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 FIGI (to the nearest dollar) PRN AMT PRN CALL DISCRETION MANAGER SOLE SHARED NONE
AES CORP COM 00130H105   43,762 15,216 SH   SOLE 0 0 0 15,216
AT&T INC COM 00206R102   1,368,146 74,315 SH   SOLE 0 0 0 74,315
ABBOTT LABS COM 002824100   4,700,389 42,812 SH   SOLE 0 0 0 42,812
ABBVIE INC COM 00287Y109   7,746,670 47,934 SH   SOLE 0 0 0 47,934
ABRDN ETFS BBRG ALL COMD K1 003261104   1,198,385 54,323 SH   SOLE 0 0 0 54,323
ADOBE SYSTEMS INCORPORATED COM 00724F101   236,244 702 SH   SOLE 0 0 0 702
AIR PRODS &CHEMS INC COM 009158106   955,591 3,099 SH   SOLE 0 0 0 3,099
ALPHABET INC CAP STK CL C 02079K107   2,681,864 30,225 SH   SOLE 0 0 0 30,225
ALPHABET INC CAP STK CL A 02079K305   1,170,812 13,270 SH   SOLE 0 0 0 13,270
AMAZON COM INC COM 023135106   2,043,300 24,325 SH   SOLE 0 0 0 24,325
AMERICAN CENTY ETF TR US SML CP VALU 025072877   212,948 2,857 SH   SOLE 0 0 0 2,857
AMERICAN ELEC PWR CO INC COM 025537101   533,964 5,623 SH   SOLE 0 0 0 5,623
AMERICAN EXPRESS CO COM 025816109   233,748 1,582 SH   SOLE 0 0 0 1,582
AMERICAN TOWER CORP NEW COM 03027X100   500,599 2,362 SH   SOLE 0 0 0 2,362
AMGEN INC COM 031162100   2,009,726 7,652 SH   SOLE 0 0 0 7,652
ANHEUSER BUSCH INBEV SA/NV SPONSORED ADR 03524A108   489,879 8,159 SH   SOLE 0 0 0 8,159
APPLE INC COM 037833100   13,964,645 107,478 SH   SOLE 0 0 0 107,478
APPLIED MATLS INC COM 038222105   281,704 2,892 SH   SOLE 0 0 0 2,892
ASTRAZENECA PLC SPONSORED ADR 046353108   595,487 8,783 SH   SOLE 0 0 0 8,783
ATMOS ENERGY CORP COM 049560105   201,726 1,800 SH   SOLE 0 0 0 1,800
AUTOMATIC DATA PROCESSING IN COM 053015103   986,252 4,129 SH   SOLE 0 0 0 4,129
BANK NEW YORK MELLON CORP COM 064058100   392,870 8,630 SH   SOLE 0 0 0 8,630
BERKSHIRE HATHAWAY INC DEL CL A 084670108   5,624,532 12 SH   SOLE 0 0 0 12
BERKSHIRE HATHAWAY INC DEL CL B NEW 084670702   3,893,067 12,603 SH   SOLE 0 0 0 12,603
BIOMARIN PHARMACEUTICAL INC COM 09061G101   219,088 2,117 SH   SOLE 0 0 0 2,117
BIOGEN INC COM 09062X103   425,349 1,536 SH   SOLE 0 0 0 1,536
BIOSIG TECHNOLOGIES INC COM NEW 09073N201   25,878 61,615 SH   SOLE 0 0 0 61,615
BLACKROCK INC COM 09247X101   751,836 1,060 SH   SOLE 0 0 0 1,060
BOEING CO COM 097023105   277,742 1,458 SH   SOLE 0 0 0 1,458
BOOKING HOLDINGS INC COM 09857L108   606,599 301 SH   SOLE 0 0 0 301
BORGWARNER INC COM 099724106   744,454 18,495 SH   SOLE 0 0 0 18,495
BRISTOL-MYERS SQUIBB CO COM 110122108   924,532 12,849 SH   SOLE 0 0 0 12,849
BROWN FORMAN CORP CL B 115637209   280,782 4,275 SH   SOLE 0 0 0 4,275
CVS HEALTH CORP COM 126650100   313,350 3,362 SH   SOLE 0 0 0 3,362
CAPITAL GROUP INTL FOCUS EQT SHS CREATION UNI 14019W109   486,946 23,377 SH   SOLE 0 0 0 23,377
CATERPILLAR INC COM 149123101   1,668,114 6,963 SH   SOLE 0 0 0 6,963
CHEVRON CORP NEW COM 166764100   2,042,319 11,378 SH   SOLE 0 0 0 11,378
CISCO SYS INC COM 17275R102   1,492,591 31,330 SH   SOLE 0 0 0 31,330
COCA COLA CO COM 191216100   1,101,430 17,315 SH   SOLE 0 0 0 17,315
COGENT COMMUNICATIONS HLDGS COM NEW 19239V302   278,565 4,880 SH   SOLE 0 0 0 4,880
COLGATE PALMOLIVE CO COM 194162103   717,996 9,112 SH   SOLE 0 0 0 9,112
COMMUNITY BK SYS INC COM 203607106   430,200 6,834 SH   SOLE 0 0 0 6,834
CONSOLIDATED EDISON INC COM 209115104   756,146 7,933 SH   SOLE 0 0 0 7,933
CONSTELLATION BRANDS INC CL A 21036P108   1,370,855 5,915 SH   SOLE 0 0 0 5,915
CORNING INC COM 219350105   510,592 15,986 SH   SOLE 0 0 0 15,986
COSTCO WHSL CORP NEW COM 22160K105   1,314,803 2,880 SH   SOLE 0 0 0 2,880
DEERE &CO COM 244199105   1,484,699 3,462 SH   SOLE 0 0 0 3,462
DISNEY WALT CO COM 254687106   566,406 6,519 SH   SOLE 0 0 0 6,519
DOMINION ENERGY INC COM 25746U109   1,521,427 24,811 SH   SOLE 0 0 0 24,811
DUKE ENERGY CORP NEW COM NEW 26441C204   2,034,979 19,758 SH   SOLE 0 0 0 19,758
EMERSON ELEC CO COM 291011104   2,716,242 28,276 SH   SOLE 0 0 0 28,276
ENBRIDGE INC COM 29250N105   973,707 24,903 SH   SOLE 0 0 0 24,903
ENTERPRISE PRODS PARTNERS L COM 293792107   387,597 16,069 SH   SOLE 0 0 0 16,069
EVERGY INC COM 30034W106   214,968 3,416 SH   SOLE 0 0 0 3,416
EXXON MOBIL CORP COM 30231G102   5,319,419 48,226 SH   SOLE 0 0 0 48,226
FIDELITY MERRIMACK STR TR TOTAL BD ETF 316188309   790,925 17,568 SH   SOLE 0 0 0 17,568
FIRST TR EXCHANGE-TRADED FD NY ARCA BIOTECH 33733E203   297,779 1,932 SH   SOLE 0 0 0 1,932
FIRST TR EXCH TRADED FD III PFD SECS INC ETF 33739E108   1,295,577 77,117 SH   SOLE 0 0 0 77,117
FIRST TR EXCHANGE-TRADED FD FST LOW OPPT EFT 33739Q200   2,749,567 57,995 SH   SOLE 0 0 0 57,995
FISERV INC COM 337738108   263,287 2,605 SH   SOLE 0 0 0 2,605
FIRSTENERGY CORP COM 337932107   742,995 17,715 SH   SOLE 0 0 0 17,715
GENERAL DYNAMICS CORP COM 369550108   312,734 1,260 SH   SOLE 0 0 0 1,260
GENERAL MLS INC COM 370334104   1,397,686 16,668 SH   SOLE 0 0 0 16,668
GILEAD SCIENCES INC COM 375558103   1,100,182 12,815 SH   SOLE 0 0 0 12,815
HERSHEY CO COM 427866108   318,408 1,375 SH   SOLE 0 0 0 1,375
HOME DEPOT INC COM 437076102   329,514 1,043 SH   SOLE 0 0 0 1,043
HONEYWELL INTL INC COM 438516106   900,801 4,203 SH   SOLE 0 0 0 4,203
ICAHN ENTERPRISES LP DEPOSITARY UNIT 451100101   212,730 4,200 SH   SOLE 0 0 0 4,200
INTEL CORP COM 458140100   1,251,015 47,333 SH   SOLE 0 0 0 47,333
INTERNATIONAL BUSINESS MACHS COM 459200101   817,452 5,802 SH   SOLE 0 0 0 5,802
INVESCO QQQ TR UNIT SER 1 46090E103   2,815,814 10,574 SH   SOLE 0 0 0 10,574
ISHARES TR CORE S&P TTL STK 464287150   5,698,190 67,195 SH   SOLE 0 0 0 67,195
ISHARES TR SELECT DIVID ETF 464287168   2,254,826 18,696 SH   SOLE 0 0 0 18,696
ISHARES TR CORE S&P500 ETF 464287200   3,539,316 9,211 SH   SOLE 0 0 0 9,211
ISHARES TR S&P 500 GRWT ETF 464287309   1,685,409 28,810 SH   SOLE 0 0 0 28,810
ISHARES TR S&P 500 VAL ETF 464287408   303,196 2,090 SH   SOLE 0 0 0 2,090
ISHARES TR RUS 1000 VAL ETF 464287598   443,576 2,925 SH   SOLE 0 0 0 2,925
ISHARES TR RUS 1000 GRW ETF 464287614   294,883 1,376 SH   SOLE 0 0 0 1,376
ISHARES TR RUS 2000 GRW ETF 464287648   232,176 1,082 SH   SOLE 0 0 0 1,082
ISHARES TR CORE S&P US GWT 464287671   1,304,263 15,999 SH   SOLE 0 0 0 15,999
ISHARES TR CORE S&P SCP ETF 464287804   2,534,064 26,775 SH   SOLE 0 0 0 26,775
ISHARES TR PFD AND INCM SEC 464288687   277,947 9,104 SH   SOLE 0 0 0 9,104
ISHARES TR CORE HIGH DV ETF 46429B663   1,240,683 11,902 SH   SOLE 0 0 0 11,902
ISHARES TR MSCI USA MIN VOL 46429B697   812,396 11,267 SH   SOLE 0 0 0 11,267
ISHARES INC CORE MSCI EMKT 46434G103   337,240 7,221 SH   SOLE 0 0 0 7,221
ISHARES TR 0-5YR INVT GR CP 46434V100   369,641 7,723 SH   SOLE 0 0 0 7,723
ISHARES TR CORE DIV GRWTH 46434V621   3,317,286 66,345 SH   SOLE 0 0 0 66,345
ISHARES TR BLACKROCK ULTRA 46434V878   219,976 4,396 SH   SOLE 0 0 0 4,396
ISHARES TR IBONDS DEC25 ETF 46434VBD1   1,612,830 66,317 SH   SOLE 0 0 0 66,317
ISHARES TR IBONDS DEC24 ETF 46434VBG4   1,324,776 54,249 SH   SOLE 0 0 0 54,249
ISHARES TR IBONDS DEC2026 46435GAA0   1,189,228 50,930 SH   SOLE 0 0 0 50,930
ISHARES TR IBONDS DEC 26 46435U259   472,730 18,751 SH   SOLE 0 0 0 18,751
ISHARES TR IBONDS DEC 27 46435U283   471,050 18,785 SH   SOLE 0 0 0 18,785
ISHARES TR IBONDS DEC 28 46435U325   468,931 18,686 SH   SOLE 0 0 0 18,686
ISHARES TR IBONDS DEC 25 46435U432   475,234 18,021 SH   SOLE 0 0 0 18,021
ISHARES TR IBDS DEC28 ETF 46435U515   973,100 40,061 SH   SOLE 0 0 0 40,061
ISHARES TR IBONDS DEC 46435U697   477,913 18,559 SH   SOLE 0 0 0 18,559
ISHARES TR IBONDS 27 ETF 46435UAA9   1,005,126 43,009 SH   SOLE 0 0 0 43,009
JPMORGAN CHASE &CO COM 46625H100   2,135,064 15,921 SH   SOLE 0 0 0 15,921
JOHNSON &JOHNSON COM 478160104   3,572,011 20,220 SH   SOLE 0 0 0 20,220
KELLOGG CO COM 487836108   682,741 9,583 SH   SOLE 0 0 0 9,583
KIMBERLY-CLARK CORP COM 494368103   845,451 6,228 SH   SOLE 0 0 0 6,228
KRAFT HEINZ CO COM 500754106   266,550 6,547 SH   SOLE 0 0 0 6,547
L3HARRIS TECHNOLOGIES INC COM 502431109   451,815 2,170 SH   SOLE 0 0 0 2,170
LABORATORY CORP AMER HLDGS COM NEW 50540R409   595,145 2,527 SH   SOLE 0 0 0 2,527
LILLY ELI &CO COM 532457108   539,112 1,473 SH   SOLE 0 0 0 1,473
LOCKHEED MARTIN CORP COM 539830109   1,461,104 3,003 SH   SOLE 0 0 0 3,003
LOWES COS INC COM 548661107   2,248,503 11,285 SH   SOLE 0 0 0 11,285
MAGELLAN MIDSTREAM PRTNRS LP COM UNIT RP LP 559080106   462,710 9,215 SH   SOLE 0 0 0 9,215
MCDONALDS CORP COM 580135101   1,411,336 5,355 SH   SOLE 0 0 0 5,355
MERCK &CO INC COM 58933Y105   1,709,102 15,404 SH   SOLE 0 0 0 15,404
MICROSOFT CORP COM 594918104   4,835,316 20,162 SH   SOLE 0 0 0 20,162
MONDELEZ INTL INC CL A 609207105   257,849 3,868 SH   SOLE 0 0 0 3,868
NBT BANCORP INC COM 628778102   289,061 6,657 SH   SOLE 0 0 0 6,657
NEXTERA ENERGY INC COM 65339F101   657,932 7,870 SH   SOLE 0 0 0 7,870
NORFOLK SOUTHN CORP COM 655844108   686,769 2,786 SH   SOLE 0 0 0 2,786
NORTHROP GRUMMAN CORP COM 666807102   1,059,018 1,940 SH   SOLE 0 0 0 1,940
NOVARTIS AG SPONSORED ADR 66987V109   222,354 2,451 SH   SOLE 0 0 0 2,451
NUCOR CORP COM 670346105   239,117 1,814 SH   SOLE 0 0 0 1,814
NVIDIA CORPORATION COM 67066G104   1,409,424 9,644 SH   SOLE 0 0 0 9,644
ORACLE CORP COM 68389X105   326,960 4,000 SH   SOLE 0 0 0 4,000
PALO ALTO NETWORKS INC COM 697435105   910,777 6,527 SH   SOLE 0 0 0 6,527
PAYCHEX INC COM 704326107   1,769,499 15,312 SH   SOLE 0 0 0 15,312
PEPSICO INC COM 713448108   1,197,029 6,625 SH   SOLE 0 0 0 6,625
PFIZER INC COM 717081103   929,442 18,139 SH   SOLE 0 0 0 18,139
PIONEER NAT RES CO COM 723787107   277,003 1,212 SH   SOLE 0 0 0 1,212
PROCTER AND GAMBLE CO COM 742718109   4,519,751 29,821 SH   SOLE 0 0 0 29,821
PROSHARES TR S&P 500 DV ARIST 74348A467   294,811 3,276 SH   SOLE 0 0 0 3,276
PUBLIC SVC ENTERPRISE GRP IN COM 744573106   724,028 11,817 SH   SOLE 0 0 0 11,817
QUALCOMM INC COM 747525103   1,218,729 11,085 SH   SOLE 0 0 0 11,085
RAYTHEON TECHNOLOGIES CORP COM 75513E101   1,377,714 13,651 SH   SOLE 0 0 0 13,651
SPDR S&P 500 ETF TR TR UNIT 78462F103   7,663,545 20,039 SH   SOLE 0 0 0 20,039
SPDR GOLD TR GOLD SHS 78463V107   207,300 1,222 SH   SOLE 0 0 0 1,222
SPDR SER TR S&P BIOTECH 78464A870   212,687 2,562 SH   SOLE 0 0 0 2,562
SSGA ACTIVE ETF TR SPDR TR TACTIC 78467V848   496,146 12,391 SH   SOLE 0 0 0 12,391
SALESFORCE INC COM 79466L302   721,554 5,442 SH   SOLE 0 0 0 5,442
SCHWAB STRATEGIC TR US DIVIDEND EQ 808524797   734,472 9,722 SH   SOLE 0 0 0 9,722
SELECT SECTOR SPDR TR TECHNOLOGY 81369Y803   757,361 6,086 SH   SOLE 0 0 0 6,086
SELECT SECTOR SPDR TR COMMUNICATION 81369Y852   227,687 4,744 SH   SOLE 0 0 0 4,744
SMUCKER J M CO COM NEW 832696405   446,540 2,818 SH   SOLE 0 0 0 2,818
SOUTHERN CO COM 842587107   1,155,685 16,183 SH   SOLE 0 0 0 16,183
STARBUCKS CORP COM 855244109   1,018,875 10,270 SH   SOLE 0 0 0 10,270
SYSCO CORP COM 871829107   330,370 4,321 SH   SOLE 0 0 0 4,321
TJX COS INC NEW COM 872540109   368,897 4,634 SH   SOLE 0 0 0 4,634
TESLA INC COM 88160R101   444,495 3,608 SH   SOLE 0 0 0 3,608
TEXAS INSTRS INC COM 882508104   220,568 1,335 SH   SOLE 0 0 0 1,335
THERMO FISHER SCIENTIFIC INC COM 883556102   3,273,301 5,944 SH   SOLE 0 0 0 5,944
3M CO COM 88579Y101   872,920 7,279 SH   SOLE 0 0 0 7,279
TOMPKINS FINL CORP COM 890110109   8,531,221 109,966 SH   SOLE 0 0 0 109,966
TRAVELERS COMPANIES INC COM 89417E109   246,361 1,314 SH   SOLE 0 0 0 1,314
US BANCORP DEL COM NEW 902973304   947,055 21,716 SH   SOLE 0 0 0 21,716
UNION PAC CORP COM 907818108   1,881,231 9,085 SH   SOLE 0 0 0 9,085
UNITED PARCEL SERVICE INC CL B 911312106   361,643 2,080 SH   SOLE 0 0 0 2,080
VANECK ETF TRUST MRNGSTR WDE MOAT 92189F643   1,445,257 22,265 SH   SOLE 0 0 0 22,265
VANGUARD SPECIALIZED FUNDS DIV APP ETF 921908844   2,221,484 14,629 SH   SOLE 0 0 0 14,629
VANGUARD WHITEHALL FDS HIGH DIV YLD 921946406   4,175,080 38,583 SH   SOLE 0 0 0 38,583
VANGUARD SCOTTSDALE FDS SHRT TRM CORP BD 92206C409   343,216 4,564 SH   SOLE 0 0 0 4,564
VEEVA SYS INC CL A COM 922475108   451,702 2,799 SH   SOLE 0 0 0 2,799
VANGUARD INDEX FDS S&P 500 ETF SHS 922908363   976,521 2,779 SH   SOLE 0 0 0 2,779
VANGUARD INDEX FDS GROWTH ETF 922908736   574,520 2,695 SH   SOLE 0 0 0 2,695
VANGUARD INDEX FDS TOTAL STK MKT 922908769   2,303,809 12,049 SH   SOLE 0 0 0 12,049
VERIZON COMMUNICATIONS INC COM 92343V104   1,837,696 46,642 SH   SOLE 0 0 0 46,642
VISA INC COM CL A 92826C839   1,302,746 6,270 SH   SOLE 0 0 0 6,270
VMWARE INC CL A COM 928563402   213,208 1,736 SH   SOLE 0 0 0 1,736
WEC ENERGY GROUP INC COM 92939U106   778,020 8,298 SH   SOLE 0 0 0 8,298
WALMART INC COM 931142103   208,090 1,467 SH   SOLE 0 0 0 1,467
WELLTOWER INC COM 95040Q104   759,369 11,584 SH   SOLE 0 0 0 11,584
WESCO INTL INC COM 95082P105   1,307,589 10,444 SH   SOLE 0 0 0 10,444
ZIMMER BIOMET HOLDINGS INC COM 98956P102   883,816 6,931 SH   SOLE 0 0 0 6,931
MEDTRONIC PLC SHS G5960L103   491,700 6,326 SH   SOLE 0 0 0 6,326