331,541 655 SH   SOLE 0 655 0 0
TJX COS INC NEW COM 872540109   1,236,765 13,915 SH   SOLE 0 13,915 0 0
TOMPKINS FINL CORP COM 890110109   249,604 5,095 SH   SOLE 0 5,095 0 0
ULTA BEAUTY INC COM 90384S303   1,884,605 4,718 SH   SOLE 0 4,718 0 0
UNITEDHEALTH GROUP INC COM 91324P102   3,237,404 6,421 SH   SOLE 0 6,246 0 175
VANGUARD INDEX FDS SML CP GRW ETF 922908595   262,799 1,227 SH   SOLE 0 1,227 0 0
VANGUARD INDEX FDS SMALL CP ETF 922908751   652,670 3,452 SH   SOLE 0 3,452 0 0
VANGUARD INDEX FDS TOTAL STK MKT 922908769   1,635,132 7,698 SH   SOLE 0 7,698 0 0
VANGUARD INDEX FDS MCAP GR IDXVIP 922908538   440,375 2,261 SH   SOLE 0 2,261 0 0
VANGUARD INDEX FDS MID CAP ETF 922908629   307,154 1,475 SH   SOLE 0 1,475 0 0
VANGUARD INDEX FDS GROWTH ETF 922908736   488,252 1,793 SH   SOLE 0 1,793 0 0
VANGUARD INTL EQUITY INDEX F ALLWRLD EX US 922042775   231,703 4,467 SH   SOLE 0 4,467 0 0
VANGUARD INTL EQUITY INDEX F FTSE EMR MKT ETF 922042858   394,061 10,050 SH   SOLE 0 10,050 0 0
VANGUARD SCOTTSDALE FDS SHORT TERM TREAS 92206C102   218,880 3,800 SH   SOLE 0 3,800 0 0
VANGUARD SCOTTSDALE FDS VNG RUS2000IDX 92206C664   823,346 11,525 SH   SOLE 0 11,525 0 0
VANGUARD SCOTTSDALE FDS VNG RUS1000VAL 92206C714   253,308 3,800 SH   SOLE 0 3,800 0 0
VANGUARD SCOTTSDALE FDS INT-TERM CORP 92206C870   60,856,713 800,957 SH   SOLE 0 782,564 0 18,393
VANGUARD SCOTTSDALE FDS INTER TERM TREAS 92206C706   474,574 8,304 SH   SOLE 0 8,304 0 0
VANGUARD SCOTTSDALE FDS LONG TERM TREAS 92206C847   20,234,616 364,522 SH   SOLE 0 355,493 0 9,029
VANGUARD SCOTTSDALE FDS SHRT TRM CORP BD 92206C409   93,969,474 1,250,425 SH   SOLE 0 1,220,395 0 30,030
VANGUARD SPECIALIZED FUNDS DIV APP ETF 921908844   1,286,857 8,282 SH   SOLE 0 7,377 0 905
VANGUARD STAR FDS VG TL INTL STK F 921909768   1,244,340 23,250 SH   SOLE 0 23,250 0 0
VANGUARD TAX-MANAGED FDS VAN FTSE DEV MKT 921943858   659,910 15,094 SH   SOLE 0 15,094 0 0
VANGUARD WELLINGTON FD US MOMENTUM 921935508   30,532,835 269,274 SH   SOLE 0 253,630 0 15,644
VANGUARD WHITEHALL FDS EM MK GOV BD ETF 921946885   19,127,672 323,321 SH   SOLE 0 316,583 0 6,738
VERIZON COMMUNICATIONS INC COM 92343V104   210,341 6,490 SH   SOLE 0 6,490 0 0
VISA INC COM CL A 92826C839   3,848,757 16,733 SH   SOLE 0 16,458 0 275
WASTE MGMT INC DEL COM 94106L109   207,776 1,363 SH   SOLE 0 1,363 0 0
WORLD GOLD TR SPDR GLD MINIS 98149E303   37,419,779 1,020,725 SH   SOLE 0 992,617 0 28,108