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REGULATORY MATTERS (Tables)
 12 Months Ended
Dec. 31, 2017
REGULATORY MATTERS [Abstract]  
Capital Ratios and Amounts
As of December 31, 2017, the OCC categorized the Company and Bank as “well capitalized” under the regulatory framework for prompt corrective action.
 
  
Actual
  
For capital adequacy
purposes
  
For capital adequacy
purposes plus Capital
Conservation Buffer
  
To be well-capitalized
under prompt
corrective action
 
(000’s omitted)
 
Amount
  
Ratio
  
Amount
  
Ratio
  
Amount
  
Ratio
  
Amount
  
Ratio
 
Community Bank System, Inc.:
                        
2017
                        
Tier 1 Leverage ratio
 
$
995,860
   
10.00
%
 
$
398,183
   
4.00
%
       
$
497,729
   
5.00
%
Tier 1 risk-based capital
  
995,860
   
16.64
%
  
358,988
   
6.00
%
 
$
433,777
   
7.25
%
  
478,651
   
8.00
%
Total risk-based capital
  
1,043,910
   
17.45
%
  
478,651
   
8.00
%
  
553,440
   
9.25
%
  
598,314
   
10.00
%
Common equity tier 1 capital
  
876,685
   
14.65
%
  
269,241
   
4.50
%
  
344,030
   
5.75
%
  
388,904
   
6.50
%
 
2016
                                
Tier 1 Leverage ratio
 
$
858,347
   
10.55
%
 
$
325,438
   
4.00
%
         
$
406,798
   
5.00
%
Tier 1 risk-based capital
  
858,347
   
18.10
%
  
284,583
   
6.00
%
 
$
314,228
   
6.625
%
  
379,445
   
8.00
%
Total risk-based capital
  
905,996
   
19.10
%
  
379,445
   
8.00
%
  
409,089
   
8.625
%
  
474,306
   
10.00
%
Common equity tier 1 capital
  
759,199
   
16.01
%
  
213,438
   
4.50
%
  
243,082
   
5.125
%
  
308,299
   
6.50
%
 
Community Bank, N.A.:
                                
2017
                                
Tier 1 Leverage ratio
 
$
859,538
   
8.71
%
 
$
394,981
   
4.00
%
         
$
493,726
   
5.00
%
Tier 1 risk-based capital
  
859,538
   
14.50
%
  
355,641
   
6.00
%
 
$
429,733
   
7.25
%
  
474,188
   
8.00
%
Total risk-based capital
  
907,588
   
15.31
%
  
474,188
   
8.00
%
  
548,280
   
9.25
%
  
592,736
   
10.00
%
Common equity tier 1 capital
  
859,483
   
14.50
%
  
266,731
   
4.50
%
  
340,823
   
5.75
%
  
385,278
   
6.50
%
 
2016
                                
Tier 1 Leverage ratio
 
$
672,633
   
8.30
%
 
$
324,080
   
4.00
%
         
$
405,099
   
5.00
%
Tier 1 risk-based capital
  
672,633
   
14.28
%
  
282,662
   
6.00
%
 
$
312,106
   
6.625
%
  
376,883
   
8.00
%
Total risk-based capital
  
720,282
   
15.29
%
  
376,883
   
8.00
%
  
406,327
   
8.625
%
  
471,104
   
10.00
%
Common equity tier 1 capital
  
672,578
   
14.28
%
  
211,997
   
4.50
%
  
241,441
   
5.125
%
  
306,217
   
6.50
%