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   438,838 4,168 SH   SOLE 0 3,468 0 700
ABBVIE INC COM 00287Y109   699,271 4,638 SH   SOLE 0 4,084 0 554
ALPHABET INC CAP STK CL C 02079K107   4,453,082 34,215 SH   SOLE 0 33,877 0 338
ALPHABET INC CAP STK CL A 02079K305   1,071,770 8,266 SH   SOLE 0 7,966 0 300
ALPS ETF TR MED BREAKTHGH 00162Q593   1,632,255 54,627 SH   SOLE 0 54,151 0 476
AMAZON COM INC COM 023135106   1,003,548 7,280 SH   SOLE 0 7,280 0 0
APPLE INC COM 037833100   14,368,813 80,638 SH   SOLE 0 78,415 0 2,223
AUTOMATIC DATA PROCESSING IN COM 053015103   175,217 700 SH   OTR 0 0 0 700
AUTOMATIC DATA PROCESSING IN COM 053015103   649,554 2,595 SH   SOLE 0 2,595 0 0
BERKSHIRE HATHAWAY INC DEL CL B NEW 084670702   153,949 430 SH   OTR 0 0 0 430
BERKSHIRE HATHAWAY INC DEL CL B NEW 084670702   1,385,179 3,869 SH   SOLE 0 3,869 0 0
BLACKROCK INC COM 09247X101   2,685,309 3,880 SH   SOLE 0 3,880 0 0
BOEING CO COM 097023105   218,831 920 SH   SOLE 0 770 0 150
BOOKING HOLDINGS INC COM 09857L108   1,679,242 524 SH   SOLE 0 524 0 0
CHEVRON CORP NEW COM 166764100   854,931 5,348 SH   SOLE 0 5,348 0 0
CISCO SYS INC COM 17275R102   1,895,399 35,769 SH   SOLE 0 35,769 0 0
COCA COLA CO COM 191216100   453,004 7,419 SH   SOLE 0 7,419 0 0
COCA COLA CO COM 191216100   73,272 1,200 SH   OTR 0 0 0 1,200
COLGATE PALMOLIVE CO COM 194162103   241,096 3,152 SH   SOLE 0 2,710 0 442
COMCAST CORP NEW CL A 20030N101   200,273 4,423 SH   SOLE 0 4,423 0 0
COMMUNITY BK SYS INC COM 203607106   576,863 11,032 SH   SOLE 0 11,032 0 0
CONMED CORP COM 207410101   1,413,421 12,527 SH   SOLE 0 12,527 0 0
CONOCOPHILLIPS COM 20825C104   272,120 2,337 SH   SOLE 0 2,337 0 0
COSTCO WHSL CORP NEW COM 22160K105   2,018,278 3,606 SH   SOLE 0 3,606 0 0
CSX CORP COM 126408103   360,596 11,591 SH   SOLE 0 11,591 0 0
CVS HEALTH CORP COM 126650100   868,717 11,645 SH   SOLE 0 11,645 0 0
DANAHER CORPORATION COM 235851102   225,333 880 SH   SOLE 0 880 0 0
DEERE & CO COM 244199105   1,537,217 3,525 SH   SOLE 0 3,525 0 0
DIMENSIONAL ETF TRUST INTERNATNAL VAL 25434V807   25,059,450 747,374 SH   SOLE 0 717,388 0 29,986
DIMENSIONAL ETF TRUST US TARGETED VLU 25434V609   523,379 10,714 SH   SOLE 0 10,714 0 0
DIMENSIONAL ETF TRUST US MKTWIDE VALUE 25434V724   353,736 9,942 SH   SOLE 0 9,942 0 0
DISNEY WALT CO COM 254687106   966,898 11,052 SH   SOLE 0 11,042 0 10
DOLLAR TREE INC COM 256746108   1,542,826 10,395 SH   SOLE 0 10,395 0 0
ELEVANCE HEALTH INC COM 036752103   2,041,103 4,434 SH   SOLE 0 4,434 0 0
EXXON MOBIL CORP COM 30231G102   13,695 125 SH   OTR 0 0 0 125
EXXON MOBIL CORP COM 30231G102   2,583,623 23,582 SH   SOLE 0 23,582 0 0
GENERAL ELECTRIC CO COM NEW 369604301   19,069 170 SH   OTR 0 0 0 170
GENERAL ELECTRIC CO COM NEW 369604301   436,239 3,889 SH   SOLE 0 3,889 0 0
GOLDMAN SACHS ETF TR ACTIVEBETA US 381430602   4,119,119 68,927 SH   SOLE 0 58,343 0 10,584
GOLDMAN SACHS ETF TR ACTIVEBETA EME 381430206   8,149,983 269,867 SH   SOLE 0 259,037 0 10,830
GOLDMAN SACHS ETF TR ACTIVEBETA US LG 381430503   10,357,784 117,769 SH   SOLE 0 113,910 0 3,859
GOLDMAN SACHS ETF TR ACTIVEBETA INT 381430107   33,051,910 1,048,934 SH   SOLE 0 1,002,831 0 46,103
GOLDMAN SACHS GROUP INC COM 38141G104   354,684 1,035 SH   SOLE 0 1,035 0 0
HERSHEY CO COM 427866108   280,709 1,244 SH   SOLE 0 1,244 0 0
HOME DEPOT INC COM 437076102   306,220 933 SH   SOLE 0 933 0 0
HONEYWELL INTL INC COM 438516106   2,055,331 10,861 SH   SOLE 0 10,661 0 200
IDEXX LABS INC COM 45168D104   481,400 928 SH   SOLE 0 928 0 0
ILLINOIS TOOL WKS INC COM 452308109   319,982 1,296 SH   SOLE 0 1,296 0 0
IMMUCELL CORP COM PAR 452525306   155,930 31,000 SH   SOLE 0 31,000 0 0
INTERNATIONAL BUSINESS MACHS COM 459200101   747,699 5,247 SH   SOLE 0 5,167 0 80
ISHARES INC EMNG MKTS EQT 46434G889   64,540,647 1,525,423 SH   SOLE 0 1,461,415 0 64,008
ISHARES INC CORE MSCI EMKT 46434G103   454,454 9,080 SH   SOLE 0 9,080 0 0
ISHARES TR CORE S&P US VLU 464287663   1,037,244 13,080 SH   SOLE 0 12,579 0 501
ISHARES TR US SML CAP EQT 46434V290   212,263,186 3,865,656 SH   SOLE 0 3,716,156 0 149,500
ISHARES TR U S EQUITY FACTR 46434V282   196,785,103 4,384,695 SH   SOLE 0 4,179,827 0 204,868
ISHARES TR ISHS 1-5YR INVS 464288646   814,395 16,223 SH   SOLE 0 15,751 0 472
ISHARES TR INTL EQTY FACTOR 46434V274   167,302,925 6,194,294 SH   SOLE 0 5,945,138 0 249,156
ISHARES TR JPMORGAN USD EMG 464288281   690,707 7,998 SH   SOLE 0 7,994 0 4
ISHARES TR MSCI USA VALUE 46432F388   36,660,278 383,075 SH   SOLE 0 365,435 0 17,640
ISHARES TR INTRM GOV CR ETF 464288612   89,475,299 870,298 SH   SOLE 0 846,768 0 23,530
ISHARES TR MSCI USA MMENTM 46432F396   14,532,065 100,547 SH   SOLE 0 95,730 0 4,817
ISHARES TR RUS 1000 GRW ETF 464287614   1,446,056 5,277 SH   SOLE 0 4,757 0 520
ISHARES TR RUSSELL 2000 ETF 464287655   558,427 2,915 SH   SOLE 0 2,915 0 0
J P MORGAN EXCHANGE TRADED F US MOMENTUM 46641Q779   1,449,869 34,078 SH   SOLE 0 32,329 0 1,749
JOHNSON & JOHNSON COM 478160104   1,977,498 11,426 SH   SOLE 0 11,426 0 0
JOHNSON & JOHNSON COM 478160104   69,228 400 SH   OTR 0 0 0 400
JPMORGAN CHASE & CO COM 46625H100   4,628,156 30,094 SH   SOLE 0 29,607 0 487
KLA CORP COM NEW 482480100   3,526,983 7,133 SH   SOLE 0 7,123 0 10
LAM RESEARCH CORP COM 512807108   3,602,449 5,251 SH   SOLE 0 5,237 0 14
M & T BK CORP COM 55261F104   2,352,902 17,416 SH   SOLE 0 17,416 0 0
MCDONALDS CORP COM 580135101   303,218 1,052 SH   SOLE 0 1,052 0 0
MCKESSON CORP COM 58155Q103   3,510,246 8,195 SH   SOLE 0 8,183 0 12
MERCK & CO INC COM 58933Y105   2,593,933 24,448 SH   SOLE 0 24,448 0 0
MICROSOFT CORP COM 594918104   5,801,751 18,005 SH   SOLE 0 17,374 0 631
MONDELEZ INTL INC CL A 609207105   2,077,618 28,152 SH   SOLE 0 28,152 0 0
MORGAN STANLEY COM NEW 617446448   444,980 5,082 SH   SOLE 0 5,082 0 0
NBT BANCORP INC COM 628778102   266,592 7,274 SH   SOLE 0 7,274 0 0
NEXTERA ENERGY INC COM 65339F101   2,619,167 38,003 SH   SOLE 0 38,003 0 0
NIKE INC CL B 654106103   511,375 4,662 SH   SOLE 0 4,232 0 430
NORWOOD FINL CORP COM 669549107   659,437 21,341 SH   SOLE 0 21,341 0 0
NVIDIA CORPORATION COM 67066G104   517,031 1,215 SH   SOLE 0 1,215 0 0
NXP SEMICONDUCTORS N V COM N6596X109   3,576,120 16,682 SH   SOLE 0 16,354 0 328
ORACLE CORP COM 68389X105   3,904,778 34,525 SH   SOLE 0 34,439 0 86
PAYCHEX INC COM 704326107   86,945 701 SH   SOLE 0 701 0 0
PAYCHEX INC COM 704326107   198,448 1,600 SH   OTR 0 0 0 1,600
PEPSICO INC COM 713448108   3,414,669 18,560 SH   SOLE 0 18,560 0 0
PFIZER INC COM 717081103   782,345 21,829 SH   SOLE 0 21,829 0 0
PHILLIPS 66 COM 718546104   775,996 6,782 SH   SOLE 0 6,782 0 0
PPG INDS INC COM 693506107   240,395 1,724 SH   SOLE 0 1,724 0 0
PROCTER AND GAMBLE CO COM 742718109   1,221,389 7,785 SH   SOLE 0 7,785 0 0
PUBLIC STORAGE COM 74460D109   556,912 1,945 SH   SOLE 0 1,945 0 0
QUALCOMM INC COM 747525103   46,628 400 SH   OTR 0 0 0 400
QUALCOMM INC COM 747525103   2,381,991 20,434 SH   SOLE 0 20,434 0 0
RAYTHEON TECHNOLOGIES CORP COM 75513E101   1,832,374 20,877 SH   SOLE 0 20,877 0 0
SCHWAB STRATEGIC TR US SML CAP ETF 808524607   88,239 1,978 SH   OTR 0 0 0 1,978
SCHWAB STRATEGIC TR US SML CAP ETF 808524607   215,556 4,832 SH   SOLE 0 3,932 0 900
SCHWAB STRATEGIC TR US TIPS ETF 808524870   20,426,722 393,958 SH   SOLE 0 385,105 0 8,853
SKYWORKS SOLUTIONS INC COM 83088M102   2,003,084 18,682 SH   SOLE 0 18,347 0 335
SPDR GOLD TR GOLD SHS 78463V107   10,220,969 57,489 SH   SOLE 0 56,987 0 502
SPDR S&P 500 ETF TR TR UNIT 78462F103   798,784 1,792 SH   SOLE 0 1,792 0 0
SPDR SER TR S&P BIOTECH 78464A870   16,267,087 205,237 SH   SOLE 0 195,923 0 9,314
TESLA INC COM 88160R101   1,718,096 7,094 SH   SOLE 0 7,094 0 0
THERMO FISHER SCIENTIFIC INC COM 883556102   358,665 655 SH   SOLE 0 655 0 0
TJX COS INC NEW COM 872540109   1,209,925 14,033 SH   SOLE 0 14,033 0 0
TOMPKINS FINL CORP COM 890110109   292,249 5,095 SH   SOLE 0 5,095 0 0
ULTA BEAUTY INC COM 90384S303   2,107,295 4,718 SH   SOLE 0 4,718 0 0
UNION PAC CORP COM 907818108   209,993 916 SH   SOLE 0 916 0 0
UNITEDHEALTH GROUP INC COM 91324P102   3,249,154 6,471 SH   SOLE 0 6,296 0 175
VANGUARD INDEX FDS SMALL CP ETF 922908751   698,305 3,452 SH   SOLE 0 3,452 0 0
VANGUARD INDEX FDS TOTAL STK MKT 922908769   1,735,139 7,817 SH   SOLE 0 7,817 0 0
VANGUARD INDEX FDS SML CP GRW ETF 922908595   279,670 1,227 SH   SOLE 0 1,227 0 0
VANGUARD INDEX FDS MCAP GR IDXVIP 922908538   461,674 2,261 SH   SOLE 0 2,261 0 0
VANGUARD INDEX FDS GROWTH ETF 922908736   503,851 1,793 SH   SOLE 0 1,793 0 0
VANGUARD INDEX FDS MID CAP ETF 922908629   326,683 1,475 SH   SOLE 0 1,475 0 0
VANGUARD INTL EQUITY INDEX F ALLWRLD EX US 922042775   359,412 6,567 SH   SOLE 0 6,567 0 0
VANGUARD INTL EQUITY INDEX F FTSE EMR MKT ETF 922042858   415,568 10,050 SH   SOLE 0 10,050 0 0
VANGUARD SCOTTSDALE FDS VNG RUS2000IDX 92206C664   892,266 11,525 SH   SOLE 0 11,525 0 0
VANGUARD SCOTTSDALE FDS VNG RUS1000VAL 92206C714   267,710 3,800 SH   SOLE 0 3,800 0 0
VANGUARD SCOTTSDALE FDS INT-TERM CORP 92206C870   62,137,260 791,961 SH   SOLE 0 773,616 0 18,345
VANGUARD SCOTTSDALE FDS INTER TERM TREAS 92206C706   19,884,664 340,316 SH   SOLE 0 337,442 0 2,874
VANGUARD SCOTTSDALE FDS LONG TERM TREAS 92206C847   23,919,009 395,748 SH   SOLE 0 387,710 0 8,038
VANGUARD SCOTTSDALE FDS SHRT TRM CORP BD 92206C409   94,267,370 1,244,289 SH   SOLE 0 1,213,948 0 30,341
VANGUARD SPECIALIZED FUNDS DIV APP ETF 921908844   1,380,493 8,475 SH   SOLE 0 7,475 0 1,000
VANGUARD STAR FDS VG TL INTL STK F 921909768   1,311,765 23,250 SH   SOLE 0 23,250 0 0
VANGUARD TAX-MANAGED FDS VAN FTSE DEV MKT 921943858   697,947 15,094 SH   SOLE 0 15,094 0 0
VANGUARD WELLINGTON FD US MOMENTUM 921935508   31,600,662 263,497 SH   SOLE 0 248,053 0 15,444
VANGUARD WHITEHALL FDS EM MK GOV BD ETF 921946885   19,855,747 320,875 SH   SOLE 0 314,129 0 6,746
VERIZON COMMUNICATIONS INC COM 92343V104   212,288 6,490 SH   SOLE 0 6,490 0 0
VISA INC COM CL A 92826C839   4,051,704 16,899 SH   SOLE 0 16,624 0 275
WASTE MGMT INC DEL COM 94106L109   340,281 2,107 SH   SOLE 0 1,363 0 744
WORLD GOLD TR SPDR GLD MINIS 98149E303   38,682,824 1,017,835 SH   SOLE 0 989,447 0 28,388