-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, NI/TAF+hnZfpv/f0IthzDq3x3AzL/YHvWpD1CZzdouqOBYoBOqs7bjxO5tPquPEr TNTStqmxcu6bO8r88echcA== 0000943374-05-001194.txt : 20050822 0000943374-05-001194.hdr.sgml : 20050822 20050822145137 ACCESSION NUMBER: 0000943374-05-001194 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20050816 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant FILED AS OF DATE: 20050822 DATE AS OF CHANGE: 20050822 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GREENE COUNTY BANCORP INC CENTRAL INDEX KEY: 0001070524 STANDARD INDUSTRIAL CLASSIFICATION: SAVINGS INSTITUTIONS, NOT FEDERALLY CHARTERED [6036] IRS NUMBER: 141809721 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-25165 FILM NUMBER: 051040721 BUSINESS ADDRESS: STREET 1: 302 MAIN STREET CITY: CATSKILL STATE: NY ZIP: 12414 BUSINESS PHONE: 5189432600 MAIL ADDRESS: STREET 1: 302 MAIN STREET CITY: CATSKILL STATE: NY ZIP: 12414 8-K 1 form8k_081905.txt UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of Report (Date of earliest event reported): August 16, 2005 GREENE COUNTY BANCORP, INC. --------------------------- (Exact Name of Registrant as Specified in its Charter) Federal 0-25165 14-1809721 - ---------------------------- --------------------- ------------------- (State or Other Jurisdiction (Commission File No.) (I.R.S. Employer of Incorporation) Identification No.) 302 Main Street, Catskill NY 12414 - ---------------------------------------- ------------ (Address of Principal Executive Offices) (Zip Code) Registrant's telephone number, including area code: (518) 943-2600 --------------- Not Applicable -------------- (Former name or former address, if changed since last report) Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below): [ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) [ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) [ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) [ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) Item 4.01 Change in Registrant's Certifying Accountant -------------------------------------------- On August 16, 2005, the Audit Committee of Greene County Bancorp, Inc. (the "Company") approved the dismissal of PricewaterhouseCoopers LLP as the Company's independent registered public accounting firm, upon completion of services related to the audit of the June 30, 2005 financial statements. The audit reports of PricewaterhouseCoopers LLP on the financial statements of the Company for the years ended June 30, 2004 and 2003 did not contain an adverse opinion or disclaimer of opinion, nor were the reports qualified or modified as to uncertainty, audit scope or accounting principles. During the two fiscal years ended June 30, 2004 and 2003 and through the date of the dismissal, there were no disagreements with PricewaterhouseCoopers LLP on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to PricewaterhouseCoopers LLP's satisfaction, would have caused PricewaterhouseCoopers LLP to make reference to the subject matter of the disagreements in connection with its reports on the financial statements for such years. During the Company's two fiscal years ended June 30, 2004 and 2003 and through the date of the dismissal, there were no reportable events (as defined in Regulation S-K Item 304 (a)(1)(v)). The Company requested that PricewaterhouseCoopers LLP furnish it with a letter addressed to the Securities and Exchange Commission ("SEC") stating whether or not PricewaterhouseCoopers LLP agreed with the above statements. A copy of PricewaterhouseCoopers LLP's letter to the SEC dated August 17, 2005 is filed as an Exhibit to this Form 8-K. On August 16, 2005, the Audit Committee of the Company engaged Beard Miller Company LLP as the Company's new independent accountants for fiscal year 2006. During the two fiscal years ended June 30, 2004 and 2003 and through the date of the dismissal of PricewaterhouseCoopers LLP, the Company did not consult with Beard Miller Company LLP regarding any matters described in Item 304(a)(2)(i) or (ii) of Regulation S-K. Exhibit No. Description ----------- ----------- 16 Letter regarding change in certifying accountant SIGNATURES ---------- Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized. GREENE COUNTY BANCORP, INC. DATE: August 22, 2005 By: /s/ Michelle Plummer ------------------------------------- Michelle Plummer Chief Financial Officer and Treasurer EX-99.1 2 form8k_ex991-081905.txt Exhibit 16 [PRICEWATERHOUSE COOPERS LETTERHEAD] PricewaterhouseCoopers LLP 677 Broadway Albany NY 12207 Telephone (518) 462 2030 Facsimile (518) 427 4499 August 17, 2005 Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Commissioners: We have read the statements made by Greene County Bancorp, Inc. (copy attached), which we understand will be filed with the Commission, pursuant to Item 4.01 of Form 8-K, as part of the Company's Form 8-K report dated August 16, 2005. We agree with the statements concerning our Firm in such Form 8-K. Very truly yours, /s/ Pricewaterhouse Coopers LLP August 17, 2005 Mr. Keith Stolzenburg PricewaterhouseCoopers LLP 3600 HSBC Center Buffalo, NY 12403-2879 Dear Mr. Stolzenburg: The Audit Committee of Greene County Bancorp, Inc. has determined to dismiss PricewaterhouseCoopers LLP as the Company's independent accountants, effective for fiscal year 2006. As required by securities laws and regulations we request a letter from PricewaterhouseCoopers LLP confirming the Company's position with respect to PricewaterhouseCoppers LLP engagement as summarized in the attached draft Current Report on Form 8-K. Upon receipt of such letter from PricewaterhouseCoopers LLP we will attach it as Exhibit 16 to Form 8-K and file it promptly. As you are aware Form 8-K is required to be filed by August 22, 2005. We appreciate your attention to this matter and your service over the years. Sincerely, /s/ Michelle Plummer - ------------------------ Michelle Plummer Chief Financial Officer and Treasurer Greene County Bancorp, Inc. -----END PRIVACY-ENHANCED MESSAGE-----