A N.Y. savings bank acquired two California S&Ls;.

Empire of America, which is based in Buffalo, N.Y., received approval from the Federal Home Loan Bank Board to take over San Francisco-based Atlas Savings and Golden Pacific Savings of Windsor. Empire said it is combining the two troubled thrifts, which together have assets of $118.5 million and four offices, with Pacific Thrift, a Woodland Hills-based institution that Empire acquired in 1984. The new organization will be based in Woodland Hills and known as Empire of America-California.