EXHIBIT 31.2

                                  CERTIFICATION

I, Robert J. Twyman, Chief Financial Officer of the Company, certify that:

     1.   I have  reviewed  this  quarterly  report on Form 10-QSB of Gouverneur
          Bancorp, Inc.;

     2.   Based on my  knowledge,  this  quarterly  report  does not contain any
          untrue  statement  of material  fact or omit to state a material  fact
          necessary to make the statements  made, in light of the  circumstances
          under which such  statements were made, not misleading with respect to
          the period covered by this report;

     3.   Based on my knowledge,  the financial statements,  and other financial
          information  included in the report,  fairly  present in all  material
          respects the financial condition, results of operations and cash flows
          of the small business issuer as of, and for, the periods  presented in
          this report;

     4.   The small  business  issuer's  other  certifying  officer(s) and I are
          responsible for establishing and maintaining  disclosure  controls and
          procedures (as defined in Exchange Act Rules  13a-15(e) and 15d-15(e))
          for the small business issuer and we have:

          a) designed such disclosure  controls and  procedures,  or caused such
          disclosure   controls  and   procedures  to  be  designed   under  our
          supervision, to ensure that material information relating to the small
          business  issuer,  including its  consolidated  subsidiaries,  is made
          known to us by others within those entities,  particularly  during the
          period in which this report is being prepared;

          b)  evaluated  the   effectiveness  of  the  small  business  issuer's
          disclosure  controls and  procedures  and presented in this report our
          conclusions  about the  effectiveness  of the disclosure  controls and
          procedures as of the end of the period covered by this report based on
          such evaluation; and

          c) disclosed in this report any change in the small business  issuer's
          internal  controls over financial  reporting that occurred  during the
          small  business  issuer's  third fiscal  quarter  that has  materially
          affected,  or is  reasonably  likely to materially  affect,  the small
          business issuer's internal control over financial reporting; and

     5.   The small  business  issuer's other  certifying  officer(s) and I have
          disclosed,  based on our most recent  evaluation  of internal  control
          over financial reporting,  to the small business issuer's auditors and
          the audit committee of small business  issuer's board of directors (or
          persons performing the equivalent functions):

          a) all significant  deficiencies and material weaknesses in the design
          or operation of internal  control over financial  reporting  which are
          reasonably  likely to  adversely  affect the small  business  issuer's
          ability   to  record,   process,   summarize   and  report   financial
          information; and

          b) any fraud,  whether or not material,  that  involves  management or
          other  employees  who have a  significant  role in the small  business
          issuer's internal control over financial reporting.


DATE:  August 3, 2007


/s/ Robert J. Twyman
-----------------------------
ROBERT J. TWYMAN
CHIEF FINANCIAL OFFICER

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