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The timing of our audit will be scheduled for performance and completion as follows: Targeted for Begin Completion Audit Performance Schedule: Planning audit procedures July 2026 August 2026 Year-end audit procedures October 2026 November 2026 Audit Communications and Audit Report: Report on audit (including communications to the Village’s Board) November 2026 Significant deficiencies or material weaknesses, if any November 2026 Other management comments November 2026 Issue audit report December 2026 The aforementioned schedule is based on our prior discussions, should you wish to schedule differently, we believe we can accommodate you. Assistance to be supplied by the Village’s personnel, including preparation of schedules and analyses of accounts, will be described in a separate communication. Timely completion of the Village’s work will facilitate the completion of our audit by the targeted completion dates. Appendix A provides a description of circumstances that could significant change the targeted completion dates. Nichole M. Ruf is the engagement director for the audit services specified in this letter. Her responsibilities include supervising Drescher & Malecki, LLP’s (‘D&M”) services performed as part of this engagement and signing or authorizing another qualified firm representative to sign the audit report. Our fees will be billed as work progresses and are based on the anticipated amount of time required to complete. We estimate our fees for the aforementioned audit services relating to the basic financial statements will not exceed $23,000, inclusive of expenses for the audit of the year ending May 31, 2026. To the extent that certain circumstances, as listed in Appendix A, arise during the engagement, our fee estimate may be affected and additional fees may be necessary. Additional services provided beyond the described scope of services will be billed separately. Our fees for the additional services are as follows. We will audit the cash receipts and cash disbursements for the Village Justices at estimated fees not to exceed $1,500, inclusive of expenses. We will also assist the Village in preparing the Annual Financial Report with the New York State Comptroller at estimated fees not to exceed $1,500. If it should become necessary for the Village to request D&M to render any additional services, such services would be submitted to the Village for approval prior to D&M commencing such services. Our 2026 hourly rates for those services would be as follows: Partner $225/hr.; Senior Manager $200/hr.; Manager $175/hr.; Supervisory Staff $125/hr.; and, Staff $100/hr.