---
schema_version: "secwatch.filing_event.v1"
accession: "0000950170-24-037260"
form_type: "8-K/A"
ticker: null
cik: "0001341318"
company_name: "LAKE SHORE BANCORP, INC."
filed_at: "2024-03-27T23:59:59+00:00"
generated_at: "2026-06-04T07:01:27.959910+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Lake Shore Bancorp dismisses Baker Tilly as auditor after FY2023 audit completion

## Summary
- Dismissal effective March 22, 2024, after Baker Tilly completed FY2023 audit.
- No adverse opinions or qualifications in audit reports for FY2023 or FY2022.
- No disagreements or reportable events occurred during the engagement.
- Audit Committee of the Board approved the dismissal.

## SEC filing metadata
- accession: 0000950170-24-037260
- form_type: 8-K/A
- cik: 0001341318
- company_name: LAKE SHORE BANCORP, INC.
- filed_at: 2024-03-27T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1341318/000095017024037260/0000950170-24-037260-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1341318/000095017024037260/lsbk-20231017.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-24-037260
- JSON: https://secwatch.observer/filing/0000950170-24-037260.json
- Plain text: https://secwatch.observer/filing/0000950170-24-037260.txt

## Key facts
- Auditor Changes
  LAKE SHORE BANCORP, INC. dismissed Baker Tilly US, LLP as its auditor.
  - Action: dismissal
  - Auditor: Baker Tilly US, LLP
  source text: On March 22, 2024, Baker Tilly completed its audit of the Company’s consolidated financial statements for the fiscal year ended December 31, 2023. Accordingly, the dismissal was effective March 22, 2024.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1341318/000095017024037260/0000950170-24-037260-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.