X0201 42004-01-21 0000723188 COMMUNITY BANK SYSTEM INC CBU 0001233247 KAPLAN HAROLD S 102 WINDMERE CIRCLE DALTON PA 18414 1000Stock Option48.302004-01-214A022600A2004-01-212014-01-21Common Stock22602260DPhantom Stock (Stock Balance Plan)02004-01-214A02400ACommon Stock240240DPhantom Stock awards (Stock Balance Plan) may be exercised upon the later of the reporting person's attainment of age 55 or termination of service on the Board.Donna J. Drengel, as attorney-in-fact, pursuant to a power of attorney2004-01-23