WASHINGTON, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT
     Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934

       Date of Report (Date of earliest event reported): January 23, 2006

                           COMMUNITY BANK SYSTEM, INC.
             (Exact name of registrant as specified in its charter)

            Delaware                   001-13695               16-1213679
(State or other jurisdiction          (Commission          (I.R.S. Employer
       of incorporation)              File Number)         Identification No.)

 5790 Widewaters Parkway, DeWitt, New York                      13214-1883
 (Address of principal executive offices)                       (Zip Code)

                                 (315) 445-2282
              (Registrant's telephone number, including area code)

          (Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the form 8-K filing is intended to
simultaneously satisfy the filing obligation of the Registrant under any of the
following provisions:

|_|   Written communications pursuant to Rule 425 under the Securities Act (17
      CFR 230.425)

|_|   Soliciting material pursuant to rule 14a-12 under the Exchange Act (17 CFR

|_|   Pre-commencement communications pursuant to Rule 14d-2(b) under the
      Exchange Act (17 CFR 240.14d-2(b))

|_|   Pre-commencement communications pursuant to Rule 13e-4(c) under the
      Exchange Act (17 CFR 240.13e-4(c))

Item 2.02 Results of Operations and Financial Condition.

On January 23, 2006, Community Bank System, Inc. announced its results of
operations for the quarter ending December 31, 2005. The public announcement was
made by means of a news release, the text of which is set forth in Exhibit 99

The information in this Form 8-K, including Exhibit 99 attached hereto, is being
furnished under Item 12 and shall not be deemed to be "filed" for purposes of
Section 18 of the Securities Exchange Act of 1934 (the "Exchange Act"), or
incorporated by reference in any filing under the Securities Act of 1933, as
amended, or the Exchange Act, except as shall be expressly set forth by specific
reference in such filing.

Item 9.01 Financial Statements and Exhibits.

The following exhibit is filed as a part of this report:

         Exhibit No.                Description
         -----------                -----------
         99                Press Release, dated January 23, 2006


Pursuant to the requirements of The Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                     Community Bank System, Inc.

Date: January 23, 2006                /s/ Sanford A. Belden
                                     Sanford A. Belden, President,
                                     Chief Executive Officer and Director

Date: January 23, 2006                /s/ Scott A. Kingsley
                                     Scott A. Kingsley, Executive Vice President
                                     and Chief Financial Officer