v3.26.1
Regulatory Matters
 12 Months Ended
Jun. 30, 2026
Regulatory Matters [Abstract]  
Regulatory Matters
Note 19. Regulatory Matters
 
Greene County Bancorp, Inc., The Bank of Greene County and its wholly-owned subsidiary, Greene County Commercial Bank, are subject to various regulatory capital requirements administered by federal banking agencies. Failure to meet minimum capital requirements can result in certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material impact on the Company’s consolidated financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, Greene County Bancorp, Inc., The Bank of Greene County and Greene County Commercial Bank must meet specific capital guidelines that involve quantitative measures of assets, liabilities, and certain off-balance sheet items as calculated under regulatory accounting practices. The capital amounts and classifications are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors.
 
Quantitative measures established by regulation to ensure capital adequacy require Greene County Bancorp, Inc., The Bank of Greene County and Greene County Commercial Bank to maintain minimum amounts and ratios (set forth in the table below) of Total capital, Tier 1 capital and Common equity Tier 1 capital to risk-weighted assets. In addition to maintaining minimum capital ratios, Greene County Bancorp, Inc., The Bank of Greene County and Greene County Commercial Bank are subject to a Leverage Ratio (capital conservation buffer) of 2.50% above the minimum to avoid restriction on capital distributions and certain discretionary bonus payments. Management believes that, as of June 30, 2026 and 2025, Greene County Bancorp, Inc., The Bank of Greene County and Greene County Commercial Bank met all capital adequacy requirements to which they are subject.
 
Under their prompt corrective action regulations, regulatory authorities are required to take certain supervisory actions (and may take additional discretionary actions) with respect to an undercapitalized institution. Such actions could have a direct material effect on an institution’s financial statements. The regulations establish a framework for the classification of banks into five categories: well-capitalized, adequately capitalized, undercapitalized, significantly undercapitalized and critically undercapitalized. As of June 30, 2026 and 2025, the most recent notification from regulators categorized the Bank as “well capitalized” under the regulatory framework for prompt corrective action. To be categorized as well-capitalized the Bank must maintain minimum capital ratios as set forth in the table below. There are no conditions or events since that notification that management believes have changed the Bank’s category.
 
                                 
                                 
                                                  
                             To be well               
                             capitalized under               
                 For capital      prompt corrective      Capital conservation  
(Dollars in thousands)
   Actual      adequacy purposes      action provisions      buffer  
Greene County Bancorp, Inc.
   Amount      Ratio      Amount      Ratio      Amount      Ratio      Actual      Required  
As of June 30, 2026:
                                                
Total risk-based capital
 $ 343,112    17.9 %  $ 153,618    8.0 %  $ 192,023    10.0 %    9.87 %   2.50 %
Tier 1 risk-based capital
   289,314    15.1      115,214    6.0      153,618    8.0      9.07     2.50  
Common equity tier 1 capital
   289,314    15.1      86,410    4.5      124,815    6.5      10.57     2.50  
Tier 1 leverage ratio
   289,314    9.4      123,301    4.0      154,126    5.0      5.39     2.50  
                                                  
As of June 30, 2025:
                                                
Total risk-based capital
 $ 324,323    18.4 %  $ 141,308    8.0 %  $ 176,636    10.0 %    10.36 %   2.50 %
Tier 1 risk-based capital
   252,373    14.3      105,981    6.0      141,308    8.0      8.29     2.50  
Common equity tier 1 capital
   252,373    14.3      79,486    4.5      114,813    6.5      9.79     2.50  
Tier 1 leverage ratio
   252,373    8.6      117,627    4.0      147,034    5.0      4.58     2.50  
                                                  
The Bank of Greene County
                                                
As of June 30, 2026:
                                                
Total risk-based capital
 $ 328,258    17.1 %  $ 153,615    8.0 %  $ 192,018    10.0 %    9.10 %   2.50 %
Tier 1 risk-based capital
   304,439    15.9      115,211    6.0      153,615    8.0      9.86     2.50  
Common equity tier 1 capital
   304,439    15.9      86,408    4.5      124,812    6.5      11.36     2.50  
Tier 1 leverage ratio
   304,439    9.9      123,300    4.0      154,125    5.0      5.88     2.50  
                                                  
As of June 30, 2025:
                                                
Total risk-based capital
 $ 293,952    16.6 %  $ 141,305    8.0 %  $ 176,632    10.0 %    8.64 %   2.50 %
Tier 1 risk-based capital
   271,869    15.4      105,979    6.0      141,305    8.0      9.39     2.50  
Common equity tier 1 capital
   271,869    15.4      79,484    4.5      114,811    6.5      10.89     2.50  
Tier 1 leverage ratio
   271,869    9.2      117,646    4.0      147,057    5.0      5.24     2.50  
                                 
                                 
                                 
Greene County Commercial Bank                                                 
As of June 30, 2026:
                                                
Total risk-based capital
 $ 136,943    51.3 %  $ 21,365    8.0 %  $ 26,706    10.0 %    43.28 %   2.50 %
Tier 1 risk-based capital
   136,943    51.3      16,024    6.0      21,365    8.0      45.28     2.50  
Common equity tier 1 capital
   136,943    51.3      12,018    4.5      17,359    6.5      46.78     2.50  
Tier 1 leverage ratio
   136,943    10.1      54,484    4.0      68,105    5.0      6.05     2.50  
 
                                 
As of June 30, 2025:
                                               
Total risk-based capital
 $ 122,243    46.9 %  $ 20,871    8.0 %  $ 26,089    10.0 %    38.86%   2.50 %
Tier 1 risk-based capital
   122,243    46.9      15,654    6.0      20,871    8.0      40.86    2.50  
Common equity tier 1 capital
   122,243    46.9      11740    4.5      16,958    6.5      42.36    2.50  
Tier 1 leverage ratio
   122,243    9.1      53,543    4.0      66,929    5.0      5.13    2.50