-----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,
 P4EBahdUzbSKsmncuyPYBH/4w6erSM0pEcZCwUQCjhkftVFtoK171LbjJi634flr
 NPkRv1Tuk7aeg9DUfJCzlg==

<SEC-DOCUMENT>0000943374-05-001527.txt : 20051021
<SEC-HEADER>0000943374-05-001527.hdr.sgml : 20051021
<ACCEPTANCE-DATETIME>20051021171413
ACCESSION NUMBER:		0000943374-05-001527
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20050816
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
FILED AS OF DATE:		20051021
DATE AS OF CHANGE:		20051021

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/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-25165
		FILM NUMBER:		051150420

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>form8ka_101805.txt
<TEXT>
                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 8-K/A

                                 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))


<PAGE>




Item 4.01       Change in Registrant's Certifying Accountant
                --------------------------------------------

      As previously reported by Greene County Bancorp, Inc. (the "Company") in
      its Form 8-K filed on August 22, 2005, the Audit Committee of the Company
      on August 16, 2005 approved the dismissal of PricewaterhouseCoopers LLP as
      the Company's independent registered public accounting firm, effective
      upon completion of services related to the audit of the Company's June 30,
      2005 financial statements. PricewaterhouseCoopers LLP completed its
      services related to the audit of the Company's financial statements for
      the fiscal year ended June 30, 2005 on September 28, 2005.

      The audit reports of PricewaterhouseCoopers LLP on the financial
      statements of the Company for the fiscal years ended June 30, 2005 and
      2004 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, 2005 and 2004 and through
      September 28, 2005, 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, 2005 and 2004 and
      through September 28, 2005, 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
      October 20, 2005 is filed as an Exhibit to this Form 8-K/A.

      Also as reported in the Company's Form 8-K filed on August 22, 2005, the
      Audit Committee of the Company on August 16, 2005 engaged Beard Miller
      Company LLP as the Company's new independent accountants for fiscal year
      2006. During the two fiscal years ended June 30, 2005 and 2004 and through
      August 16, 2005, 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






<PAGE>


                                   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:  October 20, 2005               By:  /s/ Michelle Plummer
                                           -------------------------------------
                                           Michelle Plummer
                                           Chief Financial Officer and Treasurer


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>form8ka_ex16-101805.txt
<TEXT>














                                   Exhibit 16



<PAGE>












October 20, 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. pursuant to Item
4.01 in the Company's Form 8-K/A report dated August 16, 2005. We agree with the
statements concerning our Firm in such Form 8-K/A.

Very truly yours,

PricewaterhouseCoopers LLP




</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
