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
Estimated average burden
hours per response: 23.8
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 (x$1000) PRN AMT PRN CALL DISCRETION MANAGER SOLE SHARED NONE
ABBOTT LABS COM 002824100 414 3,808 SH   SOLE 0 3,108 0 700
ABBVIE INC COM 00287Y109 736 4,804 SH   SOLE 0 4,250 0 554
ALPHABET INC CAP STK CL C 02079K107 4,051 1,852 SH   SOLE 0 1,832 0 20
ALPHABET INC CAP STK CL A 02079K305 813 373 SH   SOLE 0 358 0 15
ALPS ETF TR MED BREAKTHGH 00162Q593 774 27,950 SH   SOLE 0 27,597 0 353
ALTRIA GROUP INC COM 02209S103 290 6,937 SH   SOLE 0 6,937 0 0
AMAZON COM INC COM 023135106 707 6,656 SH   SOLE 0 6,656 0 0
AMPIO PHARMACEUTICALS INC COM 03209T109 2 10,000 SH   SOLE 0 10,000 0 0
APPLE INC COM 037833100 11,788 86,220 SH   SOLE 0 83,841 0 2,379
AT&T INC COM 00206R102 401 19,144 SH   SOLE 0 18,511 0 633
AUTOMATIC DATA PROCESSING IN COM 053015103 147 700 SH   OTR 0 0 0 700
AUTOMATIC DATA PROCESSING IN COM 053015103 576 2,740 SH   SOLE 0 2,740 0 0
BECTON DICKINSON & CO COM 075887109 320 1,300 SH   SOLE 0 1,300 0 0
BERKSHIRE HATHAWAY INC DEL CL B NEW 084670702 117 430 SH   OTR 0 0 0 430
BERKSHIRE HATHAWAY INC DEL CL B NEW 084670702 970 3,553 SH   SOLE 0 3,553 0 0
BERKSHIRE HILLS BANCORP INC COM 084680107 202 8,146 SH   SOLE 0 8,146 0 0
BLACKROCK INC COM 09247X101 2,961 4,861 SH   SOLE 0 4,861 0 0
BOOKING HOLDINGS INC COM 09857L108 2,671 1,527 SH   SOLE 0 1,507 0 20
BRISTOL-MYERS SQUIBB CO COM 110122108 223 2,893 SH   SOLE 0 2,893 0 0
CATERPILLAR INC COM 149123101 1,275 7,131 SH   SOLE 0 7,091 0 40
CHEVRON CORP NEW COM 166764100 1,395 9,633 SH   SOLE 0 9,633 0 0
CISCO SYS INC COM 17275R102 1,913 44,868 SH   SOLE 0 44,868 0 0
COCA COLA CO COM 191216100 75 1,200 SH   OTR 0 0 0 1,200
COCA COLA CO COM 191216100 473 7,519 SH   SOLE 0 7,519 0 0
COGNIZANT TECHNOLOGY SOLUTIO CL A 192446102 2,104 31,170 SH   SOLE 0 31,070 0 100
COLGATE PALMOLIVE CO COM 194162103 305 3,802 SH   SOLE 0 3,360 0 442
COMCAST CORP NEW CL A 20030N101 257 6,545 SH   SOLE 0 6,545 0 0
COMMUNITY BK SYS INC COM 203607106 698 11,032 SH   SOLE 0 11,032 0 0
CONMED CORP COM 207410101 1,250 13,057 SH   SOLE 0 13,057 0 0
COSTCO WHSL CORP NEW COM 22160K105 2,624 5,475 SH   SOLE 0 5,450 0 25
CSX CORP COM 126408103 338 11,641 SH   SOLE 0 11,641 0 0
CVS HEALTH CORP COM 126650100 2,135 23,040 SH   SOLE 0 23,040 0 0
DEERE & CO COM 244199105 1,549 5,174 SH   SOLE 0 5,174 0 0
DIMENSIONAL ETF TRUST US TARGETED VLU 25434V609 431 10,714 SH   SOLE 0 10,714 0 0
DIMENSIONAL ETF TRUST US MKTWIDE VALUE 25434V724 314 9,942 SH   SOLE 0 9,942 0 0
DISNEY WALT CO COM 254687106 2,063 21,854 SH   SOLE 0 21,629 0 225
DOLLAR TREE INC COM 256746108 3,161 20,285 SH   SOLE 0 20,210 0 75
ELEVANCE HEALTH INC COM 036752103 2,573 5,331 SH   SOLE 0 5,331 0 0
EXXON MOBIL CORP COM 30231G102 11 125 SH   OTR 0 0 0 125
EXXON MOBIL CORP COM 30231G102 2,102 24,548 SH   SOLE 0 24,548 0 0
GENERAC HLDGS INC COM 368736104 211 1,000 SH   SOLE 0 1,000 0 0
GENERAL ELECTRIC CO COM NEW 369604301 11 170 SH   OTR 0 0 0 170
GENERAL ELECTRIC CO COM NEW 369604301 233 3,666 SH   SOLE 0 3,666 0 0
GOLDMAN SACHS ETF TR ACTIVEBETA EME 381430206 1,751 58,852 SH   SOLE 0 55,136 0 3,716
GOLDMAN SACHS ETF TR ACTIVEBETA INT 381430107 23,862 859,256 SH   SOLE 0 835,729 0 23,527
GOLDMAN SACHS ETF TR ACTIVEBETA US 381430602 442 8,425 SH   SOLE 0 8,425 0 0
GOLDMAN SACHS GROUP INC COM 38141G104 278 935 SH   SOLE 0 935 0 0
HERSHEY CO COM 427866108 268 1,244 SH   SOLE 0 1,244 0 0
HOME DEPOT INC COM 437076102 246 897 SH   SOLE 0 897 0 0
HONEYWELL INTL INC COM 438516106 2,558 14,718 SH   SOLE 0 14,518 0 200
IDEXX LABS INC COM 45168D104 325 928 SH   SOLE 0 928 0 0
ILLINOIS TOOL WKS INC COM 452308109 236 1,296 SH   SOLE 0 1,296 0 0
IMMUCELL CORP COM PAR 452525306 269 31,000 SH   SOLE 0 31,000 0 0
INTEL CORP COM 458140100 1,624 43,406 SH   SOLE 0 43,406 0 0
INTERNATIONAL BUSINESS MACHS COM 459200101 741 5,250 SH   SOLE 0 5,170 0 80
ISHARES INC MSCI EMERG MKT 46434G889 60,998 1,421,198 SH   SOLE 0 1,354,459 0 66,739
ISHARES INC CORE MSCI EMKT 46434G103 445 9,080 SH   SOLE 0 9,080 0 0
ISHARES TR MSCI USA VALUE 46432F388 11,382 125,744 SH   SOLE 0 118,510 0 7,234
ISHARES TR MSCI USA MMENTM 46432F396 11,353 83,255 SH   SOLE 0 78,428 0 4,827
ISHARES TR INTL EQTY FACTOR 46434V274 148,735 6,321,099 SH   SOLE 0 5,996,549 0 324,550
ISHARES TR JPMORGAN USD EMG 464288281 2,919 34,209 SH   SOLE 0 32,956 0 1,253
ISHARES TR U S EQUITY FACTR 46434V282 179,174 4,727,539 SH   SOLE 0 4,463,671 0 263,868
ISHARES TR MSCI USA SML CP 46434V290 171,309 3,653,428 SH   SOLE 0 3,481,565 0 171,863
ISHARES TR INTRM GOV CR ETF 464288612 109,048 1,033,140 SH   SOLE 0 1,003,509 0 29,631
ISHARES TR ISHS 1-5YR INVS 464288646 11,013 217,862 SH   SOLE 0 215,154 0 2,708
ISHARES TR TIPS BD ETF 464287176 21,585 189,494 SH   SOLE 0 184,262 0 5,232
ISHARES TR RUS 1000 GRW ETF 464287614 2,783 12,724 SH   SOLE 0 11,969 0 755
ISHARES TR RUSSELL 2000 ETF 464287655 504 2,973 SH   SOLE 0 2,973 0 0
J P MORGAN EXCHANGE TRADED F US MOMENTUM 46641Q779 814 22,417 SH   SOLE 0 21,200 0 1,217
JOHNSON & JOHNSON COM 478160104 71 400 SH   OTR 0 0 0 400
JOHNSON & JOHNSON COM 478160104 3,814 21,486 SH   SOLE 0 21,441 0 45
JPMORGAN CHASE & CO COM 46625H100 3,867 34,340 SH   SOLE 0 33,853 0 487
KLA CORP COM NEW 482480100 2,875 9,009 SH   SOLE 0 9,009 0 0
LAM RESEARCH CORP COM 512807108 2,491 5,845 SH   SOLE 0 5,845 0 0
M & T BK CORP COM 55261F104 3,797 23,820 SH   SOLE 0 23,820 0 0
MCKESSON CORP COM 58155Q103 3,652 11,196 SH   SOLE 0 11,156 0 40
MEDTRONIC PLC SHS G5960L103 1,871 20,851 SH   SOLE 0 20,851 0 0
MERCK & CO INC COM 58933Y105 2,812 30,847 SH   SOLE 0 30,847 0 0
META PLATFORMS INC CL A 30303M102 2,182 13,534 SH   SOLE 0 13,476 0 58
MGM RESORTS INTERNATIONAL COM 552953101 310 10,724 SH   SOLE 0 10,724 0 0
MICROSOFT CORP COM 594918104 5,010 19,508 SH   SOLE 0 18,908 0 600
MONDELEZ INTL INC CL A 609207105 2,725 43,886 SH   SOLE 0 43,336 0 550
MORGAN STANLEY COM NEW 617446448 400 5,255 SH   SOLE 0 5,255 0 0
NBT BANCORP INC COM 628778102 273 7,274 SH   SOLE 0 7,274 0 0
NEXTERA ENERGY INC COM 65339F101 3,721 48,040 SH   SOLE 0 48,040 0 0
NIKE INC CL B 654106103 481 4,708 SH   SOLE 0 4,278 0 430
NORWOOD FINL CORP COM 669549107 518 21,341 SH   SOLE 0 21,341 0 0
NXP SEMICONDUCTORS N V COM N6596X109 2,755 18,609 SH   SOLE 0 18,234 0 375
ORACLE CORP COM 68389X105 3,002 42,967 SH   SOLE 0 42,792 0 175
PAYCHEX INC COM 704326107 182 1,600 SH   OTR 0 0 0 1,600
PAYCHEX INC COM 704326107 80 701 SH   SOLE 0 701 0 0
PEPSICO INC COM 713448108 3,551 21,307 SH   SOLE 0 21,307 0 0
PFIZER INC COM 717081103 2,728 52,032 SH   SOLE 0 52,032 0 0
PHILIP MORRIS INTL INC COM 718172109 585 5,926 SH   SOLE 0 5,926 0 0
PHILLIPS 66 COM 718546104 1,665 20,310 SH   SOLE 0 20,310 0 0
PPG INDS INC COM 693506107 202 1,767 SH   SOLE 0 1,767 0 0
PROCTER AND GAMBLE CO COM 742718109 1,034 7,188 SH   SOLE 0 7,188 0 0
PRUDENTIAL FINL INC COM 744320102 1,157 12,091 SH   SOLE 0 12,031 0 60
PUBLIC STORAGE COM 74460D109 577 1,845 SH   SOLE 0 1,845 0 0
QUALCOMM INC COM 747525103 51 400 SH   OTR 0 0 0 400
QUALCOMM INC COM 747525103 2,914 22,813 SH   SOLE 0 22,813 0 0
RAYTHEON TECHNOLOGIES CORP COM 75513E101 2,803 29,165 SH   SOLE 0 29,039 0 126
SCHWAB STRATEGIC TR US REIT ETF 808524847 207 9,800 SH   SOLE 0 9,800 0 0
SCHWAB STRATEGIC TR US SML CAP ETF 808524607 77 1,978 SH   OTR 0 0 0 1,978
SCHWAB STRATEGIC TR US SML CAP ETF 808524607 193 4,938 SH   SOLE 0 4,038 0 900
SKYWORKS SOLUTIONS INC COM 83088M102 1,962 21,183 SH   SOLE 0 20,748 0 435
SPDR GOLD TR GOLD SHS 78463V107 11,529 68,435 SH   SOLE 0 67,240 0 1,195
SPDR S&P 500 ETF TR TR UNIT 78462F103 923 2,446 SH   SOLE 0 2,446 0 0
SPDR SER TR S&P BIOTECH 78464A870 16,147 217,411 SH   SOLE 0 206,290 0 11,121
SPDR SER TR BLOOMBERG INVT 78468R200 707 23,477 SH   SOLE 0 23,477 0 0
TESLA INC COM 88160R101 1,620 2,406 SH   SOLE 0 2,406 0 0
TJX COS INC NEW COM 872540109 1,927 34,508 SH   SOLE 0 34,340 0 168
TOMPKINS FINL CORP COM 890110109 367 5,095 SH   SOLE 0 5,095 0 0
ULTA BEAUTY INC COM 90384S303 3,159 8,194 SH   SOLE 0 8,169 0 25
UNION PAC CORP COM 907818108 2,699 12,657 SH   SOLE 0 12,567 0 90
UNITEDHEALTH GROUP INC COM 91324P102 4,120 8,021 SH   SOLE 0 7,846 0 175
US BANCORP DEL COM NEW 902973304 1,913 41,569 SH   SOLE 0 41,569 0 0
VANGUARD INDEX FDS TOTAL STK MKT 922908769 1,491 7,907 SH   SOLE 0 7,907 0 0
VANGUARD INDEX FDS MCAP GR IDXVIP 922908538 397 2,261 SH   SOLE 0 2,261 0 0
VANGUARD INDEX FDS SMALL CP ETF 922908751 405 2,302 SH   SOLE 0 2,302 0 0
VANGUARD INDEX FDS GROWTH ETF 922908736 298 1,338 SH   SOLE 0 1,338 0 0
VANGUARD INDEX FDS SML CP GRW ETF 922908595 242 1,227 SH   SOLE 0 1,227 0 0
VANGUARD INTL EQUITY INDEX F ALLWRLD EX US 922042775 321 6,429 SH   SOLE 0 6,429 0 0
VANGUARD INTL EQUITY INDEX F FTSE EMR MKT ETF 922042858 232 5,575 SH   SOLE 0 5,575 0 0
VANGUARD MUN BD FDS TAX EXEMPT BD 922907746 5,761 115,412 SH   SOLE 0 113,700 0 1,712
VANGUARD SCOTTSDALE FDS VNG RUS2000IDX 92206C664 597 8,725 SH   SOLE 0 8,725 0 0
VANGUARD SCOTTSDALE FDS SHRT TRM CORP BD 92206C409 136,756 1,793,291 SH   SOLE 0 1,736,315 0 56,976
VANGUARD SCOTTSDALE FDS SHORT TERM TREAS 92206C102 13,178 223,886 SH   SOLE 0 219,782 0 4,104
VANGUARD SPECIALIZED FUNDS DIV APP ETF 921908844 2,066 14,402 SH   SOLE 0 13,257 0 1,145
VANGUARD STAR FDS VG TL INTL STK F 921909768 981 19,000 SH   SOLE 0 19,000 0 0
VANGUARD TAX-MANAGED INTL FD VAN FTSE DEV MKT 921943858 479 11,744 SH   SOLE 0 11,744 0 0
VANGUARD WELLINGTON FD US MOMENTUM 921935508 24,021 225,388 SH   SOLE 0 209,690 0 15,698
VANGUARD WHITEHALL FDS EM MK GOV BD ETF 921946885 16,159 263,610 SH   SOLE 0 257,819 0 5,791
VENTAS INC COM 92276F100 1,731 33,663 SH   SOLE 0 33,663 0 0
VERIZON COMMUNICATIONS INC COM 92343V104 1,277 25,156 SH   SOLE 0 24,725 0 431
VISA INC COM CL A 92826C839 3,804 19,318 SH   SOLE 0 18,983 0 335
WASTE MGMT INC DEL COM 94106L109 322 2,107 SH   SOLE 0 1,363 0 744
WORLD GOLD TR SPDR GLD MINIS 98149E303 34,508 961,775 SH   SOLE 0 929,335 0 32,440