CREATE TABLE table_24348134_3 (tournament_winner VARCHAR, regular_season_winner VARCHAR)

List the number of tournament winners when iona , siena & niagara won in the regular season.
SELECT COUNT(tournament_winner) FROM table_24348134_3 WHERE regular_season_winner = "Iona , Siena & Niagara"
SELECT COUNT("tournament_winner") FROM "table_24348134_3" WHERE "Iona , Siena & Niagara" = "regular_season_winner"