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Town of Aurora | Town Board Meeting | May 26, 2026 2025 Audit Presentation Summary by Drescher & Malecki, LLP: Erica Handley, audit director, introduced herself and Kyle Patronik, the audit manager, and presented the results of the December 31 2025 fiscal year audit. The auditors expect to issue an unmodified opinion, or clean opinion, which is the best audit result. The financial statements will be issued by June 30 for Government Finance Officers Association compliance. Handley reported no material weaknesses, no significant deficiencies, and no compliance findings. Handley reviewed the audit deliverables, including the basic financial statements, departmental reports, Annual Financial Report compilation for New York State, management letter, and auditor communication letter. Departmental reports included review of cash receipts, cash disbursements, and bank reconciliations for departments including the Tax Receiver, Town Clerk, and Justice departments. Fund Review Erica Handley reported that the Water District funds remained steady, with fund balance increasing by about $38,000 due mainly to interest earnings. Total fund balance ended just under $1.5 million, with about $1.1 million available for water district operations. For the Highway Part-Town fund, Handley reported a decrease in fund balance of about $300,000. Revenues increased to about $2.8 million, driven by sales tax, interest earnings, and state aid. Expenditures rose due to equipment purchases, materials, plow repairs, salt purchases, and paving-related costs. Ending fund balance was just over $1.3 million. For the General Part-Town fund, or police fund, expenditures increased about $125,000 due to the Village police services invoice. Revenues stayed nearly flat. Fund balance increased by about $132,000, ending just over $3 million, with about $1.9 million assigned for the anticipated police services invoice. For the General Fund, revenues and transfers totaled about $4.3 million, up $358,000, helped by mortgage tax, interest earnings, and real property taxes. Expenditures rose to about $3.8 million, mainly due to the Senior Center doors project and higher employee benefits. Fund balance increased by just over $500,000, ending at $5.9 million. The unassigned fund balance was about $1.868 million, or 46.3% of the next year’s budget, which is within the town’s fund balance policy. Board Questions & Discussion Deputy Supervisor McCann asked whether the audit reviewed only financial numbers or also procedures and internal controls. Erica Handley explained that this was not a full internal control audit, but the auditors do review controls tied to financial reporting, including samples of receipts, disbursements, bank reconciliations, invoice approvals, numbered receipts, and timely reconciliations. Councilmember Wrazen asked whether the auditors compare year-to-year activity and look for discrepancies, especially with cash. Handley confirmed that they perform analytic procedures, compare results to expectations, and review significant changes. Highway Superintendent Gunner clarified that the Highway fund decrease was tied to equipment arriving earlier than expected, which moved spending from the 2026 budget into 2025. Board members thanked the auditors for the clean report and for keeping the board informed throughout the process. Handley said the next step is submission to the Government Finance Officers Association, with final hard copies to follow. Councilmember Armbrust moved to accept Rob Goller’s resignation as Action #193 the Town Webmaster effective May 22, 2026; Councilmember Wrazen R. Goller seconded the motion. Upon a vote being taken: ayes – five, noes – none. resignation as Town Webmaster Motion carried. accepted Councilmember Garvey moved to accept Rob Goller’s resignation as the Action #194 Town Webmaster effective May 22, 2026; Deputy Supervisor McCann R. Goller seconded the motion. Upon a vote being taken: ayes – five, noes – none. resignation as Motion carried. Town Webmaster accepted A motion was made by Councilmember Wrazen and seconded by Councilmember Armbrust to approve a temporary use permit (TUP) for Holland Action #195 TUP for HCSD at Central School District (HCSD) to use hold Day of Play event on June 22, 2026. Community Pool Upon a vote being taken: ayes – five, noes – none. Motion carried. approved Deputy Supervisor McCann moved to accept the following donation for Action #196 the Aurora Senior Center with funds being deposited to TA1000.0090 Senior monetary Center donations: donation from • $270.00 from Aktion Club for a replacement microphone Aktion Club to Councilmember Garvey seconded the motion. Upon a vote being taken: Sr. Center ayes – five, noes – none. Motion carried. accepted Councilmember Armbrust moved to accept the following donation for Action #197 the Aurora Senior Center with funds being deposited to TA1000.0090 Senior monetary Center donations with the contract to be signed by Supervisor Snyder: donation from • $5,000.00 from Erie County Legislator Lindsay Lorigo for a podium, Legislator L. skylight blinds, and acrylic sign holders Lorigo to Councilmember Wrazen seconded the motion. Upon a vote being taken: Sr. Center ayes – five, noes – none. Motion carried. Accepted 3