The Securities and Exchange Commission has not necessarily reviewed the information in this filing and has not determined if it is accurate and complete.
The reader should not assume that the information is accurate and complete.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 13F

FORM 13F INFORMATION TABLE
OMB APPROVAL
OMB Number: 3235-0006
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COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 COLUMN 8
VALUE SHRS OR SH/ PUT/ INVESTMENT OTHER VOTING AUTHORITY
NAME OF ISSUER TITLE OF CLASS CUSIP FIGI (to the nearest dollar) PRN AMT PRN CALL DISCRETION MANAGER SOLE SHARED NONE
ABBOTT LABS COM 002824100   397,699 3,928 SH   SOLE 0 3,228 0 700
ABBVIE INC COM 00287Y109   722,105 4,531 SH   SOLE 0 3,977 0 554
ALPHABET INC CAP STK CL C 02079K107   3,562,208 34,252 SH   SOLE 0 33,952 0 300
ALPHABET INC CAP STK CL A 02079K305   840,213 8,100 SH   SOLE 0 7,800 0 300
ALPS ETF TR MED BREAKTHGH 00162Q593   1,509,751 55,537 SH   SOLE 0 55,005 0 532
AMAZON COM INC COM 023135106   731,603 7,083 SH   SOLE 0 7,083 0 0
APPLE INC COM 037833100   13,371,542 81,089 SH   SOLE 0 78,866 0 2,223
AUTOMATIC DATA PROCESSING IN COM 053015103   155,841 700 SH   OTR 0 0 0 700
AUTOMATIC DATA PROCESSING IN COM 053015103   577,725 2,595 SH   SOLE 0 2,595 0 0
BERKSHIRE HATHAWAY INC DEL CL B NEW 084670702   132,771 430 SH   OTR 0 0 0 430
BERKSHIRE HATHAWAY INC DEL CL B NEW 084670702   1,194,631 3,869 SH   SOLE 0 3,869 0 0
BLACKROCK INC COM 09247X101   2,633,656 3,936 SH   SOLE 0 3,936 0 0
BOOKING HOLDINGS INC COM 09857L108   1,421,692 536 SH   SOLE 0 536 0 0
BRISTOL-MYERS SQUIBB CO COM 110122108   210,009 3,030 SH   SOLE 0 3,030 0 0
CHEVRON CORP NEW COM 166764100   835,869 5,123 SH   SOLE 0 5,123 0 0
CISCO SYS INC COM 17275R102   1,867,995 35,734 SH   SOLE 0 35,734 0 0
COCA COLA CO COM 191216100   460,201 7,419 SH   SOLE 0 7,419 0 0
COCA COLA CO COM 191216100   74,436 1,200 SH   OTR 0 0 0 1,200
COLGATE PALMOLIVE CO COM 194162103   236,873 3,152 SH   SOLE 0 2,710 0 442
COMMUNITY BK SYS INC COM 203607106   579,070 11,032 SH   SOLE 0 11,032 0 0
CONMED CORP COM 207410101   1,356,100 13,057 SH   SOLE 0 13,057 0 0
CONOCOPHILLIPS COM 20825C104   214,194 2,159 SH   SOLE 0 2,159 0 0
COSTCO WHSL CORP NEW COM 22160K105   1,858,791 3,741 SH   SOLE 0 3,741 0 0
CSX CORP COM 126408103   347,035 11,591 SH   SOLE 0 11,591 0 0
CVS HEALTH CORP COM 126650100   1,171,571 15,766 SH   SOLE 0 15,766 0 0
DANAHER CORPORATION COM 235851102   221,795 880 SH   SOLE 0 880 0 0
DEERE & CO COM 244199105   1,721,710 4,170 SH   SOLE 0 4,170 0 0
DIMENSIONAL ETF TRUST INTERNATNAL VAL 25434V807   23,500,440 729,148 SH   SOLE 0 699,154 0 29,994
DIMENSIONAL ETF TRUST US TARGETED VLU 25434V609   476,773 10,714 SH   SOLE 0 10,714 0 0
DIMENSIONAL ETF TRUST US MKTWIDE VALUE 25434V724   332,858 9,942 SH   SOLE 0 9,942 0 0
DISNEY WALT CO COM 254687106   1,653,299 16,512 SH   SOLE 0 16,502 0 10
DOLLAR TREE INC COM 256746108   1,607,760 11,200 SH   SOLE 0 11,200 0 0
ELEVANCE HEALTH INC COM 036752103   2,064,547 4,490 SH   SOLE 0 4,490 0 0
EXXON MOBIL CORP COM 30231G102   13,708 125 SH   OTR 0 0 0 125
EXXON MOBIL CORP COM 30231G102   2,585,874 23,581 SH   SOLE 0 23,581 0 0
GENERAL ELECTRIC CO COM NEW 369604301   16,252 170 SH   OTR 0 0 0 170
GENERAL ELECTRIC CO COM NEW 369604301   343,402 3,592 SH   SOLE 0 3,592 0 0
GOLDMAN SACHS ETF TR ACTIVEBETA US 381430602   4,482,988 80,760 SH   SOLE 0 69,966 0 10,794
GOLDMAN SACHS ETF TR ACTIVEBETA EME 381430206   8,140,964 273,462 SH   SOLE 0 262,498 0 10,964
GOLDMAN SACHS ETF TR ACTIVEBETA US LG 381430503   9,741,202 119,936 SH   SOLE 0 115,924 0 4,012
GOLDMAN SACHS ETF TR ACTIVEBETA INT 381430107   33,033,804 1,072,178 SH   SOLE 0 1,021,977 0 50,201
GOLDMAN SACHS GROUP INC COM 38141G104   348,372 1,065 SH   SOLE 0 1,065 0 0
HERSHEY CO COM 427866108   316,486 1,244 SH   SOLE 0 1,244 0 0
HOME DEPOT INC COM 437076102   302,498 1,025 SH   SOLE 0 1,025 0 0
HONEYWELL INTL INC COM 438516106   2,118,003 11,082 SH   SOLE 0 10,882 0 200
IDEXX LABS INC COM 45168D104   464,074 928 SH   SOLE 0 928 0 0
ILLINOIS TOOL WKS INC COM 452308109   315,511 1,296 SH   SOLE 0 1,296 0 0
IMMUCELL CORP COM PAR 452525306   159,650 31,000 SH   SOLE 0 31,000 0 0
INTERNATIONAL BUSINESS MACHS COM 459200101   733,253 5,594 SH   SOLE 0 5,514 0 80
ISHARES INC EMNG MKTS EQT 46434G889   61,281,818 1,475,959 SH   SOLE 0 1,411,789 0 64,170
ISHARES INC CORE MSCI EMKT 46434G103   443,013 9,080 SH   SOLE 0 9,080 0 0
ISHARES TR CORE S&P US VLU 464287663   664,536 9,007 SH   SOLE 0 8,494 0 513
ISHARES TR US SML CAP EQT 46434V290   195,854,530 3,820,806 SH   SOLE 0 3,665,806 0 155,000
ISHARES TR U S EQUITY FACTR 46434V282   189,522,517 4,573,420 SH   SOLE 0 4,348,011 0 225,409
ISHARES TR INTL EQTY FACTOR 46434V274   164,583,800 6,213,054 SH   SOLE 0 5,954,930 0 258,124
ISHARES TR ISHS 1-5YR INVS 464288646   1,333,902 26,393 SH   SOLE 0 25,811 0 582
ISHARES TR INTRM GOV CR ETF 464288612   85,610,290 819,316 SH   SOLE 0 794,524 0 24,792
ISHARES TR JPMORGAN USD EMG 464288281   727,944 8,437 SH   SOLE 0 8,433 0 4
ISHARES TR MSCI USA VALUE 46432F388   34,826,803 376,140 SH   SOLE 0 358,390 0 17,750
ISHARES TR MSCI USA MMENTM 46432F396   13,331,579 95,883 SH   SOLE 0 91,128 0 4,755
ISHARES TR RUS 1000 GRW ETF 464287614   1,336,485 5,470 SH   SOLE 0 4,950 0 520
ISHARES TR RUSSELL 2000 ETF 464287655   545,012 3,055 SH   SOLE 0 3,055 0 0
J P MORGAN EXCHANGE TRADED F US MOMENTUM 46641Q779   1,308,686 32,981 SH   SOLE 0 31,230 0 1,751
JOHNSON & JOHNSON COM 478160104   1,845,275 11,905 SH   SOLE 0 11,905 0 0
JOHNSON & JOHNSON COM 478160104   62,000 400 SH   OTR 0 0 0 400
JPMORGAN CHASE & CO COM 46625H100   3,928,195 30,145 SH   SOLE 0 29,658 0 487
KLA CORP COM NEW 482480100   2,861,650 7,169 SH   SOLE 0 7,169 0 0
LAM RESEARCH CORP COM 512807108   2,792,672 5,268 SH   SOLE 0 5,268 0 0
M & T BK CORP COM 55261F104   2,310,451 19,323 SH   SOLE 0 19,323 0 0
MCKESSON CORP COM 58155Q103   2,951,655 8,290 SH   SOLE 0 8,290 0 0
MERCK & CO INC COM 58933Y105   2,605,066 24,486 SH   SOLE 0 24,486 0 0
MICROSOFT CORP COM 594918104   5,215,635 18,091 SH   SOLE 0 17,491 0 600
MONDELEZ INTL INC CL A 609207105   2,065,943 29,632 SH   SOLE 0 29,632 0 0
MORGAN STANLEY COM NEW 617446448   446,200 5,082 SH   SOLE 0 5,082 0 0
NBT BANCORP INC COM 628778102   245,207 7,274 SH   SOLE 0 7,274 0 0
NEXTERA ENERGY INC COM 65339F101   3,014,368 39,107 SH   SOLE 0 39,107 0 0
NIKE INC CL B 654106103   571,748 4,662 SH   SOLE 0 4,232 0 430
NORWOOD FINL CORP COM 669549107   627,852 21,341 SH   SOLE 0 21,341 0 0
NVIDIA CORPORATION COM 67066G104   351,379 1,265 SH   SOLE 0 1,265 0 0
NXP SEMICONDUCTORS N V COM N6596X109   3,121,405 16,739 SH   SOLE 0 16,434 0 305
ORACLE CORP COM 68389X105   3,299,775 35,512 SH   SOLE 0 35,512 0 0
PAYCHEX INC COM 704326107   183,344 1,600 SH   OTR 0 0 0 1,600
PAYCHEX INC COM 704326107   80,328 701 SH   SOLE 0 701 0 0
PEPSICO INC COM 713448108   3,408,645 18,698 SH   SOLE 0 18,698 0 0
PFIZER INC COM 717081103   896,078 21,963 SH   SOLE 0 21,963 0 0
PHILLIPS 66 COM 718546104   722,839 7,130 SH   SOLE 0 7,130 0 0
PPG INDS INC COM 693506107   232,964 1,744 SH   SOLE 0 1,744 0 0
PROCTER AND GAMBLE CO COM 742718109   1,119,190 7,527 SH   SOLE 0 7,527 0 0
PUBLIC STORAGE COM 74460D109   587,662 1,945 SH   SOLE 0 1,945 0 0
QUALCOMM INC COM 747525103   51,032 400 SH   OTR 0 0 0 400
QUALCOMM INC COM 747525103   2,657,236 20,828 SH   SOLE 0 20,828 0 0
RAYTHEON TECHNOLOGIES CORP COM 75513E101   2,145,157 21,905 SH   SOLE 0 21,905 0 0
SCHWAB STRATEGIC TR US SML CAP ETF 808524607   202,606 4,832 SH   SOLE 0 3,932 0 900
SCHWAB STRATEGIC TR US SML CAP ETF 808524607   82,938 1,978 SH   OTR 0 0 0 1,978
SCHWAB STRATEGIC TR US TIPS ETF 808524870   20,855,362 389,020 SH   SOLE 0 379,563 0 9,457
SKYWORKS SOLUTIONS INC COM 83088M102   2,236,901 18,960 SH   SOLE 0 18,625 0 335
SPDR GOLD TR GOLD SHS 78463V107   10,891,513 59,445 SH   SOLE 0 58,891 0 554
SPDR S&P 500 ETF TR TR UNIT 78462F103   754,096 1,842 SH   SOLE 0 1,842 0 0
SPDR SER TR BLOOMBERG INVT 78468R200   702,537 23,087 SH   SOLE 0 22,376 0 711
SPDR SER TR S&P BIOTECH 78464A870   15,354,184 201,472 SH   SOLE 0 192,159 0 9,313
TESLA INC COM 88160R101   1,468,402 7,078 SH   SOLE 0 7,078 0 0
TJX COS INC NEW COM 872540109   1,112,712 14,200 SH   SOLE 0 14,200 0 0
TOMPKINS FINL CORP COM 890110109   337,340 5,095 SH   SOLE 0 5,095 0 0
ULTA BEAUTY INC COM 90384S303   2,651,956 4,860 SH   SOLE 0 4,860 0 0
UNITEDHEALTH GROUP INC COM 91324P102   3,087,430 6,533 SH   SOLE 0 6,358 0 175
VANGUARD INDEX FDS SMALL CP ETF 922908751   663,839 3,502 SH   SOLE 0 3,502 0 0
VANGUARD INDEX FDS TOTAL STK MKT 922908769   1,594,429 7,812 SH   SOLE 0 7,812 0 0
VANGUARD INDEX FDS SML CP GRW ETF 922908595   265,535 1,227 SH   SOLE 0 1,227 0 0
VANGUARD INDEX FDS MCAP GR IDXVIP 922908538   440,646 2,261 SH   SOLE 0 2,261 0 0
VANGUARD INDEX FDS MID CAP ETF 922908629   300,561 1,425 SH   SOLE 0 1,425 0 0
VANGUARD INDEX FDS GROWTH ETF 922908736   439,763 1,763 SH   SOLE 0 1,763 0 0
VANGUARD INTL EQUITY INDEX F ALLWRLD EX US 922042775   351,137 6,567 SH   SOLE 0 6,567 0 0
VANGUARD INTL EQUITY INDEX F FTSE EMR MKT ETF 922042858   392,890 9,725 SH   SOLE 0 9,725 0 0
VANGUARD SCOTTSDALE FDS SHORT TERM TREAS 92206C102   229,594 3,922 SH   SOLE 0 3,922 0 0
VANGUARD SCOTTSDALE FDS VNG RUS2000IDX 92206C664   814,504 11,300 SH   SOLE 0 11,300 0 0
VANGUARD SCOTTSDALE FDS VNG RUS1000VAL 92206C714   243,857 3,650 SH   SOLE 0 3,650 0 0
VANGUARD SCOTTSDALE FDS INT-TERM CORP 92206C870   61,620,993 768,150 SH   SOLE 0 748,395 0 19,755
VANGUARD SCOTTSDALE FDS INTER TERM TREAS 92206C706   21,518,924 358,888 SH   SOLE 0 355,589 0 3,299
VANGUARD SCOTTSDALE FDS SHRT TRM CORP BD 92206C409   114,883,219 1,507,060 SH   SOLE 0 1,469,639 0 37,421
VANGUARD SPECIALIZED FUNDS DIV APP ETF 921908844   1,427,673 9,270 SH   SOLE 0 8,270 0 1,000
VANGUARD STAR FDS VG TL INTL STK F 921909768   1,338,843 24,250 SH   SOLE 0 24,250 0 0
VANGUARD TAX-MANAGED FDS VAN FTSE DEV MKT 921943858   661,469 14,644 SH   SOLE 0 14,644 0 0
VANGUARD WELLINGTON FD US MOMENTUM 921935508   29,153,471 259,052 SH   SOLE 0 243,259 0 15,793
VANGUARD WHITEHALL FDS EM MK GOV BD ETF 921946885   19,550,574 313,763 SH   SOLE 0 306,616 0 7,147
VERIZON COMMUNICATIONS INC COM 92343V104   275,886 7,094 SH   SOLE 0 7,094 0 0
VISA INC COM CL A 92826C839   3,883,549 17,225 SH   SOLE 0 16,950 0 275
WASTE MGMT INC DEL COM 94106L109   343,799 2,107 SH   SOLE 0 1,363 0 744
WORLD GOLD TR SPDR GLD MINIS 98149E303   40,195,694 1,027,760 SH   SOLE 0 996,932 0 30,828