EXHIBIT 23.4

                [LETTERHEAD OF RP FINANCIAL, LC. APPEARS HERE]

                                                           
                                                       November 12, 1998      
     


Board of Directors
Provident Bank
400 Rella Boulevard
Montebello, New York 10901

Gentlemen:

     We hereby consent to the use of our firm's name in the Form MHC-1, Form 
MHC-2 and Application on Form H-e(1) for Provident Bank, Montebello, New York, 
and any amendments thereto, and in the Form S-1 Registration Statement and any 
amendments thereto for Provident Bancorp, Inc. We also hereby consent to the 
inclusion of, summary of and references to our Appraisal Report and our 
statement concerning subscription rights in such filings including the 
Prospectus of Provident Bancorp, Inc.


                                                       Respectfully submitted,

                                                       RP FINANCIAL, LC.

                                                       /s/ James P. Hennessey

                                                       James P. Hennessey
                                                       Senior Vice President