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 Laboratories CS 002824100   221 2,014 SH   SOLE   0 0 2,014
AbbVie Inc CS 00287y109   6,708 41,509 SH   SOLE   0 0 41,509
Accenture PLC Ireland Class A CS g1151c101   61 230 SH   SOLE   0 0 230
Adverum Biotechnologies Inc CS 00773u108   9 15,000 SH   SOLE   0 0 15,000
Alphabet Inc Cap Stock Cl A CS 02079k305   92 1,040 SH   SOLE   0 0 1,040
Alphabet Inc Cap Stock Cl C CS 02079k107   5,956 67,120 SH   SOLE   0 0 67,120
Amazon.com Inc CS 023135106   916 10,900 SH   SOLE   0 0 10,900
Amgen Inc CS 031162100   2,553 9,721 SH   SOLE   0 0 9,721
Apple Inc CS 037833100   11,177 86,020 SH   SOLE   0 0 86,020
AT&T Inc CS 00206r102   327 17,764 SH   SOLE   0 0 17,764
Bank N S Halifax CS 064149107   28 575 SH   SOLE   0 0 575
Baxter Intl Inc CS 071813109   1,308 25,655 SH   SOLE   0 0 25,655
BCE Inc CS 05534b760   883 20,100 SH   SOLE   0 0 20,100
Berkshire Hathaway Inc Cl B CS 084670702   187 605 SH   SOLE   0 0 605
Boeing Co CS 097023105   6,503 34,139 SH   SOLE   0 0 34,139
Booking Holdings Inc CS 09857l108   2,120 1,052 SH   SOLE   0 0 1,052
Bristol Myers Squibb Co CS 110122108   5,523 76,760 SH   SOLE   0 0 76,760
BROADCOM INC COM CS 11135f101   89 160 SH   SOLE   0 0 160
Brookfield Asset Managmt Ltd C CS 113004105   976 34,042 SH   SOLE   0 0 34,042
Brookfield Corp Cl A CS 11271j107   4,289 136,321 SH   SOLE   0 0 136,321
Canadian Imperial Bank Comm To CS 136069101   3,834 94,780 SH   SOLE   0 0 94,780
Carrier Global Corporation CS 14448c104   837 20,300 SH   SOLE   0 0 20,300
CBRE Group Inc Cl A CS 12504l109   2,238 29,078 SH   SOLE   0 0 29,078
Chevron Corp CS 166764100   96 537 SH   SOLE   0 0 537
Cigna Corp New Com CS 125523100   2,082 6,283 SH   SOLE   0 0 6,283
Cisco Systems Inc CS 17275r102   241 5,059 SH   SOLE   0 0 5,059
Citigroup Inc CS 172967424   687 15,182 SH   SOLE   0 0 15,182
Coca-Cola Co CS 191216100   114 1,800 SH   SOLE   0 0 1,800
Community Bank Systems Inc CS 203607106   294 4,664 SH   SOLE   0 0 4,664
ConocoPhillips CS 20825c104   102 864 SH   SOLE   0 0 864
Constellation Brands Inc Cl A CS 21036p108   1,322 5,706 SH   SOLE   0 0 5,706
Cooper Cos Inc CS 216648402   1,131 3,420 SH   SOLE   0 0 3,420
CVS Health Corp CS 126650100   1,447 15,523 SH   SOLE   0 0 15,523
Danaher Corp CS 235851102   6,326 23,835 SH   SOLE   0 0 23,835
Deere & Co CS 244199105   4,943 11,528 SH   SOLE   0 0 11,528
Dennys Corp CS 24869p104   861 93,456 SH   SOLE   0 0 93,456
Disney Walt Co Disney CS 254687106   221 2,541 SH   SOLE   0 0 2,541
Douglas Elliman Inc CS 25961d105   467 114,732 SH   SOLE   0 0 114,732
Duke Energy Corp CS 26441c204   35 343 SH   SOLE   0 0 343
Eaton Corp PLC CS g29183103   2,339 14,902 SH   SOLE   0 0 14,902
Edwards Lifesciences Corp CS 28176e108   205 2,750 SH   SOLE   0 0 2,750
Emerson Electric Co CS 291011104   4,413 45,940 SH   SOLE   0 0 45,940
Exact Sciences Corp CS 30063p105   211 4,270 SH   SOLE   0 0 4,270
Exxon Mobil Corp CS 30231g102   180 1,630 SH   SOLE   0 0 1,630
Fortive Corp CS 34959j108   523 8,134 SH   SOLE   0 0 8,134
General Mills Inc CS 370334104   68 806 SH   SOLE   0 0 806
Goldman Sachs Group Inc CS 38141g104   6,521 18,992 SH   SOLE   0 0 18,992
Henry Jack & Assoc Inc CS 426281101   3,707 21,115 SH   SOLE   0 0 21,115
Hershey Co CS 427866108   1,372 5,925 SH   SOLE   0 0 5,925
Home Depot Inc CS 437076102   318 1,006 SH   SOLE   0 0 1,006
Illumina Inc CS 452327109   51 250 SH   SOLE   0 0 250
Intel Corp CS 458140100   2,836 107,311 SH   SOLE   0 0 107,311
International Flavors & Fragra CS 459506101   841 8,018 SH   SOLE   0 0 8,018
Jacobs Solutions Inc CS 46982l108   1,608 13,394 SH   SOLE   0 0 13,394
Johnson & Johnson CS 478160104   1,263 7,149 SH   SOLE   0 0 7,149
JPMorgan Chase & Co CS 46625h100   225 1,680 SH   SOLE   0 0 1,680
Kraft Heinz Co CS 500754106   6,303 154,829 SH   SOLE   0 0 154,829
Kroger Co CS 501044101   446 10,000 SH   SOLE   0 0 10,000
Leidos Holdings Inc CS 525327102   5,527 52,539 SH   SOLE   0 0 52,539
Lockheed Martin Corp CS 539830109   2,454 5,045 SH   SOLE   0 0 5,045
Lowes Cos Inc CS 548661107   120 600 SH   SOLE   0 0 600
LyondellBasell Industries NV A CS n53745100   3,384 40,755 SH   SOLE   0 0 40,755
Martin Marietta Materials Inc CS 573284106   1,945 5,755 SH   SOLE   0 0 5,755
MasterCard Incorporated Cl A CS 57636q104   313 900 SH   SOLE   0 0 900
McDonalds Corp CS 580135101   486 1,843 SH   SOLE   0 0 1,843
Medtronic PLC CS g5960l103   960 12,356 SH   SOLE   0 0 12,356
Merck & Co Inc CS 58933y105   1,328 11,971 SH   SOLE   0 0 11,971
Meta Platforms Inc Cl A CS 30303m102   372 3,095 SH   SOLE   0 0 3,095
Microsoft Corp CS 594918104   1,755 7,318 SH   SOLE   0 0 7,318
Moderna Inc CS 60770k107   2,630 14,644 SH   SOLE   0 0 14,644
Mondelez Intl Inc Cl A CS 609207105   160 2,405 SH   SOLE   0 0 2,405
Morgan Stanley CS 617446448   2,549 29,982 SH   SOLE   0 0 29,982
Netflix Inc CS 64110l106   56 190 SH   SOLE   0 0 190
Nucor Corp CS 670346105   13 100 SH   SOLE   0 0 100
NVIDIA Corp CS 67066g104   208 1,420 SH   SOLE   0 0 1,420
Oneok Inc CS 682680103   5,381 81,902 SH   SOLE   0 0 81,902
Oracle Corp CS 68389x105   783 9,585 SH   SOLE   0 0 9,585
PepsiCo Inc CS 713448108   482 2,667 SH   SOLE   0 0 2,667
Pfizer Inc CS 717081103   141 2,759 SH   SOLE   0 0 2,759
Procter And Gamble Co CS 742718109   336 2,214 SH   SOLE   0 0 2,214
Prudential Financial Inc CS 744320102   1,233 12,393 SH   SOLE   0 0 12,393
Qualcomm Inc CS 747525103   1,048 9,530 SH   SOLE   0 0 9,530
Raytheon Technologies Corp CS 75513e101   3,161 31,318 SH   SOLE   0 0 31,318
Regeneron Pharmaceuticals CS 75886f107   209 289 SH   SOLE   0 0 289
Rockwell Automation Inc CS 773903109   4,990 19,373 SH   SOLE   0 0 19,373
Roper Technologies Inc CS 776696106   11 25 SH   SOLE   0 0 25
Stanley Black & Decker Inc CS 854502101   314 4,175 SH   SOLE   0 0 4,175
Synchrony Financial CS 87165b103   1,969 59,927 SH   SOLE   0 0 59,927
TC Energy Corp CS 87807b107   1,886 47,325 SH   SOLE   0 0 47,325
TE Connectivity Ltd Reg CS h84989104   4,888 42,578 SH   SOLE   0 0 42,578
Union Pacific Corp CS 907818108   16 75 SH   SOLE   0 0 75
Vector Group Ltd CS 92240m108   2,820 237,785 SH   SOLE   0 0 237,785
Verizon Communications Inc CS 92343v104   739 18,753 SH   SOLE   0 0 18,753
Vertex Pharmaceuticals Inc CS 92532f100   1,497 5,185 SH   SOLE   0 0 5,185
Vertical Computer Systems Inc CS 92532r203   0 20,000 SH   SOLE   0 0 20,000
Visa Inc Cl A CS 92826c839   1,974 9,502 SH   SOLE   0 0 9,502
Wal-Mart Stores Inc CS 931142103   31 220 SH   SOLE   0 0 220
Wells Fargo & Co CS 949746101   727 17,600 SH   SOLE   0 0 17,600
Winnebago Industries Inc CS 974637100   105 2,000 SH   SOLE   0 0 2,000
Yum Brands Inc CS 988498101   4,171 32,562 SH   SOLE   0 0 32,562