UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   Form 13F/A

                               Form 13F COVER PAGE

Report for the Calendar Year or Quarter Ended:      SEPTEMBER 30, 2007

Check here if Amendment [X];        Amendment Number: 1
                                                     ---
This Amendment (Check only one.):               [   ] is a restatement.
                                                [   ] adds new holdings entries.

Institutional Investment Manager Filing this Report:

Name:      COMMUNITY BANK N.A.
Address:   5790 Widewaters Parkway
           DeWitt, NY 13214-1883

Form 13F File Number:    028-11044

The institutional investment manager filing this report and the person by whom
it is signed hereby represent that the person signing the report is authorized
to submit it, that all information contained herein is true, correct and
complete, and that it is understood that all required items, statements,
schedules, lists and tables, are considered integral parts of this form.

Person Signing this Report on Behalf of Reporting Manager:

Name:  Kathy Strohmeyer -- signing for Community Bank Services Inc.
       ----------------
Title: Operations Manager
       ------------------
Phone: 716-633-3800
       -----------------

Signature, Place, and Date of Signing:

Kathy Strohmeyer                Williamsville, NY                  10/24/07
------------------              -----------------                 ----------
   [Signature]                    [City, State]                     [Date]

Report Type       (Check only one.):
[ X ] 13F HOLDINGS REPORT. (Check here if all holdings of this reporting manager
      are reported in this report.
[   ] 13F NOTICE.  (Check here if no holdings reported are in this report, and
      all holdings are reported by other reporting manager(s).)
[   ] 13F COMBINATION REPORT. (Check here if a portion of the holdings for
      this reporting manager are reported in this report and a portion are
      reported by other reporting manager(s).)

List of Other Managers Reporting for this Manager:
[If there are no entries in this list, omit this section.]

         Form 13F File Number       Name

         ___________________________________-  [Repeat as necessary.]





                              Form 13F SUMMARY PAGE



Report Summary:

Number of Other Included Managers:           0

Form 13F Information Table Entry Total:      386

Form 13F Information Table Value Total:      $128177
                                           (thousands)

List of other Included Managers:

Provide a numbered list of the name(s) and Form 13F file number(s) of all
institutional investment managers with respect to which this report is filed,
other than the manager filing this report.

[If there are no entries in this list, state "NONE" and omit the column headings
and list entries.]

         No.      Form 13F File Number               Name



         [Repeat as necessary.]







                                                   FORM 13F INFORMATION TABLE

                             TITLE OF                          VALUE      SHARES/  SH/  PUT/  INVSTMT   OTHER    VOTING AUTHORITY
NAME OF ISSUER               CLASS                CUSIP       (X$1000)   PRN  AMT  PRN  CALL  DSCRETN  MANAGERS  SOLE  SHARED  NONE
------------------------------------------------------------------------------------------------------------------------------------

                                                                                                        
COVIDIEN LTD                   COM                 G2552X108     18            450 SH         SOLE                 450    0        0
FRESH DEL MONTE PRODUCE INC    ORD                 G36738105      5            200 SH         SOLE                 200    0        0
INGERSOLL RAND LTD                                 G4776G101     61           1135 SH         SOLE                1135    0        0
INGERSOLL RAND LTD                                 G4776G101     71           1320 SH         DEFINED             1320    0        0
TYCO INTERNATIONAL LTD         SHS                 G9143X208     19            450 SH         SOLE                 450    0        0
TYCO ELECTRONICS LTD           COM NEW             G9144P105     15            450 SH         SOLE                 450    0        0
FLEXTRONICS INTL LTD           ORD                 Y2573F102     26           2375 SH         SOLE                2375    0        0
AGL RES INC                    COM                   1204106     27            700 SH         SOLE                 700    0        0
AES CORP                       COM                 00130H105     16            833 SH         DEFINED              833    0        0
AT&T INC                       COM                 00206R102   1246          29452 SH         SOLE               29452    0        0
AT&T INC                       COM                 00206R102    332           7848 SH         DEFINED             7848    0        0
ABBOTT LABS                    COM                   2824100    255           4775 SH         SOLE                4775    0        0
ABBOTT LABS                    COM                   2824100      4             75 SH         DEFINED               75    0        0
ADVANCED MICRO DEVICES INC     COM                   7903107     22           1700 SH         DEFINED             1700    0        0
AIR PRODS & CHEMS INC          COM                   9158106    493           5050 SH         SOLE                5050    0        0
ALCOA INC                      COM                  13817101     58           1500 SH         SOLE                1500    0        0
ALCOA INC                      COM                  13817101     31            800 SH         DEFINED              800    0        0
ALCATEL-LUCENT                 SPONSORED ADR        13904305      1            115 SH         SOLE                 115    0        0
ALLSTATE CORP                  COM                  20002101     28            500 SH         DEFINED              500    0        0
ALLTEL CORP                    COM                  20039103     25            360 SH         SOLE                 360    0        0
ALLTEL CORP                    COM                  20039103      4             58 SH         DEFINED               58    0        0
ALTRIA GROUP INC               COM                 02209S103      6             97 SH         SOLE                   0    0       97
ALTRIA GROUP INC               COM                 02209S103    118           1700 SH         DEFINED             1700    0        0
AMERICA MOVIL SAB DE CV        SPON ADR L SHS      02364W105    651          10175 SH         SOLE                9975    0      200
AMERICA MOVIL SAB DE CV        SPON ADR L SHS      02364W105     20            325 SH         DEFINED              325    0        0
AMERICAN ELEC PWR INC          COM                  25537101     33            720 SH         DEFINED              720    0        0
AMERICAN EXPRESS CO            COM                  25816109    666          11234 SH         SOLE               11059    0      175
AMERICAN EXPRESS CO            COM                  25816109     26            450 SH         DEFINED              450    0        0
AMERICAN INTL GROUP INC        COM                  26874107    857          12671 SH         SOLE               12671    0        0
AMERICAN INTL GROUP INC        COM                  26874107    128           1900 SH         DEFINED             1900    0        0
AMGEN INC                      COM                  31162100    721          12749 SH         SOLE               12574    0      175
AMGEN INC                      COM                  31162100    168           2975 SH         DEFINED             2975    0        0
ANALOG DEVICES INC             COM                  32654105     36           1000 SH         SOLE                1000    0        0
ANGIODYNAMICS INC              COM                 03475V101    484          25725 SH         SOLE               25450    0      275
ANGIODYNAMICS INC              COM                 03475V101     16            850 SH         DEFINED              850    0        0
ANHEUSER BUSCH COS INC         COM                  35229103    179           3600 SH         SOLE                3600    0        0
APACHE CORP                    COM                  37411105      5             62 SH         SOLE                  62    0        0
APPLE INC                      COM                  37833100   2378          15500 SH         SOLE               15500    0        0
APPLIED MATLS INC              COM                  38222105     35           1700 SH         SOLE                1700    0        0
AQUA AMERICA INC               COM                 03836W103     45           2000 SH         SOLE                2000    0        0
AUTOMATIC DATA PROCESSING IN   COM                  53015103    385           8389 SH         SOLE                8389    0        0
AVANEX CORP                                        05348W109      0            500 SH         SOLE                 500    0        0
AVAYA INC                      COM                  53499109      0             12 SH         SOLE                  12    0        0
BJ SVCS CO                     COM                  55482103    107           4036 SH         SOLE                4036    0        0
BP PLC                         SPONSORED ADR        55622104    921          13294 SH         SOLE               13294    0        0
BP PLC                         SPONSORED ADR        55622104     38            556 SH         DEFINED              556    0        0
BANK OF AMERICA CORPORATION    COM                  60505104    717          14270 SH         SOLE               14132    0      138
BANK OF AMERICA CORPORATION    COM                  60505104    128           2550 SH         DEFINED             2550    0        0
BANK OF NEW YORK MELLON CORP   COM                  64058100    900          20396 SH         SOLE               20396    0        0
BARR PHARMACEUTICALS INC       COM                  68306109      5            100 SH         DEFINED              100    0        0
BAXTER INTL INC                COM                  71813109    132           2350 SH         SOLE                2350    0        0
BED BATH & BEYOND INC          COM                  75896100      4            140 SH         SOLE                 140    0        0
BERKSHIRE HATHAWAY INC DEL     CL B                 84670207    122             31 SH         DEFINED               31    0        0
BEST BUY INC                   COM                  86516101     10            225 SH         SOLE                 225    0        0
BIOGEN IDEC INC                COM                 09062X103     33            500 SH         DEFINED              500    0        0
BOEING CO                      COM                  97023105    262           2500 SH         SOLE                2500    0        0
BOEING CO                      COM                  97023105     52            500 SH         DEFINED              500    0        0
BRISTOL MYERS SQUIBB CO        COM                 110122108    502          17430 SH         SOLE               17430    0        0
BRISTOL MYERS SQUIBB CO        COM                 110122108     23            800 SH         DEFINED              800    0        0
BROADRIDGE FINL SOLUTIONS IN   COM                 11133T103     14            791 SH         SOLE                 791    0        0
BURLINGTON NORTHN SANTA FE C   COM                 12189T104    743           9164 SH         SOLE                9039    0      125
BURLINGTON NORTHN SANTA FE C   COM                 12189T104     32            400 SH         DEFINED              400    0        0
CVS CAREMARK/CORP              COM                 126650100    309           7800 SH         SOLE                7800    0        0
CVS CAREMARK/CORP              COM                 126650100      5            135 SH         DEFINED              135    0        0
CAMECO CORP                    COM                 13321L108    645          13955 SH         SOLE               13780    0      175
CAMECO CORP                    COM                 13321L108     27            600 SH         DEFINED              600    0        0
CARNIVAL CORP                                      143658300     29            600 SH         DEFINED              600    0        0
CATERPILLAR INC DEL            COM                 149123101     50            646 SH         SOLE                 500    0      146
CATERPILLAR INC DEL            COM                 149123101     31            400 SH         DEFINED              400    0        0
CENTERPOINT ENERGY INC         COM                 15189T107      8            500 SH         SOLE                 500    0        0
CHESAPEAKE ENERGY CORP         COM                 165167107     88           2500 SH         SOLE                2500    0        0
CHEVRON CORP                   COM                 166764100    906           9684 SH         SOLE                9684    0        0
CHEVRON CORP                   COM                 166764100    235           2520 SH         DEFINED             2520    0        0
CHUBB CORP                     COM                 171232101    182           3400 SH         SOLE                3400    0        0
CIENA CORP                     COM NEW             171779309     54           1429 SH         SOLE                1429    0        0
CISCO SYS INC                  COM                 17275R102   1318          39799 SH         SOLE               39399    0      400
CISCO SYS INC                  COM                 17275R102    152           4600 SH         DEFINED             4600    0        0
CITADEL BROADCASTING CORP      COM                 17285T106      0             38 SH         SOLE                  38    0        0
CITADEL BROADCASTING CORP      COM                 17285T106      0            115 SH         DEFINED              115    0        0
CITIGROUP INC                  COM                 172967101   1237          26524 SH         SOLE               26324    0      200
CITIGROUP INC                  COM                 172967101    127           2733 SH         DEFINED             2733    0        0
COCA COLA CO                   COM                 191216100    733          12757 SH         SOLE               12650    0      107
COCA COLA CO                   COM                 191216100    370           6440 SH         DEFINED             6440    0        0
COLGATE PALMOLIVE CO           COM                 194162103    440           6175 SH         SOLE                6175    0        0
COLGATE PALMOLIVE CO           COM                 194162103    204           2868 SH         DEFINED             2868    0        0
COMCAST CORP                                       20030N101    106           4425 SH         SOLE                4425    0        0
COMCAST CORP                                       20030N101     90           3750 SH         DEFINED             3750    0        0
COMMUNITY BK SYS INC           COM                 203607106   4978         255039 SH         SOLE              255039    0        0
COMMUNITY BK SYS INC           COM                 203607106    689          35320 SH         DEFINED            35320    0        0
CONOCOPHILLIPS                 COM                 20825C104    683           7793 SH         SOLE                7793    0        0
CONOCOPHILLIPS                 COM                 20825C104    161           1837 SH         DEFINED             1837    0        0
CONSOLIDATED EDISON INC        COM                 209115104    139           3005 SH         SOLE                3005    0        0
CONSTELLATION BRANDS INC       CL A                21036P108     38           1600 SH         SOLE                1600    0        0
CONSTELLATION BRANDS INC       CL A                21036P108     75           3106 SH         DEFINED             3106    0        0
CONSTELLATION ENERGY GROUP I   COM                 210371100     34            400 SH         SOLE                 400    0        0
CORNING INC                    COM                 219350105    118           4792 SH         SOLE                4792    0        0
CORNING INC                    COM                 219350105      5            240 SH         DEFINED              240    0        0
DARDEN RESTAURANTS INC         COM                 237194105    271           6480 SH         SOLE                6480    0        0
DEAN FOODS CO NEW              COM                 242370104     21            834 SH         SOLE                 834    0        0
DELL INC                                           24702R101     18            662 SH         SOLE                 662    0        0
DELL INC                                           24702R101     44           1600 SH         DEFINED             1600    0        0
DIAMONDS TR                    UNIT SER 1          252787106      7             53 SH         SOLE                   0    0       53
DISNEY WALT CO                 COM DISNEY          254687106    251           7314 SH         SOLE                7314    0        0
DISNEY WALT CO                 COM DISNEY          254687106     51           1500 SH         DEFINED             1500    0        0
DISCOVER FINL SVCS             COM                 254709108      1             51 SH         SOLE                   0    0       51
DISCOVER FINL SVCS             COM                 254709108     11            550 SH         DEFINED              550    0        0
DOMINION RES INC VA NEW        COM                 25746U109     83            990 SH         SOLE                 990    0        0
DOMINION RES INC VA NEW        COM                 25746U109     12            150 SH         DEFINED              150    0        0
DOW CHEM CO                    COM                 260543103      7            173 SH         SOLE                 173    0        0
DU PONT E I DE NEMOURS & CO    COM                 263534109    447           9039 SH         SOLE                8911    0      128
DU PONT E I DE NEMOURS & CO    COM                 263534109     59           1200 SH         DEFINED             1200    0        0
DUKE ENERGY CORP NEW           COM                 26441C105     52           2784 SH         SOLE                2512    0      272
E M C CORP MASS                COM                 268648102     83           4000 SH         SOLE                4000    0        0
ENSCO INTL INC                 COM                 26874Q100     78           1400 SH         DEFINED             1400    0        0
EOG RES INC                    COM                 26875P101     14            200 SH         DEFINED              200    0        0
EAGLE MATERIALS INC            COM                 26969P108      6            180 SH         SOLE                   0    0      180
EBAY INC                       COM                 278642103    418          10721 SH         SOLE               10496    0      225
EBAY INC                       COM                 278642103     12            325 SH         DEFINED              325    0        0
EL PASO CORP                                       28336L109     55           3250 SH         SOLE                3250    0        0
ELAN PLC                       ADR                 284131208      0             19 SH         SOLE                  19    0        0
EMERGING MKTS TELECOMNC FD N   COM                 290890102     24           1050 SH         SOLE                1050    0        0
EMERSON ELEC CO                COM                 291011104    922          17335 SH         SOLE               17335    0        0
ENERGY EAST CORP               COM                 29266M109     21            790 SH         SOLE                 790    0        0
ENERGY EAST CORP               COM                 29266M109     10            400 SH         DEFINED              400    0        0
ENTERPRISE PRODS PARTNERS L    COM                 293792107      6            200 SH         DEFINED              200    0        0
EQUITABLE RES INC              COM                 294549100     20            400 SH         SOLE                 400    0        0
EXELON CORP                    COM                 30161N101     15            200 SH         SOLE                 200    0        0
EXELON CORP                    COM                 30161N101     60            800 SH         DEFINED              800    0        0
EXPRESS SCRIPTS INC            COM                 302182100     44            800 SH         DEFINED              800    0        0
EXXON MOBIL CORP               COM                 30231G102   3577          38649 SH         SOLE               38524    0      125
EXXON MOBIL CORP               COM                 30231G102    521           5630 SH         DEFINED             5630    0        0
FPL GROUP INC                  COM                 302571104     54            900 SH         SOLE                 900    0        0
FEDERAL NATL MTG ASSN          COM                 313586109      6            100 SH         DEFINED              100    0        0
FIFTH THIRD BANCORP            COM                 316773100     23            700 SH         SOLE                   0    0      700
FIRSTENERGY CORP               COM                 337932107     11            181 SH         SOLE                 181    0        0
FOOT LOCKER INC                COM                 344849104     17           1140 SH         SOLE                1140    0        0
FORD MTR CO DEL                COM PAR $0.01       345370860     23           2805 SH         DEFINED             2805    0        0
GANNETT INC                    COM                 364730101     41            950 SH         SOLE                 950    0        0
GENENTECH INC                                      368710406    644           8260 SH         SOLE                8160    0      100
GENENTECH INC                                      368710406     35            450 SH         DEFINED              450    0        0
GENERAL DYNAMICS CORP          COM                 369550108     16            200 SH         SOLE                 200    0        0
GENERAL ELEC CO                COM                 369604103  11190         270307 SH         SOLE              269825    0      482
GENERAL ELEC CO                COM                 369604103    577          13951 SH         DEFINED            13951    0        0
GENERAL MLS INC                COM                 370334104    653          11270 SH         SOLE               11270    0        0
GENERAL MLS INC                COM                 370334104     55            960 SH         DEFINED              960    0        0
GENERAL MTRS CORP              COM                 370442105      1             32 SH         SOLE                  32    0        0
GENUINE PARTS CO               COM                 372460105     85           1700 SH         SOLE                1700    0        0
GLAXOSMITHKLINE PLC            SPONSORED ADR       37733W105    193           3641 SH         SOLE                3641    0        0
HSBC HLDGS PLC                 ADR A 1/40PF A      404280604     44           2000 SH         SOLE                2000    0        0
HANCOCK JOHN INVS TR           COM                 410142103      1            100 SH         SOLE                 100    0        0
HANESBRANDS INC                COM                 410345102      1             50 SH         SOLE                  50    0        0
HARSCO CORP                                        415864107     35            600 SH         DEFINED              600    0        0
HARTFORD FINL SVCS GROUP INC   COM                 416515104    129           1400 SH         DEFINED             1400    0        0
HEALTHSOUTH CORP               COM NEW             421924309      1            100 SH         SOLE                 100    0        0
HEINZ H J CO                   COM                 423074103    231           5000 SH         SOLE                5000    0        0
HEWLETT PACKARD CO             COM                 428236103    393           7900 SH         SOLE                7900    0        0
HEWLETT PACKARD CO             COM                 428236103     17            360 SH         DEFINED              360    0        0
HOME DEPOT INC                 COM                 437076102    234           7230 SH         SOLE                7070    0      160
HOME DEPOT INC                 COM                 437076102     61           1900 SH         DEFINED             1900    0        0
HONEYWELL INTL INC             COM                 438516106    257           4324 SH         SOLE                4324    0        0
ITT CORP NEW                   COM                 450911102     95           1400 SH         DEFINED             1400    0        0
ICICI BK LTD                   ADR                 45104G104    734          13935 SH         SOLE               13660    0      275
ICICI BK LTD                   ADR                 45104G104     22            425 SH         DEFINED              425    0        0
IDEARC INC                     COM                 451663108      1             45 SH         SOLE                  45    0        0
IDEARC INC                     COM                 451663108      1             40 SH         DEFINED               40    0        0
ILLINOIS TOOL WKS INC          COM                 452308109    578           9700 SH         SOLE                9700    0        0
INTEL CORP                     COM                 458140100    457          17673 SH         SOLE               17673    0        0
INTEL CORP                     COM                 458140100    289          11200 SH         DEFINED            11200    0        0
INTEGRYS ENERGY GROUP INC      COM                 45822P105     48            950 SH         DEFINED              950    0        0
INTL BUSINESS MACH             COM                 459200101   1351          11469 SH         SOLE               11406    0       63
INTL BUSINESS MACH             COM                 459200101    281           2392 SH         DEFINED             2392    0        0
INTERNATIONAL GAME TECHNOLOG   COM                 459902102      9            225 SH         SOLE                 225    0        0
INTERNATIONAL RECTIFIER CORP   COM                 460254105     32           1000 SH         DEFINED             1000    0        0
ISHARES INC                    MSC I AUSTRALIA     464286103    579          18250 SH         SOLE               18250    0        0
ISHARES INC                    MSC I AUSTRALIA     464286103      7            225 SH         DEFINED              225    0        0
ISHARES INC                    MSC I CDA INDEX     464286509   1439          44002 SH         SOLE               43627    0      375
ISHARES INC                    MSC I CDA INDEX     464286509     47           1450 SH         DEFINED             1450    0        0
ISHARES INC                    MSC I PAC J IDX     464286665     41            250 SH         SOLE                 250    0        0
ISHARES INC                    MSC I PAC J IDX     464286665      8             50 SH         DEFINED               50    0        0
ISHARES INC                    MSC I SINGAPORE     464286673      5            400 SH         DEFINED              400    0        0
ISHARES TR                     DJ  SEL DIV INX     464287168     32            475 SH         SOLE                 475    0        0
I SHARES TR S&P 500 INDEX FD                       464287200      7             50 SH         SOLE                   0    0       50
I SHARES MSCI EMERGING MKTS    INDEX FUND          464287234   1373           9192 SH         SOLE                9192    0        0
I SHARES MSCI EMERGING MKTS    INDEX FUND          464287234    119            800 SH         DEFINED              800    0        0
ISHARES TR                     S&P GBL HLTHCR      464287325   1341          22430 SH         SOLE               22330    0      100
ISHARES TR                     S&P GBL HLTHCR      464287325     20            350 SH         DEFINED              350    0        0
ISHARES TR                     GS  NAT RES IDX     464287374     29            230 SH         SOLE                 230    0        0
I SHARES MSCI EAFE                                 464287465    958          11609 SH         SOLE               11609    0        0
I SHARES MSCI EAFE                                 464287465    257           3120 SH         DEFINED             3120    0        0
ISHARES TR                     RUSSELL MCP VL      464287473     79            525 SH         SOLE                 525    0        0
ISHARES TR                     RUSSELL MCP GR      464287481     84            725 SH         SOLE                 725    0        0
COHEN & STEERS INDEX REALTY    FUND                464287564      7             80 SH         SOLE                  80    0        0
I SHARES RUSSELL 1000 VALUE                        464287598   3922          45636 SH         SOLE               45636    0        0
I SHARES RUSSELL 1000 VALUE                        464287598    177           2065 SH         DEFINED             2065    0        0
ISHARES TR RUSSELL 1000        GROWTH INDEX FUND   464287614    729          11815 SH         SOLE                9615    0     2200
ISHARES TR RUSSELL 1000        GROWTH INDEX FUND   464287614    240           3900 SH         DEFINED             3900    0        0
ISHARES TR                     RUSL 2000 VALU      464287630    197           2565 SH         SOLE                2565    0        0
ISHARES TR                     RUSL 2000 GROW      464287648     38            455 SH         SOLE                 455    0        0
ISHARES TR                     S&P SMLCAP 600      464287804   5557          79683 SH         SOLE               78983    0      700
ISHARES TR                     S&P SMLCAP 600      464287804    169           2435 SH         DEFINED             2435    0        0
ISHARES TR                     DJ  MED DEVICES     464288810      6            100 SH         DEFINED              100    0        0
ISHARES TRUST                  DJ  HEALTH CARE     464288828     36            625 SH         SOLE                 625    0        0
JDS UNIPHASE CORP              COM PAR $0.001      46612J507     37           2500 SH         SOLE                2500    0        0
JP MORGAN CHASE & CO           COM                 46625H100    996          21755 SH         SOLE               21755    0        0
JP MORGAN CHASE & CO           COM                 46625H100     35            773 SH         DEFINED              773    0        0
JOHNSON & JOHNSON              COM                 478160104   1469          22360 SH         SOLE               22210    0      150
JOHNSON & JOHNSON              COM                 478160104    339           5175 SH         DEFINED             5175    0        0
JOY GLOBAL INC                 COM                 481165108    777          15285 SH         SOLE               14885    0      400
JOY GLOBAL INC                 COM                 481165108     25            500 SH         DEFINED              500    0        0
KELLOGG CO                     COM                 487836108     28            500 SH         SOLE                 500    0        0
KEYCORP NEW                    COM                 493267108     58           1810 SH         SOLE                1810    0        0
KIMBERLY CLARK CORP            COM                 494368103     56            800 SH         DEFINED              800    0        0
KINDER MORGAN ENERGY PARTNER   UT LTD PARTNER      494550106      7            150 SH         DEFINED              150    0        0
KRAFT FOODS INC                CL A                50075N104     29            867 SH         SOLE                 800    0       67
KRAFT FOODS INC                CL A                50075N104     92           2675 SH         DEFINED             2675    0        0
L-3 COMMUNICATIONS HLDGS INC   COM                 502424104     12            125 SH         DEFINED              125    0        0
LAKE SHORE BANCORP INC         COM                 510700107     19           1880 SH         SOLE                1880    0        0
LAZARD WORLD DIVID & INCOME    COM                 521076109     37           1660 SH         DEFINED             1660    0        0
LILLY ELI & CO                 COM                 532457108    182           3200 SH         SOLE                3200    0        0
LILLY ELI & CO                 COM                 532457108     51            900 SH         DEFINED              900    0        0
LINCOLN NATL CORP IND          COM                 534187109    291           4416 SH         SOLE                4416    0        0
LINCOLN NATL CORP IND          COM                 534187109    112           1700 SH         DEFINED             1700    0        0
LOCKHEED MARTIN CORP           COM                 539830109    146           1350 SH         SOLE                1350    0        0
LOCKHEED MARTIN CORP           COM                 539830109    108           1000 SH         DEFINED             1000    0        0
LOWES COS INC                  COM                 548661107     93           3330 SH         SOLE                3330    0        0
M & T BK CORP                  COM                 55261F104     10            100 SH         SOLE                 100    0        0
MANULIFE FINL CORP             COM                 56501R106    147           3572 SH         SOLE                3572    0        0
MARATHON OIL CORP                                  565849106     20            360 SH         SOLE                 360    0        0
MARRIOTT INTL INC NEW          CL A                571903202    397           9154 SH         SOLE                9054    0      100
MARRIOTT INTL INC NEW          CL A                571903202     18            425 SH         DEFINED              425    0        0
MASCO CORP                     COM                 574599106     39           1725 SH         SOLE                1725    0        0
MASCO CORP                     COM                 574599106     48           2100 SH         DEFINED             2100    0        0
MCDONALDS CORP                 COM                 580135101     24            450 SH         SOLE                 450    0        0
MEDCO HEALTH SOLUTIONS INC                         58405U102    502           5557 SH         SOLE                5507    0       50
MEDCO HEALTH SOLUTIONS INC                         58405U102     18            200 SH         DEFINED              200    0        0
MEDTRONIC INC                  COM                 585055106    544           9650 SH         SOLE                9650    0        0
MEDTRONIC INC                  COM                 585055106    242           4300 SH         DEFINED             4300    0        0
MERCK & CO INC                 COM                 589331107    424           8216 SH         SOLE                8100    0      116
MERCK & CO INC                 COM                 589331107    395           7650 SH         DEFINED             7650    0        0
MICROSOFT CORP                 COM                 594918104    884          30030 SH         SOLE               30030    0        0
MICROSOFT CORP                 COM                 594918104    350          11900 SH         DEFINED            11900    0        0
MIDCAP SPDR TR                 UNIT SER 1          595635103   8426          52390 SH         SOLE               51390    0     1000
MIDCAP SPDR TR                 UNIT SER 1          595635103    262           1635 SH         DEFINED             1635    0        0
MORGAN STANLEY                 COM NEW             617446448     69           1103 SH         SOLE                1000    0      103
MORGAN STANLEY                 COM NEW             617446448     58            925 SH         DEFINED              925    0        0
MOTOROLA INC                   COM                 620076109    695          37570 SH         SOLE               37070    0      500
MOTOROLA INC                   COM                 620076109     13            750 SH         DEFINED              750    0        0
MYLAN LABS INC                 COM                 628530107      3            225 SH         SOLE                 225    0        0
NBT BANCORP INC                COM                 628778102      6            300 SH         SOLE                 300    0        0
NATIONAL FUEL GAS CO N J       COM                 636180101     82           1760 SH         DEFINED             1760    0        0
NEW YORK CMNTY BANCORP INC     COM                 649445103      9            475 SH         DEFINED              475    0        0
NEWMONT MINING CORP            COM                 651639106      8            181 SH         SOLE                 181    0        0
NISOURCE INC                   COM                 65473P105      7            400 SH         SOLE                 400    0        0
NOKIA CORP                     SPONSORED ADR       654902204      9            250 SH         SOLE                 250    0        0
NORFOLK SOUTHERN CORP          COM                 655844108     84           1632 SH         SOLE                1632    0        0
NUCOR CORP                     COM                 670346105     23            400 SH         SOLE                 400    0        0
NUVASIVE INC                   COM                 670704105    317           8850 SH         SOLE                8725    0      125
NUVASIVE INC                   COM                 670704105      5            150 SH         DEFINED              150    0        0
NUVEEN PREFERRED AND           CONVERTIBLE INCOME  67073B106     12           1000 SH         SOLE                1000    0        0
OGE ENERGY CORP                COM                 670837103     19            600 SH         DEFINED              600    0        0
NUVEEN MUN VALUE FD INC        COM                 670928100     19           2000            SOLE                2000    0        0
OCCIDENTAL PETE CORP DEL       COM                 674599105     64           1000 SH         SOLE                1000    0        0
OCEANEERING INTL INC           COM                 675232102      0             10 SH         SOLE                  10    0        0
OMNICOM GROUP INC              COM                 681919106     21            450 SH         SOLE                 450    0        0
ORACLE CORP                    COM                 68389X105    107           4980 SH         SOLE                4980    0        0
PPG INDS INC                   COM                 693506107    162           2150 SH         SOLE                2150    0        0
PPL CORP                       COM                 69351T106    417           9030 SH         SOLE                9030    0        0
PAYCHEX INC                    COM                 704326107    102           2500 SH         SOLE                2500    0        0
PAYCHEX INC                    COM                 704326107     12            312 SH         DEFINED              312    0        0
PENNEY J C INC                 COM                 708160106     38            600 SH         SOLE                 600    0        0
PEPSIAMERICAS INC              COM                 71343P200      6            192 SH         SOLE                 192    0        0
PEPSICO INC                    COM                 713448108    954          13035 SH         SOLE               13035    0        0
PEPSICO INC                    COM                 713448108    256           3500 SH         DEFINED             3500    0        0
PFIZER INC                     COM                 717081103    371          15205 SH         SOLE               15053    0      152
PFIZER INC                     COM                 717081103    179           7350 SH         DEFINED             7350    0        0
PINNACLE WEST CPTLCORP                             723484101    186           4725 SH         SOLE                4725    0        0
PITNEY BOWES INC               COM                 724479100     76           1695 SH         SOLE                1695    0        0
PLUM CREEK TIMBER CO INC       COM                 729251108     12            280 SH         SOLE                 280    0        0
PLUM CREEK TIMBER CO INC       COM                 729251108     45           1017 SH         DEFINED             1017    0        0
POWERSHARES ETF TRUST          WATER RESOURCE      73935X575   1466          68700 SH         SOLE               67325    0     1375
POWERSHARES ETF TRUST          WATER RESOURCE      73935X575     34           1625 SH         DEFINED             1625    0        0
POWERSHARES ETF TRUST          FTSE RAFI 1000      73935X583   1144          18595 SH         SOLE               15320    0     3275
POWERSHARES ETF TRUST          FTSE RAFI 1000      73935X583    210           3425 SH         DEFINED             3425    0        0
POWERSHARES ETF TRUST          INTL DIV ACHV       73935X716      8            400 SH         SOLE                 400    0        0
PRAXAIR INC                    COM                 74005P104      9            108 SH         SOLE                 108    0        0
PROCTER & GAMBLE CO            COM                 742718109   1903          27062 SH         SOLE               26812    0      250
PROCTER & GAMBLE CO            COM                 742718109    170           2422 SH         DEFINED             2422    0        0
PROGRESS ENERGY INC            COM                 743263105     81           1748 SH         SOLE                1748    0        0
PROGRESS ENERGY INC            COM                 743263105      4            100 SH         DEFINED              100    0        0
PROGRESSIVE CORP OHIO          COM                 743315103     38           2000 SH         SOLE                2000    0        0
PROSHARES TR                   ULT SHR RU20000     74347R834     37            575 SH         SOLE                 575    0        0
PRUDENTIAL FINL INC            COM                 744320102      5             58 SH         SOLE                  58    0        0
QUALCOMM INC                   COM                 747525103    876          20749 SH         SOLE               20749    0        0
QUALCOMM INC                   COM                 747525103     64           1525 SH         DEFINED             1525    0        0
QWEST COMMUNICATIONS INTL IN   COM                 749121109      0             27 SH         SOLE                  27    0        0
RAYTHEON CO                    COM NEW             755111507     31            500 SH         SOLE                 500    0        0
RELIANT ENERGY INC                                 75952B105      8            315 SH         SOLE                 315    0        0
ROCKWELL COLLINS INC                               774341101     10            150 SH         SOLE                 150    0        0
ROYAL BK SCOTLAND GROUP PLC    ADR PFD SER P       780097762     70           3200 SH         SOLE                3200    0        0
ROYAL DUTCH SHELL PLC          SPONS ADR A         780259206    687           8360 SH         SOLE                8360    0        0
SPDR TR                        UNIT SER 1          78462F103   3819          25030 SH         SOLE               25030    0        0
SPDR INDEX SHS FDS             MAC QU GLBIN100     78463X855   1974          34135 SH         SOLE               33185    0      950
SPDR INDEX SHS FDS             MAC QU GLBIN100     78463X855     63           1100 SH         DEFINED             1100    0        0
SPDR SERIES TRUST              S&P HOMEBUILD       78464A888     21           1000 SH         SOLE                1000    0        0
SARA LEE CORP                  COM                 803111103      6            400 SH         SOLE                 400    0        0
SCANA CORP NEW                 COM                 80589M102     15            400 SH         SOLE                 400    0        0
SCHERING PLOUGH CORP           COM                 806605101    493          15604 SH         SOLE               15300    0      304
SCHERING PLOUGH CORP           COM                 806605101     63           2000 SH         DEFINED             2000    0        0
SCHLUMBERGER LTD                                   806857108   1328          12650 SH         SOLE               12650    0        0
SELECT SECTOR SPDR TR          SBI CONS STPLS      81369Y308    309          11050 SH         SOLE               11050    0        0
SELECT SECTOR SPDR TR          SBI INT-TECH        81369Y803   1237          45887 SH         SOLE               44262    0     1625
SELECT SECTOR SPDR TR          SBI INT-TECH        81369Y803     63           2350 SH         DEFINED             2350    0        0
SOUTHERN CO                    COM                 842587107    153           4227 SH         SOLE                4036    0      191
SOUTHERN CO                    COM                 842587107     65           1800 SH         DEFINED             1800    0        0
SOUTHERN UN CO NEW             COM                 844030106     15            500 SH         SOLE                 500    0        0
SPECTRA ENERGY CORP            COM                 847560109      7            292 SH         SOLE                 156    0      136
STAPLES INCORPORATED                               855030102      6            300 SH         SOLE                 300    0        0
STAPLES INCORPORATED                               855030102     70           3300 SH         DEFINED             3300    0        0
STERIS CORP                    COM                 859152100      5            184 SH         SOLE                 184    0        0
STREETTRACKS GOLD TR           GOLD SHS            863307104     12            175 SH         DEFINED              175    0        0
STRYKER CORP                   COM                 863667101      7            110 SH         SOLE                 110    0        0
STRYKER CORP                   COM                 863667101      7            110 SH         DEFINED              110    0        0
SYMANTEC CORP                  COM                 871503108     47           2455 SH         SOLE                2455    0        0
SYSCO CORP                     COM                 871829107    134           3775 SH         SOLE                3775    0        0
SYSCO CORP                     COM                 871829107     35           1000 SH         DEFINED             1000    0        0
TCW CONV SECS FD INC           COM                 872340104      7           1740 SH         SOLE                1740    0        0
TARGET CORP                    COM                 8.76E+110    333           5250 SH         SOLE                5250    0        0
TELECOM HLDRS TR               DEPOSITRY RCPT      87927P200      8            200 SH         DEFINED              200    0        0
TELLABS INC                    COM                 879664100      2            300 SH         SOLE                 300    0        0
TENARIS S A                    SPONSORED ADR       88031M109     52           1000 SH         SOLE                1000    0        0
TEXAS INSTRS INC               COM                 882508104    856          23414 SH         SOLE               23064    0      350
TEXAS INSTRS INC               COM                 882508104     29            800 SH         DEFINED              800    0        0
3M CO                          COM                 88579Y101    107           1150 SH         SOLE                1150    0        0
3M CO                          COM                 88579Y101    224           2400 SH         DEFINED             2400    0        0
TIME WARNER INC                COM                 887317105     25           1400 SH         SOLE                1400    0        0
TOMPKINSTRUSTCO INC            COM                 890110109    120           3037 SH         SOLE                3037    0        0
TRAVELERS COMPANIES INC        COM                 8.94E+113     90           1800 SH         DEFINED             1800    0        0
TRUSTCO BK CORP N Y            COM                 898349105      9            842 SH         DEFINED              842    0        0
TUFCO TECHNOLOGIES INC         COM                 899040109      3            500 SH         SOLE                 500    0        0
UNION PAC CORP                 COM                 907818108    236           2090 SH         SOLE                2090    0        0
UNITED PARCEL SERVICE INC      CL B                911312106     94           1260 SH         SOLE                1260    0        0
UNITED PARCEL SERVICE INC      CL B                911312106    105           1400 SH         DEFINED             1400    0        0
UNITED TECHNOLOGIES CORP       COM                 913017109   1195          14854 SH         SOLE               14654    0      200
UNITED TECHNOLOGIES CORP       COM                 913017109     30            375 SH         DEFINED              375    0        0
VALERO ENERGY CORP NEW         COM                 91913Y100    702          10460 SH         SOLE               10310    0      150
VALERO ENERGY CORP NEW         COM                 91913Y100     31            475 SH         DEFINED              475    0        0
VAN KAMPEN AMERICAN CAP BOND                       920955101     10            626 SH         SOLE                 626    0        0
VANGUARD BD INDEX FD INC       TOTAL BND MRKT      921937835    113           1500 SH         SOLE                1500    0        0
VANGUARD INTL EQUITY INDEX F   EMR MKT ETF         922042858   1609          15510 SH         SOLE               15510    0        0
VENTAS INC                     COM                 92276F100     25            621 SH         DEFINED              621    0        0
VERIZON COMMUNICATIONS         COM                 92343V104    774          17490 SH         SOLE               17490    0        0
VERIZON COMMUNICATIONS         COM                 92343V104    107           2431 SH         DEFINED             2431    0        0
VODAFONE GROUP PLC NEW         SPONS ADR NEW       92857W209      4            131 SH         SOLE                 131    0        0
VODAFONE GROUP PLC NEW         SPONS ADR NEW       92857W209     23            656 SH         DEFINED              656    0        0
WACHOVIA CORP 2ND NEW          COM                 929903102   2109          42054 SH         SOLE               42054    0        0
WACHOVIA CORP 2ND NEW          COM                 929903102     50           1000 SH         DEFINED             1000    0        0
WAL MART STORES INC            COM                 931142103   1074          24623 SH         SOLE               24523    0      100
WAL MART STORES INC            COM                 931142103     52           1200 SH         DEFINED             1200    0        0
WALGREEN CO                    COM                 931422109    611          12946 SH         SOLE               12831    0      115
WALGREEN CO                    COM                 931422109     15            325 SH         DEFINED              325    0        0
WASHINGTON MUT INC             COM                 939322103     55           1565 SH         SOLE                1565    0        0
WASHINGTON MUT INC             COM                 939322103     63           1800 SH         DEFINED             1800    0        0
WASTE MGMT INC DEL             COM                 94106L109    589          15625 SH         SOLE               15300    0      325
WASTE MGMT INC DEL             COM                 94106L109     17            475 SH         DEFINED              475    0        0
WELLPOINT INC                  COM                 94973V107    580           7360 SH         SOLE                7210    0      150
WELLPOINT INC                  COM                 94973V107     17            225 SH         DEFINED              225    0        0
WELLS FARGO & CO NEW           COM                 949746101    127           3574 SH         SOLE                3574    0        0
WELLS FARGO & CO NEW           COM                 949746101     99           2800 SH         DEFINED             2800    0        0
WESTERN ASSET MANAGED MUNI                         95766M105     29           2673            SOLE                2673    0        0
WESTERN UN CO                  COM                 959802109     39           1900 SH         DEFINED             1900    0        0
WHOLE FOODS MKT INC            COM                 966837106     29            600 SH         SOLE                 600    0        0
WINDSTREAM CORP                COM                 97381W104      5            372 SH         SOLE                 372    0        0
WINDSTREAM CORP                COM                 97381W104      0             59 SH         DEFINED               59    0        0
WISCONSIN ENERGY CORP          COM                 976657106     49           1103 SH         SOLE                1103    0        0
WISDOMTREE TRUST               INTL MIDCAP DV      97717W778    366           5100 SH         SOLE                5100    0        0
WISDOMTREE TRUST               INTL DV TOP100      97717W786     14            200 SH         SOLE                 200    0        0
WISDOMTREE TRUST               INTL LRGCAP DV      97717W794   3379          48145 SH         SOLE               47720    0      425
WISDOMTREE TRUST               INTL LRGCAP DV      97717W794    108           1550 SH         DEFINED             1550    0        0
WYETH                          COM                 983024100     13            300 SH         SOLE                 300    0        0
WYETH                          COM                 983024100    155           3500 SH         DEFINED             3500    0        0
XTO ENERGY INC                 COM                 98385X106     12            208 SH         DEFINED              208    0        0
XCEL ENERGY INC                COM                 98389B100     17            820 SH         SOLE                 820    0        0
XEROX CORP                     COM                 984121103      3            225 SH         SOLE                 225    0        0
ZIMMER HLDGS INC               COM                 98956P102    125           1548 SH         SOLE                1548    0        0
ZIMMER HLDGS INC               COM                 98956P102      6             80 SH         DEFINED               80    0        0
ZIONS BANCORPORATION           COM                 989701107     68           1000 SH         DEFINED             1000    0        0

GRAND TOTALS                                                 128177         285096                             2513960    0    21136