EX-23 2 tm2319561d1_ex23.htm EXHIBIT 23

 

Exhibit 23

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

June 23, 2023

 

We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 (No. 333-119887, 333-119590, 333-185556, 333-266241, and 333-221190) of Community Bank System, Inc. of our report dated June 23, 2023, appearing in the Annual Report on Form 11-K of the Community Bank System, Inc. 401(k) Employee Stock Ownership Plan for the year ended December 31, 2022.

 

  /s/ Dannible & McKee, LLP
   
  Dannible & McKee, LLP
  Syracuse, New York