FORM 4 Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP OF SECURITIES Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940

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(Print or Type Responses)

1. Name and Address of Reporting Person * KAPLAN SAUL   2. Issuer Name and Ticker or Trading Symbol COMMUNITY BANK SYSTEM INC [CBU] 5. Relationship of Reporting Person(s) to Issuer (Check all applicable) __X__ Director _____ 10% Owner _____ Officer (give title below) _____ Other (specify below) (Last) (First) (Middle) 101 RHONDA DRIVE 3. Date of Earliest Transaction (Month/Day/Year) 01/19/2005 (Street) SCRANTON, PA 18505 4. If Amendment, Date Original Filed(Month/Day/Year) 6. Individual or Joint/Group Filing(Check Applicable Line) _X_ Form filed by One Reporting Person ___ Form filed by More than One Reporting Person (City) (State) (Zip) Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned

1.Title of Security (Instr. 3) 2. Transaction Date (Month/Day/Year) 2A. Deemed Execution Date, if any (Month/Day/Year) 3. Transaction Code (Instr. 8) 4. Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5) 5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4) 6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 7. Nature of Indirect Beneficial Ownership (Instr. 4) Code V Amount (A) or (D) Price Common Stock 10/01/2004   G   940,648 D (1) 23,050 (2) D   Common Stock               84,000 (3) I By S.B.D.S.B. Ltd. Partnershiop Common Stock 10/01/2004   G   805,648 A $ 0 805,648 I By Saul Kaplan Rev. Trust dated 8/25/04 Common Stock 10/01/2004   G   135,000 A $ 0 135,000 I By Bernardine Kaplan Rev. Trust dated 8/25/04

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Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)

1. Title of Derivative Security (Instr. 3)

2. Conversion or Exercise Price of Derivative Security

3. Transaction Date (Month/Day/Year)

3A. Deemed Execution Date, if any (Month/Day/Year)

4. Transaction Code (Instr. 8)

5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4, and 5)

6. Date Exercisable and Expiration Date (Month/Day/Year)

7. Title and Amount of Underlying Securities (Instr. 3 and 4)

8. Price of Derivative Security (Instr. 5)

9. Number of Derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)

10. Ownership Form of Derivative Security: Direct (D) or Indirect (I) (Instr. 4)

11. Nature of Indirect Beneficial Ownership (Instr. 4)

Code

V

(A)

(D)

Date Exercisable

Expiration Date

Title

Amount or Number of Shares

Stock Option

$ 24.84

01/19/2005

A

3,604

01/19/2005

01/19/2015

Common Stock

3,604

$ 24.84

3,604

D

Phantom Stock (Stock Balance Plan)

$ 0

01/19/2005

A

251.55

(4)

(4)

Common Stock

251.55

$ 0

731.55

D

Reporting Owners

Reporting Owner Name / Address	Relationships
	Director	10% Owner	Officer	Other
KAPLAN SAUL 101 RHONDA DRIVE SCRANTON, PA 18505	X

Signatures

Donna J. Drengel, as attorney-in-fact, pursuant to a power of attorney		01/21/2005
**Signature of Reporting Person		Date

Explanation of Responses:

*	If the form is filed by more than one reporting person, see Instruction 4(b)(v).
**	Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1)	Gift of 805,648 shares to the Saul Kaplan Revocable Trust, dated August 25, 2004, and 135,000 shares to the Bernardine Kaplan Revocable Trust, dated August 25, 2004.
(2)	On April 12, 2004, the common stock of Community Bank System, Inc. split 2-for-1, resulting in the reporting person's acquisition of 481,849 additional shares of common stock.
(3)	On April 12, 2004, the common stock of Community Bank System, Inc. split 2-for-1, resulting in S.B.D.S.B. Ltd. Partnerhship's acquisition of 42,000 additional shares of common stock.
(4)	Phantom Stock (Stock Balance Plan) may be exercised upon the later of the reporting person's attainment of age 55 or termination of service on Community Bank System, Inc.'s Board of Directors.

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