Exhibit 15
May 8, 2026
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
RE: FILING OF THE MARCH 31, 2026 FORM 10-Q FOR TRUSTCO BANK CORP NY
Commissioners:
We are aware that our report dated May 8, 2026, on our reviews of the interim
financial information of TrustCo Bank Corp NY as of March 31, 2026 and for the three-month periods ended March 31, 2026 and 2025, included in the
Company’s quarterly report on Form 10-Q for the quarter ended March 31, 2026, is incorporated by reference in its Registration Statements, Form S-8 (No.333-233122), Form S-8 (No. 333-175867), Form S-8 (333-272169), and Form S-3 (333-272184).
Yours very truly,
/s/ Crowe LLP