Exhibit 23.3
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in this Registration Statement on Form S-4 of Community Bank System, Inc. of our report dated March 14, 2016 on the consolidated financial statements and the effectiveness of internal control over financial reporting, appearing in the Annual Report on Form 10-K of Merchants Bancshares, Inc., for the year ended December 31, 2015, and to the reference to us under the heading "Experts" in the registration statement.
/s/ Crowe Horwath LLP |
Cleveland, Ohio
December 7, 2016