Exhibit 23.2
Consent of Independent Registered Public Accounting Firm
Seneca-Cayuga Bancorp, Inc.
Seneca Falls, New York
We hereby consent to the use in the Prospectus constituting a part of this Registration Statement, Amendment No. 2 to Form SB-2, of our report dated March 15, 2006, relating to the consolidated financial statements of Seneca-Cayuga Bancorp, Inc. which is contained in that Prospectus.
We also consent to the reference to us under the caption “Experts” in the Prospectus.
/s/ Beard Miller Company LLP
Beard Miller Company LLP
Baltimore, Maryland
May 11, 2006
