Exhibit 10.10

Schedule of Director Compensation Arrangements

The following sets forth the amount of fees payable to outside directors of Partners Trust Financial Group, Inc. for their services as Directors for the period April 2006 to April 2007:



|Event                                                                                                                                       |  | Fee                |    
|------------------------------------------------------------------------------------------------------------------------------------------- |  | ------------------ | ---
|                                                                                                                                            |  |                    |    
|Annual Retainer                                                                                                                             |  | $           15,000 | (1)
|Board Meeting Attended                                                                                                                      |  | 1,200              | (1)
|                                                                                                                                            |  |                    |    
|Committee Meeting Attended                                                                                                                  |  | 500                | (1)
|                                                                                                                                            |  |                    |    
|Annual Retainer for the Chairman of the                                                                                                     |  |                    |    
|Audit Committee                                                                                                                             |  | 19,000             | (2)
|                                                                                                                                            |  |                    |    
|Annual Retainer for the Chairpersons of the                                                                                                 |  |                    |    
|Compensation Committee and the Governance                                                                                                   |  |                    |    
|Committee                                                                                                                                   |  | 16,500             | (2)
|                                                                                                                                            |  |                    |    
|Annual Retainer for the Chairman of the Board                                                                                               |  | $           70,000 |    
|                                                                                                                                            |  |                    |    
|(1)  Paid to each outside director except for the Chairman of the Board.(2)  Includes the $15,000 annual retainer for services as director.