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
Expires: July 31, 2015
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 LABORATORIES COM 002824100 341,738 3,329 SH SOLE 0 0 0 3,329
ABBVIE INC COM 00287Y109 903,589 4,155 SH SOLE 0 0 0 4,155
ALLSTATE CORP COM 020002101 285,093 1,375 SH SOLE 0 0 0 1,375
ALPHABET INC CAP STK CL A 02079K305 2,446,273 8,507 SH SOLE 0 0 0 8,507
ALPHABET INC CAP STK CL C 02079K107 9,749,798 33,988 SH SOLE 0 0 0 33,988
ALPS ETF TR MED BREAKTHGH 00162Q593 1,301,643 24,869 SH SOLE 0 0 0 24,869
AMAZON COM INC COM 023135106 2,092,072 10,045 SH SOLE 0 0 0 10,045
APPLE INC COM 037833100 17,208,635 67,807 SH SOLE 0 0 0 67,807
ASML HLDG NV N Y REGISTRY SHS N07059210 453,045 343 SH SOLE 0 0 0 343
AUTOMATIC DATA PROCESSING IN COM 053015103 512,623 2,523 SH SOLE 0 0 0 2,523
BANK NEW YORK MELLON CORP COM 064058100 218,516 1,842 SH SOLE 0 0 0 1,842
BERKSHIRE HATHAWAY INC DEL CL B NEW 084670702 2,011,682 4,198 SH SOLE 0 0 0 4,198
BLACKROCK INC COM 09290D101 3,042,850 3,164 SH SOLE 0 0 0 3,164
BOEING CO COM 097023105 230,875 1,160 SH SOLE 0 0 0 1,160
BOOKING HOLDINGS INC COM 09857L108 1,776,755 422 SH SOLE 0 0 0 422
BROADCOM INC COM 11135F101 773,775 2,500 SH OTR 0 0 0 2,500
BROADCOM INC COM 11135F101 542,356 1,752 SH SOLE 0 0 0 1,752
BROADCOM INC COM 11135F101 773,775 2,500 SH Put OTR 0 0 0 2,500
CATERPILLAR INC COM 149123101 398,863 563 SH SOLE 0 0 0 563
CHEVRON CORPORATION COM 166764100 459,525 2,221 SH SOLE 0 0 0 2,221
CHUBB LTD SWITZ COM H1467J104 680,216 2,087 SH SOLE 0 0 0 2,087
CISCO SYS INC COM 17275R102 1,908,636 24,599 SH SOLE 0 0 0 24,599
COCA COLA CO COM 191216100 450,140 5,919 SH SOLE 0 0 0 5,919
COLGATE PALMOLIVE CO COM 194162103 230,973 2,710 SH SOLE 0 0 0 2,710
COMMUNITY FINANCIAL SYSTEM I COM 203607106 509,434 8,686 SH SOLE 0 0 0 8,686
CONOCOPHILLIPS COM 20825C104 299,640 2,270 SH SOLE 0 0 0 2,270
CORNING INC COM 219350105 558,973 4,111 SH SOLE 0 0 0 4,111
COSTCO WHOLESALE CORPORATION COM 22160K105 2,967,369 2,978 SH SOLE 0 0 0 2,978
CSX CORP COM 126408103 476,426 11,606 SH SOLE 0 0 0 11,606
DANAHER CORP DEL COM 235851102 209,698 1,106 SH SOLE 0 0 0 1,106
DEERE & CO COM 244199105 851,146 1,511 SH SOLE 0 0 0 1,511
DIMENSIONAL ETF TRUST US TARGETED VLU 25434V609 665,592 10,658 SH SOLE 0 0 0 10,658
DIMENSIONAL ETF TRUST INTERNATNAL VAL 25434V807 43,992,139 833,500 SH SOLE 0 0 0 833,500
DIMENSIONAL ETF TRUST US MKTWIDE VALUE 25434V724 478,543 9,875 SH SOLE 0 0 0 9,875
DISNEY WALT CO COM 254687106 212,513 2,205 SH SOLE 0 0 0 2,205
ELEVANCE HEALTH INC FORMERLY COM 036752103 212,244 725 SH SOLE 0 0 0 725
ELI LILLY & CO COM 532457108 473,682 515 SH SOLE 0 0 0 515
EXXON MOBIL CORP COM 30231G102 3,406,773 20,080 SH SOLE 0 0 0 20,080
GE AEROSPACE COM NEW 369604301 3,541,237 12,479 SH SOLE 0 0 0 12,479
GE VERNOVA INC COM 36828A101 2,746,143 3,146 SH SOLE 0 0 0 3,146
GOLDMAN SACHS ETF TR ACTIVEBETA US LG 381430503 12,225,827 97,705 SH SOLE 0 0 0 97,705
GOLDMAN SACHS ETF TR ACTIVEBETA EME 381430206 9,601,416 222,255 SH SOLE 0 0 0 222,255
GOLDMAN SACHS ETF TR ACTIVEBETA INT 381430107 38,385,786 890,002 SH SOLE 0 0 0 890,002
GOLDMAN SACHS ETF TR ACTIVEBETA US 381430602 7,396,976 99,225 SH SOLE 0 0 0 99,225
GOLDMAN SACHS GROUP INC COM 38141G104 875,600 1,035 SH SOLE 0 0 0 1,035
HARTFORD INSURANCE GROUP INC COM 416515104 280,197 2,072 SH SOLE 0 0 0 2,072
HERSHEY CO COM 427866108 258,615 1,244 SH SOLE 0 0 0 1,244
HOME DEPOT INC COM 437076102 485,113 1,475 SH SOLE 0 0 0 1,475
HONEYWELL INTL INC COM 438516106 262,871 1,163 SH SOLE 0 0 0 1,163
IDEXX LABS INC COM 45168D104 510,196 908 SH SOLE 0 0 0 908
ILLINOIS TOOL WKS INC COM 452308109 355,816 1,367 SH SOLE 0 0 0 1,367
IMMUCELL CORP COM PAR 452525306 234,210 37,000 SH SOLE 0 0 0 37,000
INTERNATIONAL BUSINESS MACHS COM 459200101 1,050,038 4,332 SH SOLE 0 0 0 4,332
ISHARES INC MSCI EQUAL WEITE 464286681 39,028,497 383,497 SH SOLE 0 0 0 383,497
ISHARES INC EMNG MKTS EQT 46434G889 113,969,393 1,885,974 SH SOLE 0 0 0 1,885,974
ISHARES INC CORE MSCI EMKT 46434G103 1,018,908 14,608 SH SOLE 0 0 0 14,608
ISHARES TR CORE MSCI EAFE 46432F842 891,268 9,845 SH SOLE 0 0 0 9,845
ISHARES TR INTL EQTY FACTOR 46434V274 338,968,806 8,700,431 SH SOLE 0 0 0 8,700,431
ISHARES TR CORE UNIVRSL USD 46434V613 407,026 8,812 SH SOLE 0 0 0 8,812
ISHARES TR MSCI USA MMENTM 46432F396 54,133,828 225,567 SH SOLE 0 0 0 225,567
ISHARES TR MSCI USA SZE FT 46432F370 16,220,909 101,724 SH SOLE 0 0 0 101,724
ISHARES TR MSCI USA VALUE 46432F388 482,024 3,390 SH SOLE 0 0 0 3,390
ISHARES TR U S EQUITY FACTR 46434V282 263,397,715 3,990,874 SH SOLE 0 0 0 3,990,874
ISHARES TR US SML CAP EQT 46434V290 289,613,030 3,836,442 SH SOLE 0 0 0 3,836,442
ISHARES TR SHRT NAT MUN ETF 464288158 1,247,435 11,713 SH SOLE 0 0 0 11,713
ISHARES TR JPMORGAN USD EMG 464288281 404,369 4,305 SH SOLE 0 0 0 4,305
ISHARES TR INTRM GOV CR ETF 464288612 29,000,774 271,848 SH SOLE 0 0 0 271,848
ISHARES TR CORE S&P TTL STK 464287150 568,011 3,988 SH SOLE 0 0 0 3,988
ISHARES TR ISHS 1-5YR INVS 464288646 2,028,185 38,588 SH SOLE 0 0 0 38,588
ISHARES TR RUS MID CAP ETF 464287499 202,336 2,081 SH SOLE 0 0 0 2,081
ISHARES TR CORE S&P MCP ETF 464287507 279,237 4,135 SH SOLE 0 0 0 4,135
ISHARES TR S&P 500 VAL ETF 464287408 238,600 1,130 SH SOLE 0 0 0 1,130
ISHARES TR CORE S&P500 ETF 464287200 1,111,763 1,702 SH SOLE 0 0 0 1,702
ISHARES TR S&P 500 GRWT ETF 464287309 307,659 2,720 SH SOLE 0 0 0 2,720
ISHARES TR RUS 1000 GRW ETF 464287614 993,938 2,331 SH SOLE 0 0 0 2,331
ISHARES TR RUSSELL 2000 ETF 464287655 249,736 1,007 SH SOLE 0 0 0 1,007
ISHARES TR CORE US AGGBD ET 464287226 572,292 5,765 SH SOLE 0 0 0 5,765
J P MORGAN EXCHANGE TRADED F US MOMENTUM 46641Q779 3,300,029 48,587 SH SOLE 0 0 0 48,587
JOHNSON & JOHNSON COM 478160104 2,214,382 9,059 SH SOLE 0 0 0 9,059
JPMORGAN CHASE & CO COM 46625H100 7,291,932 24,789 SH SOLE 0 0 0 24,789
KLA CORP COM NEW 482480100 7,242,785 4,919 SH SOLE 0 0 0 4,919
LAM RESEARCH CORP COM NEW 512807306 7,936,614 37,146 SH SOLE 0 0 0 37,146
M & T BK CORP COM 55261F104 2,813,252 13,609 SH SOLE 0 0 0 13,609
MASTERCARD INCORPORATED CL A 57636Q104 885,398 1,772 SH SOLE 0 0 0 1,772
MCDONALDS CORP COM 580135101 662,688 2,132 SH SOLE 0 0 0 2,132
MCKESSON CORP COM 58155Q103 5,853,295 6,764 SH SOLE 0 0 0 6,764
MERCK & CO INC COM 58933Y105 2,286,232 19,006 SH SOLE 0 0 0 19,006
META PLATFORMS INC CL A 30303M102 806,131 1,409 SH SOLE 0 0 0 1,409
MICROSOFT CORP COM 594918104 6,073,561 16,407 SH SOLE 0 0 0 16,407
MONDELEZ INTL INC CL A 609207105 247,103 4,287 SH SOLE 0 0 0 4,287
MORGAN STANLEY COM NEW 617446448 843,421 5,125 SH SOLE 0 0 0 5,125
NBT BANCORP INC COM 628778102 200,126 4,700 SH SOLE 0 0 0 4,700
NETFLIX INC. COM 64110L106 211,530 2,200 SH SOLE 0 0 0 2,200
NEXTERA ENERGY INC COM 65339F101 2,987,578 32,166 SH SOLE 0 0 0 32,166
NORWOOD FINANCIAL CORP COM 669549107 528,736 17,972 SH SOLE 0 0 0 17,972
NVIDIA CORPORATION COM 67066G104 1,824,755 10,463 SH SOLE 0 0 0 10,463
NXP SEMICONDUCTORS N V COM N6596X109 1,299,276 6,600 SH SOLE 0 0 0 6,600
ORACLE CORP COM 68389X105 3,512,693 23,878 SH SOLE 0 0 0 23,878
PALANTIR TECHNOLOGIES INC CL A 69608A108 212,106 1,450 SH SOLE 0 0 0 1,450
PEPSICO INC COM 713448108 1,483,485 9,553 SH SOLE 0 0 0 9,553
PHILLIPS 66 COM 718546104 1,067,028 5,857 SH SOLE 0 0 0 5,857
PROCTER & GAMBLE CO COM 742718109 927,506 6,421 SH SOLE 0 0 0 6,421
PUBLIC STORAGE OPER CO COM 74460D109 513,318 1,895 SH SOLE 0 0 0 1,895
PUTNAM ETF TRUST FRANKLIN NY MUNI 746729763 849,849 108,955 SH SOLE 0 0 0 108,955
QUALCOMM INC COM 747525103 1,952,305 15,160 SH SOLE 0 0 0 15,160
ROCKWELL AUTOMATION INC COM 773903109 218,917 610 SH SOLE 0 0 0 610
RTX CORPORATION COM 75513E101 473,184 2,453 SH SOLE 0 0 0 2,453
SCHWAB CHARLES CORP COM 808513105 582,582 6,199 SH SOLE 0 0 0 6,199
SCHWAB STRATEGIC TR INTL EQTY ETF 808524805 215,870 8,722 SH SOLE 0 0 0 8,722
SCHWAB STRATEGIC TR US SML CAP ETF 808524607 228,685 7,864 SH SOLE 0 0 0 7,864
SOUTHERN CO COM 842587107 267,167 2,768 SH SOLE 0 0 0 2,768
SPDR GOLD TR GOLD SHS 78463V107 4,029,236 9,364 SH SOLE 0 0 0 9,364
SPDR SERIES TRUST STATE STREET SPD 78464A664 2,311,849 87,903 SH SOLE 0 0 0 87,903
SPDR SERIES TRUST STATE STREET SPD 78464A870 3,798,182 29,736 SH SOLE 0 0 0 29,736
STATE STR SPDR S&P 500 ETF T TR UNIT 78462F103 1,300,680 2,000 SH Call OTR 0 0 0 2,000
STATE STR SPDR S&P 500 ETF T TR UNIT 78462F103 1,067,374 1,641 SH SOLE 0 0 0 1,641
TESLA INC COM 88160R101 2,396,672 6,447 SH SOLE 0 0 0 6,447
TJX COS INC NEW COM 872540109 2,133,273 13,358 SH SOLE 0 0 0 13,358
TOMPKINS FINL CORP COM 890110109 401,690 5,095 SH SOLE 0 0 0 5,095
TRAVELERS COMPANIES INC COM 89417E109 387,934 1,330 SH SOLE 0 0 0 1,330
ULTA BEAUTY INC COM 90384S303 1,141,076 2,183 SH SOLE 0 0 0 2,183
UNION PAC CORP COM 907818108 206,517 851 SH SOLE 0 0 0 851
UNITEDHEALTH GROUP INC COM 91324P102 770,911 2,849 SH SOLE 0 0 0 2,849
VANGUARD INDEX FDS TOTAL STK MKT 922908769 2,758,364 8,598 SH SOLE 0 0 0 8,598
VANGUARD INDEX FDS VALUE ETF 922908744 310,192 1,581 SH SOLE 0 0 0 1,581
VANGUARD INDEX FDS MID CAP ETF 922908629 900,596 3,136 SH SOLE 0 0 0 3,136
VANGUARD INDEX FDS SM CP VAL ETF 922908611 305,164 1,405 SH SOLE 0 0 0 1,405
VANGUARD INDEX FDS SMALL CP ETF 922908751 464,122 1,772 SH SOLE 0 0 0 1,772
VANGUARD INDEX FDS GROWTH ETF 922908736 1,285,473 2,943 SH SOLE 0 0 0 2,943
VANGUARD INDEX FDS SML CP GRW ETF 922908595 425,568 1,408 SH SOLE 0 0 0 1,408
VANGUARD INDEX FDS MCAP GR IDXVIP 922908538 660,360 2,566 SH SOLE 0 0 0 2,566
VANGUARD INTL EQUITY INDEX F ALLWRLD EX US 922042775 347,037 4,621 SH SOLE 0 0 0 4,621
VANGUARD INTL EQUITY INDEX F FTSE EMR MKT ETF 922042858 840,478 15,550 SH SOLE 0 0 0 15,550
VANGUARD MALVERN FDS STRM INFPROIDX 922020805 73,352,057 1,468,510 SH SOLE 0 0 0 1,468,510
VANGUARD MUN BD FDS TAX EXEMPT BD 922907746 1,479,239 29,650 SH SOLE 0 0 0 29,650
VANGUARD SCOTTSDALE FDS VNG RUS1000IDX 92206C730 420,546 1,425 SH SOLE 0 0 0 1,425
VANGUARD SCOTTSDALE FDS VNG RUS1000VAL 92206C714 206,228 2,200 SH SOLE 0 0 0 2,200
VANGUARD SCOTTSDALE FDS VNG RUS2000IDX 92206C664 1,523,385 15,208 SH SOLE 0 0 0 15,208
VANGUARD SCOTTSDALE FDS INT-TERM CORP 92206C870 71,909,845 869,001 SH SOLE 0 0 0 869,001
VANGUARD SCOTTSDALE FDS INTER TERM TREAS 92206C706 160,998,101 2,703,579 SH SOLE 0 0 0 2,703,579
VANGUARD SCOTTSDALE FDS SHORT TERM TREAS 92206C102 34,512,848 589,560 SH SOLE 0 0 0 589,560
VANGUARD SCOTTSDALE FDS LONG TERM TREAS 92206C847 72,422,071 1,308,320 SH SOLE 0 0 0 1,308,320
VANGUARD SCOTTSDALE FDS SHRT TRM CORP BD 92206C409 115,032,545 1,451,149 SH SOLE 0 0 0 1,451,149
VANGUARD SPECIALIZED FUNDS DIV APP ETF 921908844 1,171,647 5,448 SH SOLE 0 0 0 5,448
VANGUARD STAR FDS VG TL INTL STK F 921909768 1,983,655 25,725 SH SOLE 0 0 0 25,725
VANGUARD TAX-MANAGED FDS VAN FTSE DEV MKT 921943858 1,358,560 21,201 SH SOLE 0 0 0 21,201
VANGUARD WELLINGTON FD US MOMENTUM 921935508 56,279,543 285,538 SH SOLE 0 0 0 285,538
VANGUARD WHITEHALL FDS EM MK GOV BD ETF 921946885 14,721,920 224,112 SH SOLE 0 0 0 224,112
VERIZON COMMUNICATIONS INC COM 92343V104 258,731 5,154 SH SOLE 0 0 0 5,154
VISA INC COM CL A 92826C839 4,833,422 15,992 SH SOLE 0 0 0 15,992
WALMART INC COM 931142103 842,991 6,783 SH SOLE 0 0 0 6,783
WASTE MGMT INC DEL COM 94106L109 335,264 1,459 SH SOLE 0 0 0 1,459
WORLD GOLD TR SPDR GLD MINIS 98149E303 54,108,344 583,756 SH SOLE 0 0 0 583,756