SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

                       PURSUANT TO SECTION 13 OR 15(D) OF
                       THE SECURITIES EXCHANGE ACT OF 1934

        Date of Report (Date of earliest event reported): March 30, 2007

                           PROVIDENT NEW YORK BANCORP
                           --------------------------
               (Exact Name of Registrant as Specified in Charter)

         Delaware                     0-25233                     80-0091851
- -----------------------------  ---------------------         -------------------
(State or Other Jurisdiction)  (Commission File No.)          (I.R.S. Employer
      of Incorporation)                                      Identification No.)


400 Rella Boulevard, Montebello, New York                           10901
- -----------------------------------------                           -----
(Address of Principal Executive Offices)                          (Zip Code)

Registrant's telephone number, including area code:  (845) 369-8040
                                                     --------------



                                 Not Applicable
                                 --------------
          (Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

[  ]  Written communications pursuant to Rule 425 under the Securities
      Act (17 CFR 230.425)

[  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange
      Act (17 CFR 240.14a-12)

[  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under
      the Exchange Act (17 CFR 240.14d-2(b))

[  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under
      the Exchange Act (17 CFR 240.13e-4(c))





Item 8.01         Other Events
                  ------------

     On March 30, 2007,  Provident New York Bancorp (the  "Company")  received a
notice of partial  disallowance  of  refunds  requested  from the U.S.  Internal
Revenue  Service (the "IRS") with respect to chargeoffs and bad debt losses that
had been  claimed on the final  federal tax return  filed for Warwick  Community
Bancorp,  Inc.  ("Warwick").  Warwick was  acquired by the Company on October 1,
2004. Subsequent to the acquisition,  Warwick's final federal income tax returns
were filed for the period from January 1, 2004 through October 1, 2004 (the date
of  acquisition).  The chargeoffs and bad debt losses were claimed in connection
with  Warwick's  sale of loans  and the  underlying  collateral,  consisting  of
automobiles  and  related  lease  receivables,   which  occurred  prior  to  the
completion  of the  Company's  acquisition  of  Warwick.  The  notice of partial
disallowance  claims that there is a tax deficiency  owed by the Company of $2.3
million, reducing its refund requested, which, if upheld would cause the Company
to record additional tax expense for this item.

     The Company  has until  April 30, 2007 to respond to the notice.  While the
Company is still  evaluating  its position,  the Company  disagrees with the IRS
findings and intends to vigorously  contest the  conclusions of the IRS. At this
time, however,  the Company cannot predict the final outcome with respect to the
notice,  or the  effect on the  Company's  financial  condition  or  results  of
operations.







                                   SIGNATURES

     Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the
Registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned, hereunto duly authorized.

                                                PROVIDENT NEW YORK BANCORP



DATE: April 5, 2007                        By:  /s/ Daniel Rothstein
                                                --------------------------------
                                                Daniel Rothstein
                                                Executive Vice President