{"schema_version":"secwatch.filing_event.v1","accession":"0000943374-23-000420","form_type":"8-K","ticker":null,"cik":"0001341318","company_name":"LAKE SHORE BANCORP, INC.","filed_at":"2023-10-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.706758+00:00","generated_at":"2026-06-09T16:23:44.130156+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Lake Shore Bancorp dismisses Baker Tilly as auditor, engages Yount Hyde & Barbour","bullets":["Dismissal of Baker Tilly effective upon completion of FY 2023 audit; no adverse opinions or disagreements in prior two fiscal years.","Engagement of Yount, Hyde & Barbour as independent auditor for FY 2024, approved by Audit Committee on October 17, 2023.","No reportable events or consultations with YHB during the interim period from Jan 1 to Oct 17, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0000943374-23-000420","json":"https://secwatch.observer/filing/0000943374-23-000420.json","markdown":"https://secwatch.observer/filing/0000943374-23-000420.md","text":"https://secwatch.observer/filing/0000943374-23-000420.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1341318/000094337423000420/0000943374-23-000420-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1341318/000094337423000420/form8k_101723.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T16:23:44.130156+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"15f8cbb5127f2a5d37f377f769dadcf6b0a83b97","claim":"LAKE SHORE BANCORP, INC. dismissed Baker Tilly US, LLP as its auditor.","evidence_excerpt":"On October 17, 2023, Lake Shore Bancorp, Inc. (the “Company”) dismissed Baker Tilly US, LLP (“Baker Tilly”) as the Company's independent registered public accounting firm effective as of the date Baker Tilly completes its audit of the Company’s consolidated financial statements for the fiscal year ended December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1341318/000094337423000420/0000943374-23-000420-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"3c50686a32dbed16103a60e74f4d3502c66b3b36","claim":"LAKE SHORE BANCORP, INC. engaged Yount, Hyde & Barbour, P.C. as its auditor.","evidence_excerpt":"On October 17, 2023, the Company engaged Yount, Hyde & Barbour, P.C. (“YHB”) as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1341318/000094337423000420/0000943374-23-000420-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Yount, Hyde & Barbour, P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}