0000943374-13-000401.txt : 20130708 0000943374-13-000401.hdr.sgml : 20130708 20130708165112 ACCESSION NUMBER: 0000943374-13-000401 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20130708 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20130708 DATE AS OF CHANGE: 20130708 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: 13957883 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_auditors-070813.htm FORM 8-K CHANGE IN AUDITORS form8k_auditors-070813.htm

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): July 3, 2013

GREENE COUNTY BANCORP, INC.
(Exact Name of Registrant as Specified in its Charter)
 
Federal
  
0-25165
  
14-1809721
(State or Other Jurisdiction
of Incorporation)
  
(Commission File No.)
  
(I.R.S. Employer
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                      Changes in Registrant’s Certifying Accountant.

On July 3, 2013, Greene County Bancorp, Inc. (the “Company”), after review and recommendation of the Company’s Audit Committee, appointed  BDO USA LLP (“BDO”) as the Company’s new  independent registered public accounting firm for and with respect to the fiscal year ended June 30, 2013, and dismissed ParenteBeard LLC (“ParenteBeard”) from that role.  The Company’s principal audit personnel at ParenteBeard had previously resigned from ParenteBeard and joined BDO.

The reports of ParenteBeard on the Company’s financial statements as of and for the fiscal years ended June 30, 2012 and 2011 did not contain an adverse opinion or a disclaimer of an opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the Company’s two most recent fiscal years and the subsequent interim period preceding ParenteBeard’s dismissal, there were: (i) no disagreements with ParenteBeard on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of ParenteBeard, would have caused it to make reference to the subject matter of the disagreements in its reports on the consolidated financial statements of the Company; and (ii) no “reportable events” (as such term is defined in Item 304(a)(1)(v) of Regulation S-K).

The Company has provided ParenteBeard with a copy of this Form 8-K prior to its filing with the U.S. Securities and Exchange Commission (“SEC”) and requested ParenteBeard to furnish to the Company a letter addressed to the SEC stating that it agrees with the statements made above. A copy of ParenteBeard's letter dated July 5, 2013 is attached as Exhibit 16 to this Form 8-K.

During the Company’s two most recently completed fiscal years and through the date of the Company’s appointment of BDO, the Company did not consult with BDO regarding (i) the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, and no written or oral advice was provided by BDO that was an important factor considered by the Company in reaching a decision as to accounting, auditing or financial reporting issues, or (ii) any matter that was either the subject of a disagreement or event, as set forth in Item 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K.


 
 
 


Item 9.01.                      Financial Statements and Exhibits.


(a)  
Not Applicable.

(b)  
Not Applicable.

(c)  
Not Applicable.

(d)  
Exhibit 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.

July 8, 2013                                By:                      /s/ Donald E. Gibson
Donald E. Gibson
President and Chief Executive Officer
 EX-16 2 form8k_exh16-070813.htm LETTER REG CHANGE IN CERTIFYING ACCOUNTANT form8k_exh16-070813.htm
Exhibit 16
 
[Letterhead of ParenteBeard]
 
 
July 5, 2013
 
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC  20549
 
Ladies and Gentlemen:
 
We have read Item 4.01 of Form 8-K, dated on or about July 5, 2013, of Greene County Bancorp, Inc. and agree with the statements contained in the second and third paragraphs therein.  We have no basis to agree or disagree with other statements of the registrant contained therein.
 
Very truly yours,
 
 
/s/ ParenteBeard LLC