2027 Budget Presentation (full text)

Town of Boston, New York 2027 Tentative Budget Presentation & Ongoing Project Discussion Prepared by Ellie Pericak, Budget Director October 14, 2026

Budget Basics 1. Every local government in New York State is required to adopt a budget for all major operating funds it maintains. Garbage & General Highway Fire Ambulance Lighting Water Refuse 2. The budget is comprised of two major parts: Budgeted Revenues Appropriations The financing Sources expected to The legally authorized limits for be used to finance operations using the estimated revenues during a single fiscal year “Money In” “Money Out” 3. What is the budget? A plan of services to be provided to the taxpayers AND the funding sources to pay for the services Future Future Upcoming Year Known Events Unforeseen Events Fund Balance (Reserves) (Contingencies) 2

Budget Basics 4. The Budget is a “Living Document” Original Budget • Adopted Annually by November 20th • Any point in the year Budget Amendments • Changing the budget for unplanned events during the year + Budget Transfers • Ex. Grant $ received, a new Capital Project is started, a planned project costs less than expected and extra money is re-allocated, etc. 5. The Budget is a PLAN  Although shown in terms of money ($), no actual money has been, spent, moved, or “set aside” for the authorized purposes. All money remains in the bank accounts of the Town Appropriations is only an authorization to spend up to that amount If Revenues fall short of expectations, Appropriations need to be assessed for cutbacks or changes to funding sources such as being taken out of Fund Balance Encumbrance is the step between Appropriation and Expenditure. A contract or purchase order is entered into, reducing the appropriations available, yet money has not yet gone out the door 3

Budget Basics 6. The Budget is Set Annually • At the end of the fiscal year, any unused appropriation (authority to spend) lapses and the new year’s budget (plan for spending) kicks in • When a department doesn’t spend all the money they are authorized to spend in that year, they don’t lose the money (the money is still in the Town’s bank account), they may just lose the authority to spend that money if it is re-allocated differently in the upcoming budget • At year-end, all unspent money rolls to Fund Balance which can then be used as a financing source in the following year, or saved for future projects 7. Multiyear Planning • Allows decision makers to set long-term priorities and work towards goals rather than making choices based only on the needs and politics of the moment Multiyear Financial Plan Multiyear Capital Plan Projects revenues and expenditures Identifies all capital and major for several years into the future. equipment needs, prioritizes Illustrates potential future results of projects, and includes maintenance current decisions cycle to sustain current capital assets 4

Budget Basics – Grocery Shopping Example (1/2) Identify the Fiscal Year Establish a Budget Revenue Shortfall Leads to Amended • This Shopping Trip • Plan to use $200 from Savings + $50 from Appropriations a friend who owes me (Revenue Sources) • Friend has not yet paid you – you don’t • Total planned to spend is $250 (this is have the $50. your appropriations) • With no other revenue source, your new budgeted spending is $200 Purchase Request • Son wants a toy that costs $15 (unplanned – no budget for this) Review Budget • Is this a priority of this trip? Is Amend Budget there enough of the $200 left • Total planned groceries come to to pay for this? $180, leaving $20 in your pocket. You allow your son to use the $20 left. Approve Purchase Request • Now you have allocated $180 • As the $15 toy is less than Groceries, $20 to Son $20, you allow him to pick up the toy 5

Budget Basics – Grocery Shopping Example (2/2) Encumbrance • Picking up the toy obligates you to pay $15 • Groceries in the cart obligate you to pay $180 • Total Encumbered is $195 Budget Review & Analysis of Expenditure Fund Balance • Checking out at the register – money • You planned to spend $250 but leaves your wallet only had received $200 • Purchase Request and encumbrance • Of the $200, you spent $195. closed for the toy ($15) and groceries ($180). Total expended was $195 You have $5 in your pocket at the end of the trip (this is your fund balance) Unexpected Revenue (Grant, bank interest, etc.) Close out Fiscal Year • You find $20 unattended on the sidewalk • The trip is over, we had $10 remaining (surplus) after (unrestricted revenue). Your fund balance is now $5 both the shopping trip and restaurant meal which we can + $20 = $25 hold onto (fund balance) to use towards the next • You can now get ice cream, put gas in your car, etc. - shopping trip, or put it towards your car payment, or If you go to a restaurant planning to spend the $25 utilities, dinner, etc. (allocating fund balance in a new on dinner (you amended your budgeted year’s budget) appropriations to include $25 Restaurant Food) then • You want to assess your next shopping trip’s needs based receive a coupon for a free drink (grant), you can on your needs at the time. Just because you spent $15 on only use that coupon on a drink as specified. The a toy last trip, doesn’t mean its best to budget another $25 needs to cover your remaining meal. Lets say $15 for toys on your next trip. Similarly, you paid for the your bill comes to $15 which you pay in full. Your restaurant meal out of a one-time revenue source. You fund balance is now $25 - $15 = $10 should not plan another restaurant meal, just because you had that during your last trip (match appropriations to planned revenue sources) 6

2027 Budget – Tentative Timeline 7

History of the “2% Tax Cap” Meaning the goal was for prices to raise 2% each year 8

History of the “2% Tax Cap” 9

Key: Under 2% 2-3% Over 3% The tax cap, which first applied to local governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of the inflation factor or 2% with certain exceptions. The law includes a provision that allows municipalities to override the cap.

"For the sixth consecutive year, the allowable tax levy growth will be limited to 2%," State Comptroller Thomas P. DiNapoli said. “Local governments are tasked with the difficult challenge of delivering essential services efficiently while managing higher costs of goods and services, as well as the persistent threat of destabilizing federal actions.” DiNapoli: Tax Cap Remains at 2% for 2027 | Office of the New York State Comptroller

Overriding the Tax Cap For 2027 the Town of Boston is proposing to override the tax cap for the 2nd time. Why? Primary Reason – Water Projects! $915,000 Water Tanks + $2,675,000 Waterlines Phase 1 + $1,085,000 Waterlines Phase 2 (initial costs) Amount Due in 2027: $242,667 in Principal + Principal: $130,000 *Increases to $175,000 in 2028* Interest just in Water Dist. 1 Interest: $179,988 *Up from $129,863 owed in 2026* Total BAN: $309,988 *So a roughly 50,000 increase in interest this year* 13 *PLUS a known $45,000 increase in principal next year (next year’s interest unknown)*

Overriding the Tax Cap From the Official Statement – the Town is required to raise taxes to repay the indebtedness. If this is being limited by the Tax Levy Limitation Law (“2% Tax Cap”), the Town is responsible for following the procedural method to surmount the limitation. 14

Overriding the Tax Cap Process: 1. Hold a Public Hearing regarding overriding the Tax Cap 2. Pass a Resolution adopting a Local Law allowing the Budget to Exceed the Tax Cap 3. Once passed, the Budget can be adopted exceeding the tax cap 15

Overriding the Tax Cap Step 1 – Public Hearing Step 2 – Resolution 16

Overriding the Tax Cap A LOCAL LAW TO OVERRIDE THE TAX LEVY LIMIT ESTABLISHED IN GENERAL MUNICIPAL LAW 3-C Be it enacted by the Town Board of the Town of Boston as follows: Section 1. Legislative Intent It is the intent of this local law to override the limit on the amount of real property taxes that may be levied by the Town of Boston pursuant to General Municipal Law § 3-c, and to allow the Town of Boston to adopt a budget for the fiscal year 2027 that requires a real property tax levy in excess of the “tax levy limit” as defined by General Municipal Law § 3-c. Section 2. Authority This local law is adopted pursuant to subdivision 5 of General Municipal Law § 3-c, which expressly authorizes the town board to override the tax cap by the adoption of a local law approved by vote of sixty percent (60%) of the town board. Section 3. Tax Levy Limit Override The Town Board of the Town of Boston, County of Erie is hereby authorized to adopt a budget for the fiscal year 2027 that requires a real property tax levy in excess of the amount otherwise proscribed in General Municipal Law, §3-c. Section 4. Severability. If any clause, sentence, paragraph, subdivision, or part of this Local Law or the application thereof to any person, firm or corporation, or circumstance, shall be adjusted by any court of competent jurisdiction to be invalid or unconstitutional, such order or judgment shall not affect, impair, or invalidate the remainder thereof, but shall be confined in its operation to the clause, sentence, paragraph, subdivision, or part of this Local Law or in its application to the person, individual, firm or corporation or circumstance, directly involved in the controversy in which such judgment or order shall be rendered. Section 5. Effective date. This local law shall take effect immediately upon filing with the Secretary of State. 17

2027 Tentative Budget Presentation 2026 2027 Budget Tentative Recap Budget Water Other Ongoing Projects Projects October 14, 2026

Town of Boston, New York 2026 Budget Recap October 14, 2026

Town of Boston, NY – 2026 Budget Allocation of 2026 Tax Levy - Allocation of 2026 Tax Levy $2,115.30 (as Percentage) $489.46 23.1% $127.11 6.0% $1,498.73 70.9% Allocation of 2026 Tax Levy - $2,115.30 County & School $127.11 Town(General & HWY) Source: 2026 Annual Report of the Department of Real Property Tax Services, County of Erie, NY NOTE: Represents 2026 taxes on a Boston home valued at $150,000 in the Hamburg Central School District with basic star exemption. 20

2026 General & Highway Fund Tax ($) $600.00 $491.04 Similar Populations to Boston $500.00 $408.76 $400.00 $300.00 $254.46 $253.14 $212.58 $193.54 $200.00 $158.29 $148.04 $127.11 $100.00 $23.35 $27.26 $- Towns Shown by Population Source: 2025-2026 Real Property Tax Comparison issued by Erie County NOTE: Represents 2026 taxes on a Boston home with a full market value of $150,000 – equalization rates are factored in 21

2026 General & Highway Fund Tax Rate (%) Boston stayed the same while Collins, Eden, Concord, & Newstead all increased from 2025 to 2026 9 8.437945 Similar Populations to Boston 8 7.365123 6.990002 7 6.680846 6.524729 6 5.668772 5 3.768702 4 3 2 1.694811 1.733009 1.433604 1 0.648654 0 Towns Shown by Population Source: 2025-2026 Real Property Tax Comparison issued by Erie County Based on each Municipalities General & Highway Tax Rates – equalization rates are factored in 22

2026 General & Highway Fund Tax Versus Tax at Fair Market Value (If Equalization Rate was 100% for all Towns) $1,600.00 Similar Populations to Boston 100% 90% $1,400.00 80% $1,200.00 70% $1,000.00 60% $800.00 50% 40% $600.00 30% $400.00 20% $200.00 10% $- 0% Colden - North Marilla - Collins - Eden - Boston - Concord - Newstead - Alden - Elma - 3,368 Collins - 5,402 6,172 7,598 8,0793 8,466 8,690 9,852 11,808 3,477 2026 Town Tax Tax At 100% Equalization 2025 Equalization Rate Source: 2025-2026 Real Property Tax Comparison issued by Erie County NOTE: Due to the 2025 equalization rate in Boston being 50%, a Boston home with a full market value of $150,00 would have a 2025 assessed value of $75,000 (compared to $78,000 at a 2024 equalization rate of 52%). The 2026 tax rate multiplies by the $75,000 assessed value. If all towns were at 100% equalization to where Fair Market Value = Assessed Value, this is what the taxes would cost based on the 2026 tax rates. More on equalization rates in later slides. 23

2026 Erie County’s Lowest Town/City Tax Rates 1. Sardinia 0.000000 2. Marilla 0.648654 3. Wales 0.668290 4. Clarence 1.382700 5. Newstead 1.433604 6. Village of Akron 1.433604 7. Grand Island 1.581520 8. Boston 1.694811 9. Alden 1.733009 10. Village of Alden 1.889516 Boston is ranked as Erie County’s 8th lowest Town Tax Rate in 2026 Source: 2025-2026 Real Property Tax Comparison issued by Erie County Based on each Municipalities General & Highway Tax Rates 24

2026 Budget Summary = + + = + + Budgeted Revenues Other Fund Balance Property Tax Expenditures Than Property Tax Planned to be Used Revenue 25

Town of Boston, NY – Past Budgets 2026 Taxes - Breakout by Fund 2025 Taxes - Breakout by Fund (as percentage) (as percentage) 0% 0% 4% 4% 16% 14% 24% 25% 28% 28% 25% 25% 3% 3% 0.5% 0.4% Total Taxation: $3,706,062 Total Taxation: $3,447,949 26

What is Fund Balance? Fund Balance is what is left after the fund's assets have been used to meet its liabilities. An increase in Fund balance could be generated by: - Projects planned for and not completed therefore $ spent is less than budgeted - Found a way to reduce costs so that $ spent was less than budgeted - Received unanticipated revenues bringing in more $ than budgeted Classifications of Fund Balance (GASB 54) Nonspendable Restricted Committed Assigned Unassigned • Not in spendable • Restrictions • Constrained to a • Intend to use for • General Fund form imposed by specific purpose a specific only • Ex. Prepaid grantors, set by Town purpose • To be used for items, bondholders, or Board • Ex. Street any purpose that inventories laws/regulations • Ex. Equipment lighting, garbage benefits the • Ex. Grant $ must Reserve, collection whole town be used for a Drainage specific project Reserve Reserve funds are essentially a legally authorized savings account for specific purposes (ex. Equipment Reserve, Buildings Reserve, Drainage Reserve) 27

Fund Balance as of 12/31/25 Annual Financial Report General Highway Fire Light Ambulance Garbage Water Nonspendable 39,726 18,229 - - - - - Reserve Accts (see below) 503,889 330,743 - - 144,860 - 403,772 Assigned for specific use 4,411 1,038,190 166,487 7,870 148,165 238,084 736,264 Unassigned 1,585,443 - - - - - - Total as of 12/31/25 2,133,469 1,387,162 166,487 7,870 293,025 238,084 1,140,036 2026 Anticipated change in Fund Balance *Estimates as of 10-2026* (294,702) (262,380) (6,583) - 40,000 41,500 81,000 Estimated 2026 Ending Fund Balance 1,295,152 775,810 159,904 7,870 188,165 279,584 817,264 2027 Planned use of Fund Balance (561,374) (277,760) - - - - - Estimated 2027 Ending Fund Balance 733,778 498,050 159,904 7,870 188,165 279,584 817,264 Calc. Minimum per Town Policy 543,057 347,898 185,560 4,189 34,600 214,920 103,058 (% of budgeted appropriations) (20%) (20%) (15%) (20%) (20%) (20%) (15%) Reserve Accounts as of 12/31/25 Reserve for Debt (per USDA Req) - - - - - - 403,772 Reserve for Ambulance - - - - 144,860 - - Reserve for Equipment - 330,743 - - - - - Reserve for Tri-Seq 8,154 - - - - - - Reserve for Sr. Facility 69,852 - - - - - - Reserve for tax stable 96,580 - - - - - - Reserve for Building & Parks 143,329 - - - - - - Reserve for Recreation 42,312 - - - - - - Reserve for Drainage 143,662 - - - - - - 503,889 330,743 - - 144,860 - 403,772 28

Town of Boston, New York 2027 Tentative Budget October 14, 2026

2026 Contract Negotiations The Town had 5 major Contractual Agreements set to expire at the end of 2026 Highway CBA 2027-2029 Adopted - Resolution 2026-59 These contracts largely dictate Fire Contracts – 3 Companies the costs of the special districts 2027-2029 and thus the taxes that will be Public Hearing Set for October 21st needed to support these services Boys & Girls Club Management Agreement 2027-2028 coming soon Upcoming: Energy Rates – Ending June 2027 EMS Contract Waste Management – Ending June 2028 In Negotiations… has been rolling since 2024 Dog Control Boarding – Sept 2026 Fire/EMS Dispatch notified that Eden Vet is terminating In Negotiations… has been rolling since 2013 the Town’s Agreement 30

2027 Budget Overview Reminder: Each fund needs to be considered individually then the funds are all considered together as a whole. The increase on 1 fund is NOT the same as the increase that change makes on the overall budget and sometimes increases/decreases occur without adjusting the tax rate 31

2027 Tentative Budget Summary = + + = + + Budgeted Revenues Other Fund Balance Property Tax Expenditures Than Property Tax Planned to be Used Revenue 32

Analytics – Total Town Revenues (2027) Displayed in Dollars ($) Shown in Percentages (%) Appropriated Appropriated Fund Balance, Fund Balance $857,271 11% State Aid, State Aid $470,424 6% Departmental Departmental Income Income, 9% $691,766 Property Tax, Property Tax Other Tax $3,891,356 51% Other Tax Items, Items $136,616 Sales Tax, 2% Sales Tax $1,600,000 21% Total Budgeted Appropriations: $7,647,433 33

Analytics – Total Town Expenditures (2027) Displayed in Dollars ($) Shown in Percentages (%) Lighting & Water (non-debt), Lighting & Water (non-debt) Debt Payments, $159,103 2% Debt Payments $613,302 8% Salaries, Garbage $1,793,885 Garbage Salaries Service, Service 24% $1,074,598 14% Employee Benefits, Employee Fire $666,000 Benefits Departments, Fire 9% $1,237,065 Departments General Fund 16% Dept Costs, General Fund EMS $891,300 EMS Service Dept Costs Service, 2% 12% $173,000 Equipment / Equipment / Capital Outlay, Capital Outlay Highway Costs, $483,485 6% Highway Costs $555,695 7% Total Budgeted Appropriations: $7,647,433 34

2027 Tentative Budget Summary Appropriated Raised by 2026 Change Appropriations Est. Revenues Fund Balance Taxation Taxes From 2026 A General 2,715,285.00 1,963,774.00 561,374.00 190,137.00 143,692.00 46,445.00 D Highway 1,739,490.00 568,935.00 277,760.00 892,795.00 877,124.00 15,671.00 SF Fire 1,237,065.00 238,000.00 0.00 999,065.00 945,104.00 53,961.00 SL Light 20,946.00 600.00 0.00 20,346.00 17,923.00 2,423.00 SM Ambulance 173,000.00 50,000.00 18,137.00 104,863.00 103,165.00 1,698.00 SG Refuse & Garbage 1,074,598.00 29,000.00 0.00 1,045,598.00 1,028,140.00 17,458.00 HA Water #1 289,663.00 10,000.00 0.00 279,663.00 226,977.00 52,686.00 HB Water #2 56,461.00 4,750.00 0.00 51,711.00 51,711.00 0.00 HD Water #1 Ext. 1 4,803.00 1,800.00 0.00 3,003.00 3,006.00 -3.00 HE Water #2 Ext. 2 34,285.00 5,000.00 0.00 29,285.00 29,275.00 10.00 HC Water #3 289,659.00 25,747.00 0.00 263,912.00 263,295.00 617.00 HF Water #3 Ext.1 12,178.00 1,200.00 0.00 10,978.00 10,978.00 0.00 Other Items per Letter of Authorization - (Excluded from Tax Cap) Transfer of Exempt Property - RPTL 520 1,615.03 3,445.39 -3,445.39 Unpaid Water 91,312.31 - - 91,312.31 726.44 -726.44 Additional Charges 1,000.00 - - 1,000.00 1,500.00 -1,500.00 TOTALS 7,647,433.00 2,898,806.00 857,271.00 3,891,356.00 3,706,061.83 185,294.17 35

Breakdown of Overall Tax Levy Increase 2026 Total Tax Levy $ 3,706,062 2027 Proposed Tax Levy $ 3,891,356 Increase in Tax Revenue $ 185,294 As shown on prior slide Assessed Value Changes Water District 1 – Capital Rate – General Fund – 30% Increase 25% Increase $43,878 increase $48,007 increase $46,635 increase Since 2020, this fund has taken Assessment Roll taxable values increased $10.7 million from 2024 $4.675 million BAN for Water tax decreases to stay under the roll to 2025 roll. Projects – principal + interest tax cap while also using fund increasing each year as the BAN balance to fund multiple Equalization rate stayed at 50% amount grows capital projects Garbage Fund Increase of Lighting Fund - 10% Increase Fire Fund – 4% Increase $2/parcel + $1/additional tote $1,849 increase $38,425 increase $6,500 increase Energy Supply Rates have 7% Contractual increase Contract has increase tied to skyrocketed. Used 62% the & LOSAP is underfunded CPI-Garbage which was 3.7% Fund Balance in last 3 years. this yr Total Increase in Tax Revenue $185,294 36

Where we sit relating to the “Tax Cap” Real Property Tax Levy 2026 $ 3,706,062 Tax Base Growth Factor 1.0068 $ 25,201 Allowable Levy Growth Factor ("Tax Cap") 1.0200 $ 74,121 Available Carryover from 2026 $ - 2027 Tax Levy Limit $ 3,805,888 2027 Proposed Tax Levy $ 3,891,356 Exceeding the Tax Cap by this amount: $ 85,468 The allowable tax revenue increase while staying under the tax cap (looking at all funds together) is: $ 99,826 Across all funds, the tax revenue increase proposed: $ 185,294 Proposed Tax Revenue that exceeds the alowable increase $ 85,468 As stated in earlier slides, the Town of Boston is proposing to exceed the Tax Cap for 2027. 37

Proposed Rate Fund 2026 Tax Rate 2027 Tax Rate Change A General 0.238565 0.310135 30% D Highway 1.456246 1.456246 0% SF Fire 1.521479 1.582338 4% SL Light 0.071894 0.079083 10% SM Ambulance 0.166278 0.166278 0% SG Refuse & Garbage 3185 units X 320 3209 units X 322 $2 Additional Totes 60 units x 149 82 units x 150 $1 HA Water #1 OM - M 0.153993 0.153993 0% Water #1 OM - C 0.592577 0.740721 25% HB Water #2 25 house w/o svc x $13. 25 house w/o svc x $13. 0% Water #2 20 parcel w/o svc x $8. 20 parcel w/o svc x $8. 0% Water #2 382 house w/ svc x $130 382 house w/ svc x $130 0% Water #2 87 parcel w/ svc x $18. 87 parcel w/ svc x $18. 0% HD Water #1 Ext. 1 0.630636 0.630636 0% HE Water #2 Ext. 2 58 house w/ svc x $285. 58 house w/ svc x $285. 0% Water #2 Ext. 2 9 parcel w/ svc x $88 9 parcel w/ svc x $88 0% Water #2 Ext. 2 1.050000 1.050000 0% Water #2 Ext. 2 0.000500 0.000500 0% HC Water #3 497 house w/svc x 370 497 house w/svc x 370 0% Water #3 82 parcel w/ svc x 130 82 parcel w/ svc x 130 0% Water #3 0.600000 0.600000 0% HF Water #3 Ext. 1 1.200000 1.200000 0% Water #3 Ext. 1 19 house w/svc x 280 19 house w/svc x 280 0% Water #3 Ext. 1 8 parcel w/ svc x 92.4 8 parcel w/ svc x 92.4 0%

Breakdown of Proposed Tax When you apply the tax rates to a house with an assessed value of $150,000 you would be paying the following: Fund 2027 Annual Tax Per Week Cost Per Day Cost General $ 46.52 (up from $35.78) $ 0.89 $ 0.13 Highway $ 218.44 $ 4.20 $ 0.60 Fire $ 253.97 (up from $228.22) $ 4.88 $ 0.70 Light $ 11.86 (up from $10.78) $ 0.23 $ 0.03 Ambulance $ 24.94 $ 0.48 $ 0.07 Refuse & Garbage $ 322.00 (up from $320) $ 6.19 $ 0.88 Total Tax (Excluding Water) $ 877.73 $ 16.88 $ 2.41 2027 Low 2027 High (on average) Water District #1 $ 23.10 $ 111.11 $ 1.29 $ 0.18 Water District #2 $ 8.00 $ 130.00 $ 1.33 $ 0.19 Water District #1 Ext. 1 $ 94.60 $ 94.60 $ 1.82 $ 0.26 Water District #2 Ext. 2 $ 245.58 $ 442.58 $ 6.62 $ 0.95 Water District #3 $ 220.00 $ 460.00 $ 6.54 $ 0.93 Water District #3 Ext. 1 $ 272.40 $ 460.00 $ 7.04 $ 1.01 NOTE: Represents estimated taxes on a Boston home with an assessed value of $150,000 39

Town of Boston Equalization Rates Rate Year State Equalization Rate Equalization Rate: NY State’s measure 2026 50.00 of a municipality’s level of assessment. 2025 50.00 2024 52.00 2023 59.50 2022 66.00 2021 73.00 2020 78.00 2019 79.00 2018 85.00 2017 87.00 2016 92.00 2015 92.00 2014 99.00 2013 99.00 2012 100.00 40

Assessed Value vs. Fair Market Value Assessed Value ÷ 2025 Equilization Rate = 2025 Full Mkt Value $ 100,000.00 0.52 $ 192,308 $ 150,000.00 0.52 $ 288,462 $ 200,000.00 0.52 $ 384,615 Assessed Value ÷ 2026 Equilization Rate = 2026 Full Mkt Value $ 100,000.00 0.5 $ 200,000 $ 150,000.00 0.5 $ 300,000 $ 200,000.00 0.5 $ 400,000 Assessed Value ÷ 2027 Equilization Rate = 2027 Full Mkt Value $ 100,000.00 0.5 $ 200,000 $ 150,000.00 0.5 $ 300,000 $ 200,000.00 0.5 $ 400,000 You are taxed on the assessed value, The charge in equalization rate is why less any exemptions… which only your market value may have changed changes upon additions to your on your tax bill every year despite no property or re-assessments changes to your property (may not change for multiple years) 41

Note example Reading your Tax Bill references 2022 tax bill (Town Hall as an example) Your Address and Property Demographics State Equalization Rate or Uniform % of Value determines Assessed Value is used Full Market Value to calculate taxes (see prior slide for calculation of Assessed Value to Subtract Exemption (below) from Assessed Market Value) Value (above) to get “Taxable” value Taxable Value x Tax Rate = Tax Amount Exemptions are listed Municipalities and Churches are Tax here and decrease Exempt. For residents, the exemption your assessed value may be Senior, Veteran, Agriculture, etc. 42

Note example Reading your Tax Bill references 2022 tax bill (Town Hall as an example) Taxes Levied by the Town Taxes Levied by the County In this Example: Town: $220.50 County: $1,919.07 Total Tax Due: $2,139.57 43

Note example Reading your Tax Bill references 2022 tax bill (Example of a Resident’s Bill) Town & County taxes are billed on the same tax bill. Below is what is attributable to the Town (as shown on an example residential bill) Taxes Levied by the Town Taxes Levied by the County Taxes Levied by the Town = $40.19 General + $208.53 Highway + $184.94 Fire + $130 Water + $23.81 EMS + $255 Garbage = $842.47 In this Example: Town: $842.47 Taxes Levied by the County = $70.72 Library + 807.58 County + ($244 + $10.54 + County: $1,378.28 $102.94 + $142.50) Sewer = $1,378.28 Total Tax Due: $2,220.75 44

Reading your Tax Bill Rates set by the Town and County are all published online. Further Erie County releases a comparison each year of all the Towns/Villages/School Districts in the County so that the taxes on a house that sells at a market value of $150,000 can be compared across municipalities School Tax County Tax Town Tax 45

Reading your Tax Bill - Exemptions Applications for Exemptions go through the Town Assessor. https://www.bostonny.gov/Assessor In the prior example, the Town has a 100% exemption so the assessed value of 1,222,600 minus exemption value of 1,222,600 equals a taxable value of 0. 46

Reading your Tax Bill - Exemptions A list of exemptions is attached as the final pages of the budget to show the aggregate value of exemptions received throughout town 2025 Exemptions: $71,139,164 Decreased 2026 Exemptions: $1,615,106 $69,524,058 47

What about all the new development in Town? Budget Total Change Over General + Increase in Yes – 2 back-to-back years of larger than Year Taxable Value Prior Year HWY Rate Tax Revenue average increases in total town taxable value… agreeing with what everyone sees 2020 $ 566,375,462 $ 5,453,023 1.719174 $ 9,375 – that there has been large development 2021 $ 573,331,004 $ 6,955,542 1.775183 $ 12,347 recently within town, adding millions to 2022 $ 580,100,606 $ 6,769,602 1.736911 $ 11,758 the assessment roll. 2023 $ 585,980,541 $ 5,879,935 1.736911 $ 10,213 2024 $ 593,427,642 $ 7,447,101 1.694811 $ 12,621 BUT… considering how general and 2025 $ 595,073,141 $ 1,645,499 1.694811 $ 2,789 highway fund is taxed at a combined 2026 $ 602,318,798 $ 7,245,657 1.694811 $ 12,280 average of $1.73 per each thousand of 2027 $ 613,079,496 $ 10,760,698 1.766381 $ 19,007 assessed value… the tax revenue brought into the town is only $12,000 - $19,000 despite adding $7.2-10.7 million of Average: $ 6,519,632 $ 1.73 $ 11,299 assessed value. Total Taxable Value For special district charges (fire / ambulance / lighting / garbage / water) – $620,000,000 those are services billed on a rate that $600,000,000 supports the costs that the town incurs on the resident’s behalf and are only billed to $580,000,000 residents in the districts that benefit from them. With new development, tax $560,000,000 revenue may go up, but so does the cost. This is especially evident in the garbage $540,000,000 fund where the town pays Waste 2020 2021 2022 2023 2024 2025 2026 2027 Management on a per parcel basis 48

Comparison of 2023-2026 & Tentative 2027 Taxes $350.00 $300.00 $250.00 $200.00 $150.00 $100.00 $50.00 $- Refuse & General Highway Fire Light Ambulance Garbage 2023 $42.10 $218.44 $197.59 $8.64 $24.94 $268.00 2024 $35.78 $218.44 $197.59 $6.91 $24.94 $298.00 2025 $35.78 $218.44 $207.47 $8.30 $24.94 $304.00 2026 $35.78 $218.44 $228.22 $10.78 $24.94 $320.00 2027 $46.52 $218.44 $253.97 $11.86 $24.94 $322.00 NOTE: Represents estimated taxes on a Boston home with an assessed value of $150,000 49

Comparison of 2023-2026 & Tentative 2027 Taxes $500.00 Note… This is the tax rate $450.00 $400.00 doubling in 2026 then $350.00 25% increase in 2027… $300.00 both pushed the Town $250.00 over the Tax Cap $200.00 $150.00 $100.00 $50.00 $- Water #1 Ext. Water #2 Ext. Water #1 Water #2 Water #3 Water #3 Ext 1 1 2 2023 Low $20.09 $8.00 $94.60 $246.25 $220.00 $272.40 2023 High $38.65 $130.00 $94.60 $443.25 $460.00 $460.00 2024 Low $20.09 $8.00 $94.60 $245.58 $220.00 $272.40 2024 High $38.65 $130.00 $94.60 $442.58 $460.00 $460.00 2025 Low $23.10 $8.00 $94.60 $245.58 $220.00 $272.40 2025 High $44.44 $130.00 $94.60 $442.58 $460.00 $460.00 2026 Low $23.10 $8.00 $94.60 $245.58 $220.00 $272.40 2026 High $88.89 $130.00 $94.60 $442.58 $460.00 $460.00 2027 Low $23.10 $8.00 $94.60 $245.58 $220.00 $272.40 2027 High $111.11 $130.00 $94.60 $442.58 $460.00 $460.00 NOTE: Represents estimated taxes on a Boston home with an assessed value of $150,000 50

General Fund Fire 0.4 2 0.3 1.5 0.2 1 0.1 0.5 0 0 2013 2015 2017 2019 2021 2023 2025 2027 2013 2015 2017 2019 2021 2023 2025 2027 Highway Ambulance 1.5 0.17 1.45 0.16 1.4 0.15 1.35 0.14 1.3 0.13 2013 2015 2017 2019 2021 2023 2025 2027 2013 2015 2017 2019 2021 2023 2025 2027 Light Garbage 0.1 350 300 0.08 250 0.06 200 0.04 150 100 0.02 50 0 0 2013 2015 2017 2019 2021 2023 2025 2027 2013 2015 2017 2019 2021 2023 2025 2027

Town of Boston, NY – 2027 Budget 2027 Taxes - Breakout by Fund (as percentage) 5% 16% General 23% Highway Fire Light Ambulance 27% Refuse & Garbage Water (All Districts) 26% Special Items Total Taxation: $3,891,356 3% 0.5% 52

5% Town of Boston, NY – General Fund 5% of your Town Tax Helps Fund: • All salaries & employee benefits (minus highway workers) • Costs to run the offices of Town Clerk / Assessor / Court / Supervisor / Code Enforcement • Costs of Dog Control / Historian / Summer Concerts / Attorney / Engineer • Costs to run Senior Programs & Youth Programs • Costs of the Advisory Boards – Conservation / Planning / Zoning • Costs to maintain all Town buildings and Town parks 2027 Large planned repairs/upgrades/projects: • Finish 2026 projects  records management grant  conversion to code software  implementation of tablets for boards  email conversion to .gov • Bucket Truck / Another Historical Marker Upgrade • Lion’s Shelter Repairs - Repainting & Stonework, New Stage, Heaters, AV System 53

General Fund Personnel Services Budget Lines 2026 Proposed 2027 A 1010.1 Town Board-PS 42,140.00 44,248.00 A 1110.1 Town Justice- PS 145,993.00 153,242.00 A 1220.1 Supervisor- PS 192,862.00 202,503.00 A 1340.1 Budget Director 4,490.00 4,715.00 A 1355.1 Assessor-PS 64,518.00 68,631.00 A 1410.1 Town Clerk- PS 137,502.00 143,122.00 Increase to Elected Officials (9 people) A 1420.1 Attorney- PS 20,775.00 21,814.00 A 1460.1 Records Mgt.- PS 18,884.00 28,534.00 $14,447 A 1620.1 Buildings- PS 36,823.00 38,658.00 A 3510.1 Dog Control- PS 16,896.00 17,741.00 Increase to Remaining A 3620.1 Safety Inspection-PS 175,569.00 184,089.00 Appointed Employees (29 Employees) A 5010.1 Supt of Highways-PS 109,995.00 115,492.00 $51,842 A 6772.1 Prog for Aging-Per Sv 40,383.00 42,420.00 A 7110.1 Parks- PS 156,336.00 160,161.00 A 7270.1 Event Coordinator 3,206.00 3,450.00 A 7510.1 Historian-PS 4,552.00 4,780.00 A 8010.1 Zoning-Per Service 7,868.00 10,870.00 A 8020.1 Planning- Pers Svc 6,294.00 9,511.00 A 8710.1 Conservation-Per Ser 3,147.00 544.00 1,188,233.00 1,254,525.00 Proposed Increase Over 2026 Cost 66,292.00 54

General Fund Personnel Services Budget Lines 2025 Employee Changes 2026 Employee Changes PT Code Hired 2 New Board Members PT Deputy Town Clerk Hired New Deputy Town Clerk Highway MEO Hired Highway MEO Hired (x2) Currently hiring for 5 positions Laborer Hired 1 Retirement / 1 Resignation / 2 1 Retirement / 1 Termination / 1 Elected Terms Ended Resignation 6 Employees went on Leaves of 9 Employees went on Leaves of Absence Absence (ST Disability / Workers Comp / unpaid leave) (ST Disability / Workers Comp / unpaid leave) 55

Salaries of Elected Officials ADOPTED ADOPTED TENTATIVE 2025 2026 2027 OFFICER SALARY SALARY SALARY Supervisor 47,436 49,808 52,298 Councilman 10,033 10,535 11,062 Councilman 10,033 10,535 11,062 Councilman 10,033 10,535 11,062 Councilman 10,033 10,535 11,062 Town Clerk 58,070 60,974 64,023 Town Justice 23,236 24,398 25,618 Town Justice 23,236 24,398 25,618 Superintendent of Highways 83,048 87,200 91,560 57

Salaries of Elected Officials – 2026 Comparison to Peer Towns 2026 HWY Super 2026 Town Clerk 2026 Supervisor 2026 Town Justice 2026 Council Members $- $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 Alden - 9,852 Newstead - 8,690 Concord - 8,466 Boston - 8,093 Eden - 7,598 Collins - 6,172 58

General Fund Revenue Sources - 2027 Displayed in Dollars ($) Shown in Percentages (%) NYS Funding Department NYS Funding Department (AIM & grants), Income, Interest & (AIM & grants) Income Interest & $64,989 $107,700 Earnings, 3% 5% Earnings Rent of the $101,616 5% Rent of the Trooper Trooper Barracks, Barracks $98,964 4% Franchise Fees, Franchise Fees $110,505 5% Sales Tax, Property Tax Sales Tax Property Tax, $1,115,000 52% 9% $190,137 Court Fines Court Fines, 8% $165,000 Mortgage Mortgage Tax Tax, 9% $200,000 59

Town Board •Cont - $2,000 ($1,000 decrease) – Anticipating 1 board member to attend training Justice •Equip - $500 Town + $2,800 JCAP (Added JCAP) – misc. small equipment / JCAP application for Jury Chairs & Shredder •Cont - $5,700 (same as prior year) - Office supplies, law books, trainings, membership dues, court interpreter, stenographer Supervisor •Equip - $500 (same as prior year) – misc. small equipment •Cont - $6,000 ($1,000 decrease) - Office supplies, membership dues, trainings (anticipate 1 instead of 2 people to attend NYAOT Training) Finance •Accounting Fees - $4,000 ($1,000 decrease) – Accounting consulting, payroll processing fees, stop pymts  Decreased consulting fees •Auditor - $18,000 ($2,000 decrease) – Need full Town Financial Audit and Departmental Audits / Historically did not hit $20k so decreased Assessor •Equip - $0 (same as prior year) – No requests for 2026. New computer, monitors, file cabinet, printer, chairs all purchased in last couple yrs •Cont - $3,000 (same as prior year) – Office supplies, trainings, membership dues, payment of Assessment Board of Review Members. Fiscal Agent •Cont - $10,000 (same as prior year) – BAN Issuance Financial Advisors Town Clerk •Equip - $500 (same as prior year) – misc. small equipment •Cont - $3,000 ($250 decrease) - Office supplies, membership dues, trainings. Have not used full budget in last couple years. Attorney •Cont - $60,000 ($12,500 increase) - Attorney for the Town Retainer (+ council to PB, ZBA, Assessment Review Committee as needed) + BAN Issuance Legal Council + Legal Costs for Article 78’s (large increase in those filed in past 2 years) Personnel •Cont - $8,000 ($100 decrease) – $6,500 HR Consulting Services through EBC working on personnel policies, employee manual, personnel & I-9 file compliance, FLSA, employee leaves, etc. + $700 for ID cards & compliance trainings + $800 new business cards & changing docs to use .gov

Engineer •Cont - $20,000 (same as prior year) – Engineer fees booked to general fund have become mostly MS4 submittals, SWPP Reviews, and a few reviews of ZBA/PB projects. The bulk of engineering lately is for capital projects. Considered decreasing but we might need to contract with our engineers for further Code Enforcement support services Records Management •Pers Svc – Funding towards reviewing/organizing returned scanned documents. Getting Code Software running. Website document updates. •Cont - $4,700 (same as prior year) – Biels vault storage, Shredding service, Docuware Maintenance Agreement Buildings •Equip - $50,000 (same as prior year) – Potential projects: New blinds for community room & offices / potential need of Rooftop AC upgrades / insulating Town Hall Roof / Stage, Heaters, & AV system for Concerts / Spray Foam of HWY barn / Fire Alarm System for B&G Club Building •Cont - $130,000 (same as prior year) – Parking lot crack filling & sealing, wax & seal floors, carpets, cleaning supplies, utilities, building maintenance agreements, pest control, repairs on all Town owned buildings, painting of town hall, etc. Central Communications •Equip - $15,000 (same as prior year) – Code Enforcement Software ongoing implementation costs •Cont - $35,000 (same as prior year) - $27,000 for software programs (Website, Logics Financial Software, Timeclock , TSL Tax Software, Williamson Law Book, eCode), email accounts, phone system, IT service calls (rate of IT is $125/hr) Central Print & Mail •Cont - $22,000 (same as prior year) - Printer costs & mail costs Other Gen Gov't Support •Cont - $22,800 ($1,200 increase) - Grant Writing Services ($1,900/month) Special Items •Insurance - $112,000 ($5,000 increase) – expect roughly 4.5% increase - early estimate around $108,000 package + $3,500 cyber •Municipal Dues - $4,500 ($200 increase) •Judgements & Claims - $600 ($100 increase) •Taxes on Town Property - $6,500 ($1,500 increase) – Prior year tax rate increases + current expected increases affect town properties too •Contingent Acct - $3,000 ($2,000 decrease)

Dog Control •Equip - $250 (same as prior year) – misc. small equipment / doesn’t often request much for equipment •Cont - $3,000 (same as prior year) - Fuel, supplies, van repairs Safety Inspection (Code Enforcement) •Equip - $1,000 ($500 increase) – Requested laptop docking station & dual monitors on 3rd Code Desk •Cont - $7,500 ($1,500 decrease) - Office supplies, mileage reimbursement for sight reviews, trainings (increased in 2026 due to additional staff - costs did not raise as much as expected so reducing some) Public Safety •Cont – $1,400 (same as prior year) – For boarding up unsafe buildings / property clean up charges Highway Superintendent •Equip - $500 (same as prior year) – misc. small equipment •Cont - $5,000 (same as prior year) - office supplies, HWY employee drug testing, highway medical supplies, HWY boot allowance Highway Garage •Cont - $28,000 ($2,000 increase) - Uniforms & rugs, cleaning supplies, National Fuel, NYSEG, ECWA for Highway barn Street Lighting & Traffic Control •Traffic Control - $6,000 (same as prior year) – NYSEG for the 3 traffic lights & new road signs •Street Lighting - $35,000 ($5,000 increase) - Supply costs increased significantly Publicity •Cont - $4,000 (same as prior year) – Job postings, public hearing notices, newsletters, mailings Program for Aging •Equip - $0 (same as prior year) – Most large equipment was replaced in 2024 by Erie County Sr Services •Cont - $9,000 (same as prior year) - Senior Nutrition supplies, meals on wheels mileage reimbursements, senior van services Band Concerts •Cont - $6,500 ($2,000 decrease) – Concerts, supplies, SESAC licensing *expecting $2,500 ASI grant + $4,000 Town funds*

Parks •Equip - $22,000 (same as prior year) – $20,000 towards a bucket truck (to be split with HWY) + $2,000 misc. small equipment •Cont - $25,000 (same as prior year) – portable toilet rental, weed control application, paint for fields, clay for baseball fields, dog waste stations, fuel & maintenance on tractors, repairs to any lawn damage/shelter vandalism Youth Programs •Cont - $80,000 ($5,000 increase) – funding towards Boys & Girls Club Historian & Historian Property •Historian - $700 (same as prior year) – memberships to ancestry, Fold3, Newspaper.com / GAHWNY Membership & Conference •Historical Equip - $3,000 (same as prior year) – Looking to replace a worn-out historical marker in town as well as a historical headstone/ looking at grants for new markers Celebrations •Cont - $22,000 – ($3,000 decrease) – Memorial Day, 4th of July, Christmas, etc. Adult Recreation •Boston Seniors - $16,000 ($1,000 increase) - bus trips, entertainment & supplies for their meetings •Boston Young at Heart - $16,000 ($1,000 increase) - bus trips, entertainment & supplies for their meetings Other Culture / Rec •$1,000 Lease Agreement with Boston Free Library •$1,000 Agreement with FeedMore (NEW) + $1,000 Agreement with Bread of Life Outreach (BOLO) (NEW) Zoning •Cont - $5,000 (same as prior year) - supplies, ZBA public hearing notices, trainings, Town planner consultation Planning •Cont - $8,000 (same as prior year) - supplies, membership dues, public hearing notices, trainings, Town planner

Electric & Power •Cont - $500 (NEW) – EV Charging Pedestals service fees Drainage & Erosion •Drainage / Erosion – both at $0 (Reserve fund is around $147,000  2026 project set to pull from Reserve Fund, will do the same if there’s a qualified project identified in 2027) Conservation •Pers Svc - $544 ($2,603 decrease) – have not used clerk hours •Cont - $7,000 ($450 increase) - CAC supplies, Fishing Derby, LEAF Event, snowshoeing event, pond clean out, stipends for board members Cemetery •Cont - $900 ($600 increase) - damage or tree removal to town-maintained cemeteries set to $600 expected cost / Cobble hill Cemetery liaison pymt of $300 Other Home / Community Services •Brush & leaf pickup - $78,000 ($7,000 increase) – Pickup of brush & leaves by the Highway dept. during spring & fall Employee Benefits •Retirement - $150,000 ($15,000 increase) •Social Security - $96,000 ($5,000 increase) •Worker’s Comp - $20,000 ($1,000 increase) •Unemployment Insurance - $6,000 (same as prior year) •Disability Insurance - $1,000 (same as prior year) •Medical Insurance - $139,000 ($44,000 increase) – 3 current employees added NEW plans in 2026 Debt Service •Trooper Barracks Debt – 2026 payments total $64,410 Transfers to Capital Projects Fund •$40,000 (same as prior year) - Proposed projects include Tennis Fence, Fixing up North Boston Baseball Diamond, Playground at Town Hall

Town of Boston, NY – Highway Fund 23% 23% of your Town Tax Covers: • Salaries of Highway Workers & Employee Benefits • Costs of salt and sand for winter plowing • Costs of stone & asphalt in summer • Costs to repair roads within the town • Costs to purchase & repair town owned trucks & equipment 2027 Planned repairs/upgrades: • Various road repairs/paving • $72,700 – 2027 Chevy HD 2500 with Plow • $90,000 – 2027 Ford 450 with dump box • $20,000 – Bucket Truck (Split with Parks) 65

Highway Fund Personnel Services 2026 Budget - Figured based on payrate of each of the 6 union employees 2026 Budget figured using (4) MEO V + (1) MEO III + (1) MEO I General Repairs: $ 248,745.00 29 wks w/25 hrs OT per EE Snow Plowing - Town: $ 220,182.00 19 wks w/200 hrs OT per EE Brush (General Fund Reimb) $ 33,235.00 4 wks of 6 EE's $ 502,162.00 All Highway Fund Salaries Estimated: $ 38,415.39 Social Security & Medicare Budget: $ 39,000.00 (7.65% ER Side) 2027 Budget - Figured based on payrate of each of the 6 union employees *HWY Contract has 10% increase in hourly rate for 1st year* 2027 Budget has (3) MEO V + (1) MEO IV + (1) MEO III + (1) MEO (II) General Repairs: $ 271,380.00 29 wks w/25 hrs OT per EE $37,198 increase Snow Plowing - Town: $ 231,720.00 19 wks w/175 hrs OT per EE on salaries Brush (General Fund Reimb) $ 36,260.00 4 wks of 6 EE's (overall 7.4%) $ 539,360.00 All Highway Fund Salaries over prior year Estimated: $ 41,261.04 Social Security & Medicare (7.65% ER Side) Budget: $ 42,000.00 (6.2% Social Security & 1.45% Medicare) 66

Employees • Salary increases dictated by the Union Contract (2027-2029) – 10% increase for 2027 / 5% in 2028 • Social Security increased $2,000 as overall salaries increased • Workers Comp / State Retirement – kept the same as 2026 • Health Insurance – increased $6,000 - 15% premium increase. HRA usage is about 75% and buffers some of the increase CHIPS, PAVE-NY, EWR, & POP • State funding – State maintained nearly same funding as 2026 for all categories. • Expecting $133,841 CHIPS / $28,489 PAVE-NY / $24,112 Extreme Winter / $18,993 POP • Revenues match whatever expenditures are submitted for reimbursement up to these amounts General Repairs • Summer Roadwork, Chipsealing, NovaChip – $205,000 ($1,353 increase to round off number) • Fuel costs - $60,000 (same as prior year) • Road drainage – $30,000 (same as prior year) Machinery • Equip - $185,000 ($73,000 decrease) – Highway requested $72,700 for a new 2027 Chevy HD 2500 with Plow + $90,000 for a 2027 Ford 450 with Dump Box + $20,000 towards a Bucket Truck (split with parks) • Cont - $65,000 (same as prior year) - repairs on trucks. As new trucks are cycled in, the repair costs are decreasing. Misc Brush & Weeds • Cont - $5,000 (same as prior year) - Removal of trees overhanging the road where the highway guys can’t get Snow Removal • Plowing Supplies $190,695 – ($60,000 increase) – While salt costs are increasing (expected to go up 63% in 2027), every year this account has left over money. $100,000 increase was requested, $60,000 was added for now

Town of Boston, NY – Highway Fund 24% TOWN OF BOSTON HIGHWAY DEPARTMENT TRUCK & EQUIPMENT INVENTORY UPDATED 10/2026 YEAR MAKE MODEL SERIAL # COST NEW ASSET # There was a stretch from 2011 – 1976 OSHKOSH SNOWBLOWER 15387 $ 93,000.00 12625 1995 CHAMPION GRADER 720A X025422X $ 30,000.00 12622 2020 where there was no equipment 1996 INTERNATIONAL PAYSTAR 5000 4X4 2HTTEAER7TC045237 $ 116,500.00 13282 purchased/replaced other than the 1998 INTERNATIONAL DUMP TRUCK 1HTGLAHT6WH516628 $ 95,000.00 13281 2000 VIBROMAX ROLLER 752C JKC789002 $ 72,323.00 12633 Chevy Silverado used by the HWY 2000 GMC SWEEPER 1GDP7C1C4YJ507747 $ 130,000.00 Superintendent. 2001 GRADALL XL3100 4X4 SN0311312 $ 170,225.00 13180 2002 OSHKOSH PLOW TRUCK/DUMP 10TBRAF372S074086 $ 121,000.00 13179 This was one of the ways the town 2004 OSHKOSH PLOW TRUCK/DUMP 10TBRAF344S080205 $ 116,515.00 13178 used to stay under the tax cap 2005 ODB LCT650 LEAF VACUUM 33405621 $ 16,632.00 12718 2006 ODB LCT650 LEAF VACUUM 9064659 $ 17,460.00 12719 2007 JOHNSON VT650 SWEEPER 49HAADBV17DX59422 $ 184,660.00 (11) Assets purchased & 2007 MORBARK BRUSH CHIPPER 4S8SZ191 17W0 51346 $ 35,388.00 12720 2009 FORD F550 PICKUP/PLOW TRK 1FDAF57R09EA35637 $ 85,254.00 13175 received between 2009 DODGE 4500 PICKUP/DUMP 3D6WD66L39G524393 $ 48,790.00 13173 2020 -2026 2010 FINN T90 HYDRO SEEDER 1F9HS1624AF135365 $ 42,500.00 13289 2011 JOHN DEERE 310J LOADER BACKHOE 1TO310JXJB0200935 $ 68,400.00 13172 (10 replacements + 1 new trailer) 2010 HTC CONVEYOR 1800G BJ02481122 $ 6,888.00 13294 2020 WESTERN STAR 4800SB 4X4 PLOW TRK 5KKDBBDV6LPLF9226 $ 256,108.75 13295 (10) Assets Sold/Traded in 2020 JOHN DEERE 5100M TRACTOR 4X4 1LV5100MPLK404356 $ 138,227.05 13302 2021 WESTERN STAR 4700SF DUMP TRUCK 5KKHAVDV0MPMN0360 $ 168,659.00 13303 between 2020 - 2026 2021 BOMAG ROLLER BW 120 SL-5 961880 701088 $ 35,173.71 13307 1987 OSHKOSH PLOW TRUCK/DUMP 2022 TOWMASTER TILT DECK TRAILER 4KNBT272XNL161911 $ 10,201.20 13308 1988 FERGUSON ROLLER 2022 WESTERN STAR 4700 SF DUMP TRUCK 5KKAAVDV6NPNM4195 $ 211,858.00 13309 1993 TRAIL KING TRAILER 2023 JOHN DEERE 544 P LOADER 1DW544PACNLZ16590 $ 179,816.82 13310 1999 INTERNATIONAL DUMP TRUCK 2023 CHEVROLET SILVERADO 2500HD 1GC5YNE75PF244154 $ 56,814.00 13492 2003 FORD F550 PICKUP 2023 INTERNATIONAL CV 515 1HTKTSWM8PH133481 $ 92,941.00 12750 2003 FORD F550 PICKUP 2024 CHEVROLET SILVERADO 3500HD 1GB4YSE72RF374068 $ 64,853.00 13494 2005 NEW HOLLAND TL90A 4X4 TRACTOR 2024 INTERNATIONAL CV 515 1HTKTSWM3RH642316 $ 172,040.00 12801 2006 JOHN DEERE 444J LOADER 2025 INTERNATIONAL CV 515 Awaiting Delivery $ 178,476.00 2009 FORD F550 PICKUP/PLOW TRK 2027 Freightliner PLOW TRUCK/DUMP Awaiting Delivery $ 359,902.00 2018 CHEVROLET SILVERADO 2500HD 68

Highway Chipseal (Oil & Stone) Novachip (Asphalt) • Benefits: Flexible, small cracks tend to • Benefits: Smoother, can last up to 20 years heal themselves, gives life to weathered with minimal maintenance, fast surfaces while protecting underlying base, application – open to traffic in minutes, no provides good traction, costs up to 30% loose stones less • Downsides: higher road temperature, • Downsides: Loose stones, oil on cars, raises road surface unless first milled snowplows scrape stones, needs to be down, prone to cracks, more expensive reapplied every 5-10 years 69

Highway Revenue Sources - 2027 State Aid (CHIPS, PAVE-NY, EWR, POP), Int. Fund Rev., $205,435 $78,000 Fuel Reimbursement, $500 Interest & Earning, $60,000 Property Tax, Sales Tax, $892,795 $225,000 Total Revenues: $1,461,730 70

Town of Boston, NY – Fire Fund 26% Contractual Payments to 3 Fire Departments 2026 2027 • Boston Fire Co $237,468 $254,092 (7% increase) • North Boston Fire Co $237,468 $254,092 (7% increase) • Patchin Fire Co $237,468 $254,092 (7% increase) • Total $712,404 $762,277 ($49,873 increase) Dispatch Services through Hamburg / Healthworks Costs • Dispatch – 3% Increase from $25,953 to $26,732 (BUT contract in negotiation) • Healthworks – Estimated at $12,060 SVC Award Contractual • Firefly Admin Costs - LOSAP - $9,000 • Pinsky Law - $5,000 Workers Comp for 3 Fire Departments • Unsure of rates coming out of a 2-Year Rate Lock LOSAP Program for 3 Fire Departments • Proposing $400,000 contribution (half funded by Sales Tax / half by taxes) • Underfunded for many years with a growing gap (see next few slides) 71

Fire LOSAP (Length of Service Award Program ) Nationwide – the investment platform used to invest and grow the money in the funds. This is where the LOSAP money is sent to and where it “sits”. Landmark Wealth Management – the broker who watches the markets, investing/moving the money in the way that is hopefully the best benefit to the program. These are the people who come meet with the Town quarterly. Firefly – the “math people” who crunch the numbers, calculate the needed contribution and generate the annual report. This company never actually sees the money, they get paid a separate fee solely to do the math, create reports for the fund, and assist with beneficiary forms *Town switched from Penflex to Firefly Nov. 2024* 72

Fire LOSAP – Quick Demographics Changes: • The number of overall participants went from 189 to 185. • The number of members earning a year of service credit decreased from 74 to 67. • 1 Person reached Entitlement Age and became eligible to collect their accrue service • 4 Entitled participants collecting for 10+ years died and stopped receiving payments • 1 Pre-entitlement age participant died  death benefit owed at end of 2025 is $20,000 • 1 Resignation/forfeiture of a Non-Vested member 73

Fire LOSAP – Info from the PRIOR Annual Report Warnings of Insolvency mentioned by Penflex starting in 2021/2022 This became urgent in 2023 when the funding ratio dropped below 40% 74

Fire LOSAP – Info from the current Annual Report Better investment return rates also helped! 2025 Contribution was $325,000… Town Board started allocating Excess No excess sales tax available to allocate Sales Tax towards LOSAP to help the 2026 Contribution was $510,754 funded ratio move in the right direction ($400,00 Budget / $110,754 Excess Sales Tax) 75

Fire LOSAP – Info from the current Annual Report 2026 – Finally seeing progress!... Back to the 49% funded ratio the Town was at 10 years ago 76

Fire LOSAP – Info from the current Annual Report Need to pay $238,761 for the next 20 years just to pay off what has already been accrued as unfunded – this is all Historical Earnings… nothing towards future earnings 77

Fire LOSAP – Info from the current Annual Report The $238,761 Historical pay off… is added to a Calculated Current Cost of $133,078 (in 2026) & $124,158 (in 2027) which is the expected NEW cost added each year based on current or future expected membership.. Which leaves the town with a total annual contribution needed around $400,000 78

Fire LOSAP – Info from the current Annual Report The Town will be owing around $400,000 for the foreseeable future 79

Fire LOSAP Year Town Suggested Excess Jan 1st Net Actuarial Unfunded Funded Contribution Contribution (Deficit) in Program Accrued Liability Ratio Contributions Assets (A) Liability (B) (B) – (A) (A) / (B) 2016 $250,000 $395,731 ($145,731) $2,701,947 $5,436,844 $2,734,897 50% 2017 $150,000 $378,920 ($228,920) $2,704,923 $5,483,157 $2,778,234 49% 2018 $150,000 $395,806 ($245,806) $2,696,928 $5,530,110 $2,833,182 49% 2019 $200,000 $427,111 ($227,111) $2,350,328 $5,623,064 $3,272,736 42% 2020 $200,000 $406,935 ($206,935) $2,597,368 $5,700,428 $3,103,060 46% 2021 $200,000 $407,550 ($207,550) $2,549,887 $5,608,312 $3,058,424 45% 2022 $193,189 $397,518 ($4,329) $2,612,629 $5,623,649 $3,011,020 46% $200,000 2023 $200,000 $399,491 + $50,519 $2,169,892 $5,622,804 $3,452,912 39% $250,000 2024 $134,624 $412,311 + $22,313 $2,422,623 $5,761,223 $3,338,601 42% $300,000 2025 $325,000 $390,803 ($65,803) $2,627,007 $5,751,269 $3,124,262 46% 2026 $110,754 $409,952 +100,802 $2,837,992 $5,742,202 $2,904,210 49% $400,000 2023/2024 is first time in the Net Program Assets = the value of the cash, stocks, bonds held in the past 10 years that the Town met fund and being invested the suggested contribution Actuarial Accrued Liability = The benefits earned by the firefighters via service points that the Town will be obligated to pay out 80

Fire LOSAP Year Town Suggested Excess Jan 1st Net Actuarial Unfunded Funded Contribution Contribution (Deficit) in Program Accrued Liability Ratio Contributions Assets (A) Liability (B) (B) – (A) (A) / (B) 2016 $250,000 $395,731 ($145,731) $2,701,947 $5,436,844 $2,734,897 50% 2017 $150,000 $378,920 ($228,920) $2,704,923 $5,483,157 $2,778,234 49% 2018 $150,000 $395,806 ($245,806) $2,696,928 $5,530,110 $2,833,182 49% 2019 $200,000 $427,111 ($227,111) $2,350,328 $5,623,064 $3,272,736 42% 2020 $200,000 $406,935 ($206,935) $2,597,368 $5,700,428 $3,103,060 46% 2021 $200,000 $407,550 ($207,550) $2,549,887 $5,608,312 $3,058,424 45% 2022 $193,189 $397,518 ($4,329) $2,612,629 $5,623,649 $3,011,020 46% $200,000 2023 $200,000 $399,491 + $50,519 $2,169,892 $5,622,804 $3,452,912 39% $250,000 2024 $134,624 $412,311 + $22,313 $2,422,623 $5,761,223 $3,338,601 42% $300,000 2025 $325,000 $390,803 ($65,803) $2,627,007 $5,751,269 $3,124,262 46% 2026 $110,754 $409,952 +100,802 $2,837,992 $5,742,202 $2,904,210 49% $400,000 Unfunded Liability = The amount of money the Town would need to come up with in cash right now to add to the “program assets” if the Town had to pay the whole fund out right now Funded Ratio = There is only enough money invested to cover this percentage of what benefits are owed. Meaning if the Town 81 had to pay out the whole obligation right now, there are currently only enough funds to pay out 49 cents to each dollar owed.

Fire LOSAP 10/5/22 Meeting with Landmark Wealth & Penflex – As previously discussed… this is The Town was Provided the Following Options: being worked into the Annual Contribution Amount by Firefly • Amortize the $3 million unfunded liability & pay off as if it were debt – this would result in an annual payment of roughly $280,000 for next 20 years or $235,000 for next 30 years. Meanwhile no current Freeze the members are able to earn service credits and you are not adding any new members. Simply paying off the program debt. This leaves possibility to unfreeze in future • The plan ends and either the town has to come up with $3 million to make this full payout or pay out everyone at 46 cents to the dollar of what they are owed. Terminate • 2025 update would be having to come up with $3.1 million or pay out at 46 cents to each dollar owed & pay out • Switch from a defined benefit plan to a defined contribution plan • Defined Benefit – Town owes $20/month to each member per each year of service Change the • Defined Contribution - Town would pay $X to the plan each year and the payout to members varies based Plan on how the investments do • The town would have to make or exceed suggested contribution (currently $400,000/year) • Funding options: 20-25% Property Tax Increase in Fire Fund / Allocate Additional Sales Tax here / Mix of Get funded the 2 sources / Consolidate the 3 fire companies into 1 or 2 companies and use some of the contractual ratio back dollars saved towards LOSAP up The discussion of a large tax increase was first brought up in 2022… the Town did a 10% tax increase for 2026… mixed with increased Sales Tax Allocation… to bring this appropriation line up to $400,000 82

Cost to Outfit a Single Firefighter Note: Pictures shown are for illustrative purposes only. Real costs vary based on location, supply & demand, and inflation 83

Dispatch Services – Fire & EMS 2025 Total Dispatch Calls: 2026 Total Dispatch Calls: (January – June) Boston EMS: 632 Boston EMS: 295 Boston Fire: 125 Boston Fire: 66 North Boston Fire: 121 North Boston Fire: 76 Patchin Fire: 91 Patchin Fire: 55 Grand Total: 969 Total So Far: 394 Town’s current cost per call for Dispatching is around $40. The Dispatch Agreement with Hamburg Dispatch is currently in Negotiations. 84

Town of Boston, NY – Ambulance Fund 3% of your Town Tax Covers: BES service’s roughly 50-60 calls a month – 3% around 600-700 /year! $80,000 - $120,000 in Contractual Costs with BES  Contractual (2027 contract in negotiation) - Operational Costs such as first aid Payment to the supplies, cleaning supplies, medical examiner, training, insurance, Boston Emergency Squad maintenance or software costs on equipment, resident co-pays, & other expenses • Agreement through Hamburg Dispatch Services • 2027 Est. Cost = $14,400 (3% increase) BUT… NEW contract in negotiation Healthworks • Physicals & respirator tests – Estimated $4,000/year • Building utilities ($7,500) Other Contractual Costs • Fuel for Ambulances ($8,000) Workers Comp • Budgeted $6,000 • Defined contribution LOSAP program • Budgeted $12,000 85

Town of Boston, NY – Ambulance Fund 3% of your Town Tax Covers: 3% • Contract signed with Gorman Ambulance in January 2024 for the purchase of a new Ambulance to replace the 2008 Ambulance. New Ambulance First half was paid in 2024, remainder paid in 2026 at final delivery! Total cost came to $272,418 paid out of the Ambulance District Reserve Fund. Prior Ambulances • *Paid off the 2016 purchased Ambulance in September 2024!* 86

Town of Boston, NY – Ambulance Fund 3% EMS Operating Revenue: Either the Patient Requiring Transport Pays or Taxpayers Pay It is a common misconception that ambulance transportation is a free and essential public service in which the cost is completely covered by local taxes, like police or fire. The reality is that EMS agencies generally rely on four different revenue sources to cover operation costs. The four sources are: Patient Fees & Local Taxes Grants Donations Insurance Payments When transported to a hospital, the EMS agency can bill the patient for the service. EMS agencies cannot charge the patient more than the rate set by the local government authority. This funding model puts more of the cost of providing EMS on the actual users, instead of all taxpayers in the community. Local taxes are still required to support additional operating costs. Source: Texas EMS Alliance – The Cost of Readiness 87

EMS Equipment Needs Equipment Needs: Estimated Cost Estimated life about 8- 10 yrs. Current New Ambulance (Both – 1 more urgent than other) $275,000 each ambulances bought in Heart Monitors/ Defibrillators / AED’s / Automatic 2008 (replaced in 2026) Chest Compression Devices $84,912 FEMA Grant in 2018 & 2016 (2) Power Loaders / (2) Power Cots $101,440 FEMA Grant in 2022 (1) paid for by resident (2) Lucas Mechanical CPR $20,000 each donations & (1) is a donation from Legislator Mills in 2023 (2) Mounts for the Lucas Devices $700 each (2) Toughbook Replacements (for EPCR on rigs) $3,500 each 88

EMS Equipment Needs Technology helps the squad better serve the community. But… Technology comes at a hidden ongoing cost... • Internet / data plans • Software • Replacement or repairs After the 2024-2026 purchase of the Ambulance through the Ambulance District, the Boston Emergency Squad will be responsible for all future equipment purchases. There will be a fund where annual contributions will be put from either the Ambulance District funding, donations, or billing revenue received. 89

Ambulance Billing Snippets from the Billing Policy: • The main function of the billing program is to have the Billing Service (currently PAB) bill the insurance of the patient who was transported to the hospital. It is anticipated most revenue will be recovered through these means. • Residents of the Town of Boston, in consideration of Ambulance District tax dollars supporting BES, will have their co- pays, coinsurances offset. This means that after insurance payment the account will be closed. • Any non-residents will be pursued for their copay or co-insurance that is due after insurance payment. Note: Rates were updated in April 2026 90

History of Payments from Town towards Emergency Services The disparity in payments between these emergency services has existed for decades. The last 10 years the Town has worked to increase funding to both these necessary services Boston Emergency Squad Fire Companies $90,000 $250,000 $80,000 $70,000 $200,000 $60,000 $150,000 $50,000 $40,000 $100,000 $30,000 $20,000 $50,000 $10,000 $- $- 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Boston Emergency Squad Fire Companies • 2016 - $37,000 • 2016 - $164,903 • 2021 - $40,000 (8% Increase in 5 years) • 2021 - $191,534 (16% Increase in 5 years) • 2026 - $80,000 (100% increase in 5 years) • 2026 - $237,468 (24% increase in 5 years) Received $43,000 more in 2026 than 10 years ago Received $72,565 more in 2026 than 10 years ago 91

History of Payments from Town towards Emergency Services Comparison of % Increases 60% Since 2020 both contracts have seen considerable raises 50% 40% 30% Both experienced funding freezes for most of the 2010’s… especially after the tax cap 20% implementation in 2012 10% While the Ambulance Company 0% displays as receiving a much 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 lower dollar value from the town, this chart shows that they have -10% had larger percentage increases Boston Emergency Squad Fire Companies authorized by recent town boards 92

Town of Boston, NY – Lighting Fund Less than 1% of your Town Tax Covers: 0.5% • Street lighting district costs The Town of Boston partnered with NYSEG to replace existing street lighting with energy efficient LED Lighting back in 2019. This program regulated usage and initially saved taxpayers money while saving energy and reducing greenhouse gases. 93

Town of Boston, NY – Lighting Fund 0.5% 2019 – LED conversion lowered usage & made the monthly usage consistent However, supply rates have climbed so high that it replaced all the savings the Town received from the LED upgrades & costs are back to 2019 levels 94

Town of Boston, NY – Lighting Fund Usage remains consistent… Zooming in on the effects of supply rate changes starting in 2022: only fluctuating between 1,500 kwh and 3,000 kwh 0.5% seasonally… Comparably, Lighting District - Usage (kwh) Jan 2018 was 11,434 kwh 3,500 3,000 2,500 2,000 1,500 1,000 500 - Jan-22 Jul-22 Jan-23 Jul-23 Jan-24 Jul-24 Jan-25 Jul-25 Jan-26 Jul-26 Nov-22 Nov-23 Nov-24 Nov-25 Nov-26 Mar-22 Mar-23 Mar-24 Mar-25 Mar-26 Sep-22 Sep-23 Sep-24 Sep-25 Sep-26 May-22 May-23 May-24 May-25 May-26 Comparable to 2018/2019 costs prior to LED conversion Lighting District - Cost ($) $2,000 New Energy Aug 2026 Jan 2022 Supply Contract $1,475 $1,500 $1,046 $1,000 $500 New Energy Supply Contract $- Jan-22 Jul-22 Jan-23 Jul-23 Jan-24 Jul-24 Jan-25 Jul-25 Jan-26 Jul-26 Nov-22 Nov-23 Nov-24 Nov-25 Nov-26 Mar-22 Mar-23 Mar-24 Mar-25 Mar-26 Sep-22 Sep-23 Sep-24 Sep-25 Sep-26 May-22 May-23 May-24 May-25 May-26 95

Utility Rates Town’s Electricity Supply Rate Contracts: Town’s Natural Gas Supply Rate Contracts: 2020 – 2022 : $0.04319/kwh More than doubled 2020 – 2022 : $0.35580/Therm More than doubled 2022 – 2023 : $0.09411/kwh 2022 – 2023 : $0.8356/Therm Slight decrease Scaled ½ way back 2023 – 2024 : $0.08520/kwh 2023 – 2024 : $0.5249/Therm 2024 – 2027 : $0.07788/kwh Slight decrease 2024 – 2027 : $0.5084/Therm Slight Decrease Entered 3 Year Agreements for Both in 2024 Source: https://www.nyserda.ny.gov/Energy-Prices/Electricity 96

NYSEG (green) Part of the pie Utilities - Electricity chart discussed here regarding proposed rate increases Supply Part discussed on last few slides NYSEG’s Rate Plan filed June 30th, 2025 showed proposed rate increase of 23% - part of the push to update infrastructure as NYS Laws are pushing residents towards electricity and away from Natural Gas. 97

Utilities - Electricity LANCASTER, N.Y. — June 16, 2026 — New York State Electric & Gas (NYSEG) has completed its upgrades to the Cobble Hill Substation, which will improve reliability, resilience, and capacity for customers in the towns of Boston, Colden, East Concord, and Glenwood. This substation serves approximately 3,700 customers in Western New York. The investment is part of Avangrid and NYSEG’s investment plan to improve grid infrastructure through 2030 to meet the growing energy demands on homes and businesses and protect the community against severe weather events. The substation is located on Hunn Road and is approximately 50 years old. This spring, NYSEG procured a 56 MVA transformer which will provide the energy load for the community. 98

Feb. 2025 - The Town had its highest gas bills across all accounts since 2019/2020 with the Utilities – Natural Gas supply charges making up a larger part of the bill than the actual gas delivery by National Fuel Town Hall Cost ($) HWY Garage Cost ($) Supply Charge Delivery Charge Final Bill Supply Charge Delivery Charge Final Bill 1400 2500 1200 2000 1000 800 1500 600 1000 400 500 200 0 0 Dec-20 May-21 Dec-25 Oct-21 Mar-22 Jan-18 Apr-19 Jul-20 Aug-22 Jan-23 Apr-24 Jul-25 Sep-19 Feb-20 Sep-24 Feb-25 Jun-18 Nov-18 Jun-23 Nov-23 Oct-21 Mar-22 Jan-18 Apr-19 Jan-23 Apr-24 Dec-20 May-21 Dec-25 Jul-20 Aug-22 Jul-25 Sep-19 Feb-20 Sep-24 Feb-25 Jun-18 Nov-18 Jun-23 Nov-23 -200 -500 -400 EMS Building Cost ($) Cost ($) Supply Charge Delivery Charge Final Bill Supply Charge Delivery Charge Final Bill 1200 350 1000 300 800 250 600 200 400 150 200 100 0 50 Oct-21 Mar-22 Jan-18 Apr-19 Jul-20 Aug-22 Jan-23 Apr-24 Jul-25 Dec-20 May-21 Dec-25 Sep-19 Feb-20 Sep-24 Feb-25 Jun-18 Nov-18 Jun-23 Nov-23 -200 0 Oct-21 Apr-19 Apr-24 Dec-20 May-21 Dec-25 Mar-22 Jan-18 Jul-20 Aug-22 Jan-23 Jul-25 Sep-19 Feb-20 Sep-24 Feb-25 Jun-18 Nov-18 Jun-23 Nov-23 -400 -50 -600 -100 99

Town of Boston, NY – Garbage & Refuse 27% 27% of your Town Tax Covers: • Garbage Service through Waste Management • Contract was formally bid out in summer of 2019 - Waste Management was the only bid response. They included renewal clauses in their bid which ended up being exercised in 2022. - Originally included weekly trash, recycling, & bulk. This changed in 2022. - “Blended value recycling” in the contract meant the town was recouping some recycling costs through 2021-2022. However late 2022 into 2023, the Town started seeing costs double or triple what they were through the early years of the contract. 2024 came down some in the first half before ticking back up at the end. July 2025 set a record high recycling cost of $5,259 for the month! Recycling Cost ($) $7,000.00 $5,000.00 $3,000.00 $1,000.00 ($1,000.00) May-21 May-22 May-23 May-24 May-25 May-26 Mar-21 Mar-22 Mar-23 Mar-24 Mar-25 Mar-26 Jan-21 Jul-21 Jan-22 Jul-22 Jan-23 Jul-23 Jan-24 Jul-24 Jan-25 Jul-25 Jan-26 Jul-26 Sep-21 Sep-22 Sep-23 Sep-24 Sep-25 Nov-21 Nov-22 Nov-23 Nov-24 Nov-25 100

Garbage 2022 started the large garbage & recycling totes with Town of Boston - Solid Waste & Recycling (Tons) separated bulk pickup… 4,500.00 Solid Waste tonnage 4,000.00 has decreased since Recycling Volume 3,500.00 increased in response 3,000.00 2,500.00 Recycling Close-up 400.00 2,000.00 350.00 1,500.00 300.00 250.00 1,000.00 200.00 500.00 150.00 100.00 - 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 50.00 Newspaper/Cardboard Comingle Recycling Total - 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Solid Waste Total Newspaper/Cardboard Comingle 101

WM – At Your Door Service At-Your-Door Service was added as a Contract Amendment in 2021 to start 1/1/2022 https://www.youtube.com/watch?v=lVqWgzoCw18 102

At Your Door Service – Eligible Materials How do you currently recycle your unwanted paint, motor oil, electronics, thermostats, anti-freeze or batteries? Give the At-Your-Door Service a try! 103

At Your Door Service – Scheduling a Pickup / Ineligible Materials To schedule a pickup visit: https://www.wmatyourdoor.com/residential/ 104

Changes Implemented: • Totes – Uniform 96 gallon totes provided by Waste Mgmt • Stickers – Sold by town Clerk for $3 each to be attached to Waste Mgmt – additional bags of trash (not exceeding 60 lbs) that will not fit in the tote Contract Renewal • Recycling – also in totes, now collected bi-weekly • Bulk Pickup – Once per month up to 3 items (call to schedule pickup) • Additional Tote – Residents can add an additional tote for an annual (July 2022 – June 2028) charge of $150 with increases following the annual contract increases (contact the Town Clerk to setup) • Contract Increases – 5% increase in July 2023 & July 2024. The last 3 years are tied to the CPI for Garbage & Trash (2025 was 6.1% / 2026 was 3.7%). 105

Waste Mgmt – Additional Totes & Bag Stickers Over 80 residents have additional totes… most requested in the 1st year and another uptick in 2026 Over 1,500 stickers since Aug 2022 – 411 sold in 2025 so far These are consistently purchased 106

Waste Mgmt – Contract Renewal (July 2022 – June 2028) Financial Aspects of the Contract: Garbage Collection• Total Town: $910,798 6 months at $74,048 + 6 months at $77,751 (estimated) Cost • Per Parcel: $284 6 months at $23.08 + 6 months at $24.23 • Total Town: $99,100 6 months at $8,053 + 6 months at $8,463 (estimated) At-Your-Door Cost • Per Parcel: $30 6 months at $2.51 + 6 months at $2.64 • Based on Blended Value Calculation (example on next slide) – Could be good or bad • Processing Fee is $95/ton • Residue Fee is $240/ton Recycling Cost • Excess Contamination Fee is $275/ton • • Total Town: $40,000 estimated (monthly average is $3,300) • Per Parcel: $12 Fuel Surcharge / •. Baseline Each July can have an adjustment based on the average fuel price over the 12 months prior… fuel price of $4.85/gallon Fund Balance • Total Town: $16,045 Policy • Per Parcel: $5 Interest Revenue • Brings in $29,000 to buffer the cost of $9/parcel Total Cost • $284 + $30 + $12 + $5 - $9 = $322 Rates change • July 2026 - mid-year • Town needs to budget for 6 months at current rate and 6 months at the anticipated new rate 107

Waste Mgmt – Contract Renewal (July 2022 – June 2028) Blended value netted the Town a rebate for 13 months & low costs Recycling Cost - “Blended Value” Calculation Example: for 6 months. Now, since the market changed, the Town is seeing astronomical recycling costs Revenue Share Calculation - Single Stream Current Compostion Market Commodity Index * % Value/Ton Values OCC (Cardboard) PPW OCC #11 18.52% $ 145.00 $ 26.86 Mixed Paper (All other paper) PPW #54 Mixed Paper 48.68% $ 75.00 $ 36.51 Aluminum Beverage Cans SMP for Aluminum Cans (Loose, cents/lb. dropped off @ RC) 0.24% $ 1,740.00 $ 4.18 Steel/Tin Cans SMP for Steel Cans (Sorted, baled, $/ton and picked up) 2.37% $ 320.00 $ 7.59 PET (Plastic #1) SMP for PET (baled, cents/lb. picked up) 3.70% $ 600.00 $ 22.23 Natural HDPE (Plastic #2) SMP for Natural HDPE (baled, cents/lb. picked up) 0.61% $ 1,160.00 $ 7.08 Colored HPDE (Plastic #2) SMP for Colored HDPE (baled, cents/lb. picked up) 1.31% $ 640.00 $ 8.39 PP Plastics #5 Plastics PP post consumer (baled cents/lb, picked up) 0.34% $ 460.00 $ 1.57 Glass Actual Value 17.22% $ (29.71) $ (5.12) Residue Residue Fee 7.00% $ (240.00) $ (16.80) Total/Blended Value 100.00% $ 92.49 MRF Processing Fee (Annual adjustment) $ 95.00 50% share above Fees $ (2.51) *Blended Value is Calculated Monthly. *PPI means the higher of the prices issues by RISI Pulp & Paper Index for the New England Region, Domestic Price, 1st issue of the month retroactive to the first of the month. *SMP means the higher of the price published at www.SecondaryMaterialsPricing.com for the New York Region, first dated price each month, retroactove to the first of the month. *Actual Value means the average price paid to or charged to the processing facility during the month of delivery, less any freight or other charges paid to third parties. *Residue Audits will be conducted periodically. If residue exceeds the 7% threshold, excess residue tonnage will be charged at a rate of $275.00 per ton. *When blended value is above the processing fee, Town gets 50% of the difference. When blended value is below the processing fee, Town pays processing fee minus the blended value. 108

16% Town of Boston, NY – Water Districts 16% of your Town Tax Covers: • Water District Costs through ECWA • Hydrant breaks and misc. repairs • Debt payments on construction and repairs (varies by district) Ongoing or recent repairs/upgrades: District 1 District 2 District 3 • Crestwood Tank Repairs • Rice Hill Tank Repairs • Wohlhueter Tank Repairs • Pump station • New pump station • New pump station improvements generator generator • Water line replacements • Water line replacements 110

The Town’s Waterlines are Lease Managed by ECWA What does that mean? The Town of Boston entered into Lease-Management Agreements with ECWA for District 1 and 2 back in 1986 Since then: Town: Owns the Infrastructure (pipes in the ground, water towers, pump stations, and all related mechanical pieces). The Town has to pay for repairs/replacements because it owns the infrastructure. ECWA: Operates, maintains, and ensures that the system works. They handle tasks like pumping, monitoring flow, repairs, and compliance with regulations. On the day to day, they handle water main breaks. At least yearly, they notify the town of what systems need replacement and where the most breaks have been occurring. Additionally, they supply the water and bill the resident for each parcel’s individual water usage. 111

16% Town of Boston, NY – Prior Water Bonds $4,000,000 Water Debts $3,500,000 $3,000,000 $2,500,000 Only District 3 & $2,000,000 Dist. 3 Ext. have Prior Bonds Outstanding $1,500,000 $1,000,000 $500,000 $- Water Dist. 2 Water Dist. 3 Water Dist. 1 Water Dist. 2 Water Dist. 3 Extension Extension 2023 Balance $- $- $- $3,584,900 $56,250 2024 Balance $- $- $- $3,464,400 $50,000 2025 Balance $- $- $- $3,339,100 $43,750 2026 Balance $- $- $- $3,208,900 $37,500 2027 Balance $- $- $- $3,073,700 $31,250 112

16% Town of Boston, NY – Prior Water Bonds Year Paid Off 2050 2048 2045 2040 2040 Only District 3 & Dist. 3 Ext. have 2035 Prior Bonds 2032 2030 Outstanding 2025 2020 Water Dist. 1 Water Dist. 2 Water Dist. 2 Extension Water Dist. 3 Water Dist. 3 Extension Years till Payoff 25 22 20 15 14 10 6 5 Paid off in Paid off in Paid off in 2023 2022 2022 0 Water Dist. 1 Water Dist. 2 Water Dist. 2 Extension Water Dist. 3 Water Dist. 3 Extension 113

Total Length of Water Lines Information regarding ongoing projects and current B.A.N.s (Bond Anticipation Notes) discussed in detail in next section Source: Erie County Water Authority - GIS Mapping System 114

Town of Boston, New York Water Projects October 14, 2026

Water District 1 – Crestwood Tank Water District 2 – Rice Hill Tank Water District 3 – Wohlhueter Tank WATER TANK REPAIRS

Water District 1 - Crestwood Tank Before After 117

Water District 2 – Rice Hill Tank Before After 118

Water District 3 – Wohlhueter Tank Before After 119

Water Tank Repairs - $1,825,000 Bond Resolution - Dated 6/16/2021 See Resolutions 2021-34 & 2021-35 for Bond Resolution & 2021-36 for Agreement with ECWA to coordinate the repairs Maximum Cost District 1 Crestwood $ 375,000 District 2 Rice Hill $ 635,000 District 3 Wohlhueter $ 815,000 $ 1,825,000 Period of probable usefulness is 40 years 120

Bid in May 2022 / Completed May 2024 Bid Results came in at $1,013,790, significantly lower than anticipated… this is the amount the Town sold a BAN for Final payment from Town to ECWA for closeout of project was in May 2024 Project came in under budget by $115,070! 121

Bond Anticipation Note (BAN) Issuance – NEW Water Debt 2022- 2023 BAN for Water Tank Repairs sold effective 10/6/22 at a 3.87% interest rate Interest of $39,233.67 due 10/6/23 and is split across all water funds 122

Bond Anticipation Note (BAN) Renewal – NEW Water Debt 2023- 2024 BAN Renewal for Water Tank Repairs sold effective 10/5/23 at a 4.5% interest rate with a premium bringing the net interest rate down to 4.2323% Interest of $42,787.83 is due 10/4/24 and is split across all water funds Will also owe 1st principal payment on the BAN in 2024 in the amount of $26,790. 123

WATERLINE REPLACEMENTS

Yes – this 1 small Boston State Road Between Meadow & Ripple section took 3 years Watermain Replaced in 2022/2023 from start to finish! Received $150,000 CDBG grant / ARPA Funds Covered the Remainder Total Project Cost: $491,881 January 2021 March 2022 Awarded Resolution 2022- September 2023 $150,000 13 Award Final Asphalt top CDBG Construction Bid course February 2021 August 2022 2024 Resolution Resolution 2022-58 Close out Final bill 2021-13 Contract, Enter Short-Form paid to New Engineering Agreement for Come Back Work Frontier 125

RFQ for Engineering Services – Town Water Projects Received 4 proposals – Selected the 2 Engineers already operating as Town Engineers 126

Explaining Lease-Managed Water Districts The Town is a Lease-Managed Water District. As ECWA is more familiar with the break history This means the infrastructure is publicly owned and day-to-day maintenance, they provide the (Town owned) but operated and maintained by Town a list every couple years of recommended a public water authority (ECWA) through a repairs based on break history. contractual lease agreement. Town of Boston • Retains ownership of the infrastructure as an asset • Maintains responsibility for major capital improvements, such as replacing aging water lines • Pays the public authority (ECWA) a fee for the management services provided Erie County Water Authority • Manages the day-to-day business operations including billing & customer service • Performs regular maintenance and non- capital repairs on the system This 2020/2021 list was from when the Town started • Provides the actual water supply by delivering treated water in bulk discussing doing the repairs. This was used to create the 1st Map Plan and Report in August 2020 127

Note the concentration Water Line Repairs Needed of leaks/breaks at the north end of town New Year… New List… Same Priorities 128

Water Line Repairs Needed Average of 6 water main breaks a year in District 1 For 2024/2025 list… • #1 is NEW • #7 was expanded • Now instead of 4 being HIGH priority, 7 items are HIGH priority 129

Breakdown on next slide Original Cost Estimate in August 2020 was $10.6 million

Original Cost Estimate in August 2020: $10.2 million waterlines +$402,772 Pump Station = $10.6 million This is the breakdown of the $10.6 million mentioned on the prior slide

Cost estimates from CPL’s 2020 Engineering Report At the $10.6 million original cost estimate – this is what the new debt was estimated as per parcel per year for 30 years assuming a 3% interest rate Still not even half of what is anticipated Currently Water District 1 pays about $112/year ($23 maintenance + $89 capital) on a house with assessed value of $150,000 (slide #50) 2027 Budget increases Capital rate by 25% and will raise the cost on a house with assessed value of $150,000 to $134/year ($23 maintenance + $111 capital) 132

• Applied for CDBG Grant (awarded $100,000) • Used ARPA Funds of over $300,000 • 6th Application for WIIA sent in to NYS EFC • Will need to BAN/Bond the rest (initial bond resolution approved $10.8 mill – revised and re- adopted a new bond resolution in 2023)

2021 WIIA Application: 2022 WIIA Resolution 2021-69 Application: 2023 WIIA Denied Resolution 2022-62 Application: 2024 WIIA Denied Resolution 2023-66 Application: 2025 WIIA Denied Resolution 2024-34 Application: 2026 WIIA Denied Resolution 2025-70 Application: Denied Resolution 2026-55 Submitted – Awaiting Answer

Sectioning the Projects CDBG Section Phase 1 shown in green highlight focusing on the North end of town Phase 2 & 3 will be working down the center of town towards the south end (hitting the remaining red lines) 136

Starting Phase 1 2021-2024 CDBG/ARPA Section 2024-2026 Phase 1 shown in green highlight CDBG – Boston State Road between Meadow & Ripple Phase 1 – Valley Circle, Heinrich, Zimmerman, Herman Hill, South Abbott 137

= Done = Phase 1 Water Line Repairs Needed (CDBG/ARPA) Grouping determined by priority as well as geographic location Note how long these repairs were pushed off to avoid taking on a large water project & the associated costs 138

Water Line Replacements – Phase 1 1 year after original 2020 (September 2021 Cost Estimate) estimate of $10.6 million for the total project, there is now a Phase 1 estimate of $3.8 million 139

Water Line Replacements – Phase 1 (Sept 2022 updated costs) 1 year later, the 2021 estimate of $3.8 million for Phase 1 is now $5.2 million In one year, cost estimate rose from $3,836,370 to $5,188,005 (up $1,351,635) At this point (2022): • In Engineering design stage • Hoping to get DOH/ECWA approvals late 2022/early 2023 (Did not actually come through till Summer 2024) • Hoping to go out to bid in February/March 2023 (Actually ended up being July/August 2024) • Construction summer of 2023 (Actually awarded end of 2024/ construction in 2025-2026) Financing: • WIIA – 2021 & 2022 applications on full project denied. Applied in 2023 -2026 for just phase 2 & 3. • BAN (Bond Anticipation Note) – will go out to financing after bids received. Bond Resolution from November 2021 initiated this and was amended in July 2023 for updated costs (BAN issued October 2024) 140

Water Line Replacements – Phase 1 Another year passed (May 2023 updated costs) and the cost estimate went from $5.2 million to around $5 million Completed in 2022-2023 with CDBG/ARPA Funds Bid in August 2024 141

Water Line Replacements – Phase 2 & 3 (May 2023 updated costs) Phase 2 is now $8.2 million and Phase 3 is $1.8 million for a total project cost estimate of $15.6 million (compared to original $10.6 million) Upcoming… Upcoming… 142

Water Line Replacements – Amendatory Bond Resolution (July 2023) Due to Total Project Cost increasing $5 million, an amended bond resolution was needed 2021 Original Bond Resolution authorized borrowing up to $11,058,000 based on October 2021 total project cost estimate 2023 Amendatory Bond Resolutions increased authorized borrowing up to $15,656,000 based on May 2023 total project cost estimate 143

Water Line Replacements – Phase 1 Went out to Bid! (August 2024) Finally got all health department & DOT approvals & went out to bid in July 2024 8 Bids Received… only 1 of which exceeded the estimated cost of $3,851,000. Low Bid was 716 Site Contracting for $2,415,741 Original Estimate from Sept. 2021 was $2,774,000… So the bid even came in lower than that! 144

Water Line Replacements – Phase 1 Went out to Bid! (August 2024) 8 Bids Received – Low Bid was 716 Site Contracting for $2,415,741 145

Water Line Replacements – Award Bid for Phase 1 (August 2024) 8 Bids Received – Low Bid was 716 Site Contracting for $2,415,741… Awarded the bid on 8/21/24 Engineer Costs – Phase 1 Construction Costs – Phase 1 146

Water Line Replacements – Financing for Phase 1 (Sept/Oct 2024) Construction Costs $ 2,415,741 8 Bids Received – Low Engineering Costs $ 355,000 Bid was 716 Site Contracting for Admin Costs $ 259 $2,415,741… Awarded Amount Financed by BAN Issuance $ 2,771,000 the bid on 8/21/24 Water Tank Amount Re-Issued $ 987,000 Total 2024 BAN Issued $ 3,758,000 At the October 2024 BAN Renewal for the Water Tanks, the Town also issued new money for Phase 1 147

Bond Anticipation Note (BAN) Sale – October 2024 2024- 2025 Reason for 15% Tax Increase in Water District 1 going into 2025 • BAN for Water Tank Repairs AND Phase 1 of Waterline Replacements sold effective 10/3/24 at a 3.69% interest rate which is less than the 2023 rate of 4.5% • Interest due 10/3/25 is $138,670 split across all water funds with the majority hitting District 1 due to the new $2,771,000 of Phase 1 being solely in District 1. • Principal payment (water tank portion) due in 2025 will be $37,000 split across all water funds. 2026 will have another $35,000 principal on the water tank and $96,000 principal on Phase 1 148

Bond Anticipation Note (BAN) Sale – October 2025 2025- 2026 Reason the Capital Code of Water District 1 was doubled on the 2026 Budget • BAN for Water Tank Repairs AND Phase 1 of Waterline Replacements sold effective 10/2/25 at a 3.49% interest rate which is less than the 2024 rate of 3.69% • Interest due 10/2/26 is $129,863 split across all water funds with the majority hitting District 1. • Principal payment on the water tank portion due in 2026 will be $35,000 split across all water funds as well as the first principal payment will be due on Phase 1 in the amount of $96,000 paid solely by District 1 & 1 Ext. 149

Water Line Replacements – Phase 1 Status Update (October 2025) Pictures from construction: Old vs. New Pipes 150

Water Line Replacements – Phase 1 Status Update (October 2025) Pictures from construction: Old vs. New Pipes 151

Water Line Replacements – Phase 1 Status Update (October 2025) Pictures from construction: Crossing 391 152

Water Line Replacements – Phase 1 Status Update (October 2025) Pictures from construction: Interconnects to Houses 153

Water Line Replacements – Phase 1 Status Update (October 2025) Pictures from construction: Reconstruction 154

Water Line Replacements – Phase 1 Status Update (October 2025) 2 Change Orders were approved, (both per discussions with ECWA and NYSDOT) 1st was regarding moving the Heinrich Section into the road 2nd relates to changes in the planned Creek & Road Crossings Project still running lower than initial cost estimates ($2,774,000 from 2021 or $3,851,000 from 2023)… Additional costs will be paid for from interest earned on the BAN or pulled out of Fund Balance 155

Water Line Replacements – Phase 1 Status Update (October 2025) August 2025 – Partial Completion of 9,650 of the 10,770 linear feet (90% Complete) 156

Water Line Replacements – Phase 1 Status Update (October 2026) 18-Mile Creek Crossing • Drilling did not work • Awaiting Emergency Permit for Open Cut (awarded in November 2025 but then the weather did not allow for work to proceed… had to wait till Spring 2026) 157

Water Line Replacements – Phase 1 Status Update (October 2026) May 2026 – Completion of 18 Mile Creek Crossing 158

Water Line Replacements – Phase 1 Status Update (October 2026) July 2026 – Pay App 6 leaves the project at 99.45% Complete Why is Phase 1 not Fully Complete yet? There is still a punch list of items that need to be settled. Some examples are below. These little things sometimes take more time than the waterline replacement themselves Oct 2026 – All items complete except for 2 159

Water Line Replacements – Phase 2 160

Water Line Replacements – Phase 2 Engineering Cost Related to Phase 2 – Resolution 2025-91 Roughly 4.3 miles of water line (Think 219 North Boston exit to Orchard Park exit) 161

Water Line Replacements – Phase 2 May 2025 – New Engineering Report Condensing Phase 2 & 3 into a singular remaining phase… adds the Secondary Source recommendation from ECWA’s 2024/2025 Recommendations (not on previous Engineering Reports or Bond Resolutions – will need to Amend the Bond Resolutions again before we can go out for financing on this Priority 11 Already Fixed 162

Water Line Replacements – Phase 2 (Addition of Secondary Source) 163

Water Line Replacements – Phase 2 Engineering Report 164

Water Line Replacements – Phase 2 Engineering Report 165

Water Line Replacements – Phase 2 Engineering Report The Town needs to decide if they will be creating the district overlay as that changes potential cost structures and future budgets. Consolidation Study & District Overlay options discussed on upcoming slides 166

Water Line Replacements – Phase 2 Status Update (October 2026) Geotechnical Wetland Delineation & Investigation Survey Permitting (Res. 2026-17) (Res. 2026-18) 167

Water Line Replacements – Phase 2 Status Update (October 2026) Archaeological Investigations required by SEQRA – Negative NYSOPRHP Declaration Declared (Res. 2026-39) (Res. 2026-40) 168

Water Line Replacements – Phase 2 Status Update (October 2026) Adopt Lateral Restrictions within Agricultural NYS Dept of Agriculture & Districts Markets – Agricultural District Review (Res. 2026-41) Awaiting Additional Reviews & Approvals 169

Water Line Replacements – Phase 2 Status Update (October 2026) Joint Permit Application for Article 15 – Protected Waters Permit & Article 24 – Freshwater Wetlands Permit & Nationwide Permit 58 with a blanket Water Quality Certification through the U.S. Army Corps of Engineers (July 2026) 170

Water Line Replacements – Financing for Phase 2 (Oct 2026) Phase 2 Engineering Costs $ 991,130 Geotechnical Study $ 77,900 Wetlands Delineation $ 11,703 At the October 2026 BAN Archaeology Study $ 4,795 Renewal for the Water Rounding to nearest thousand $ (528) Tanks, the Town also NEW Amount Financed by BAN $ 1,085,000 issued new money for Phase 2 Engineering & Phase 1 Amount Re-Issued $ 2,675,000 Preparatory Studies Water Tank Amount Re-Issued $ 915,000 Total 2026 BAN Issued $ 4,675,000 171

Bond Anticipation Note (BAN) Sale – October 2026 2026- 2027 2027 Budget has a 25% Increase in Water Dist. 1 Capital due to the 2027 interest and in prep of the 2028 principal increase • BAN for Water Tank Repairs AND Phase 1 of Waterline Replacements AND Phase 2 Engineering and Technical Studies (NEW) sold effective 10/1/26 at a 3.85% interest rate which is MORE than the prior 2 years rate of 3.69% and 3.49% • Interest due 10/1/27 is $179,988 split across all water funds with the majority hitting District 1. (This is $50,125 MORE than what was owed in 2026) • Principal payment on the water tank portion due in 2027 will be $35,000 split across all water funds as well as the 2nd principal payment on Phase 1 in the amount of $95,000 paid solely by District 1 & 1 Ext. The 1st Phase 2 principal payment will come due in 2028. That year will see an increase in principal payments of $45,000 without factoring in interest at all. 172

WATER DISTRICT CONSOLIDATION STUDY

Water Consolidation Study CPL held a public meeting on May 30, 2023 to discuss: • Status of existing water districts Already discussed • Current & anticipated water debt • Potential buildout projects Going to Cover this • Consolidation options now *Shown for historical context* *Does not reflect current numbers anymore* 174

Existing Water Districts & System

Potential Future Projects (proposed lines shown in red / existing lines shown in blue) – Water District 2 Extension 1 • Approximately 130 New Water Users  $11,310,000 – South Central Water • Approximately 145 New Water Users  $12,560,000 – Southeast Water • Approximately 77 New Water Users  $6,600,000 Note: Cost study Full Townwide Water Project = $30,470,000 was performed in 2023 & may vary from current costs

Showing maps for each section of where new watermains would be needed

In May 2023, the above cost was updated to a In May 2023, the above cost was updated to a total of $11,310,000 across 130 New Users total of $12,560,000 across 145 New Users In May 2023, the above cost was updated to a total of $6,660,000 across 77 New Users

Consolidation Considerations 1 2 3 Rate Definition Consolidation Area Proposed Debt Unit Based vs. Ad Valorem Existing Districts Only vs. Entire Town Existing Debt vs. Adding Buildout Additional Variables: • Grant Funding affects costs for each Scenario (60% Grant via WIIA, maximum $5,000,000 annually) • Unit Assumptions for Parcels within District without Water Services (nominal rates) • Different perspectives on what is the most equitable / fair If the Town wants to go further with Consolidation…. The Next Steps are: Consolidation Town Board Update Methodology Action Finalize Map Public Town Selection – SEQR (subject to (Answer all Plan & Report Hearing Permissive Assessment the above) Referendum) Roll 179

Consolidation Considerations – Tying it back to Prior Slides Regarding Phase 2 Alternative 1 – ECWA Recommended Improvements Alternative 2 – ECWA Recommended Improvements WITH Overlay District WITHOUT Overlay District 180

ADDITIONAL WATER INFRASTRUCTURE

Water Tank Generator Upgrades The Town was contacted in August 2024 by ECWA that the existing emergency generators at the Rice Hill Tank (District 2) and Wohlheuter Tank (District 3) were in need of replacement due to age and availability of repair parts. The estimated project cost was $108,108 for both replacement generators and ECWA had slotted this project for 2025. The Town Board approved this project on 8/14/24 with costs planned to be worked into the 2025 budget. Both generators were put into services the week of 9/22/25. Final total came in significantly under budget at $64,032 (paid to ECWA in January 2026) 182

Misc. Water System Repairs – Recent Years • District 1: • 2020: $ 3,800 – Replace Metal Pump House Roof • 2021: $ 6,320 – Broken Hydrant (7083 BSR) • 2023: $ 2,554 – Replace Station Heater (7785 BSR) • District 2 & 2 Extension: • 2018: $ 3,800 – Pump House Roof Repair (Keller & Feddick) • 2020: $ 6,270 – Broken Hydrant at 8587 Zimmerman • 2021: $ 19,478 – Pressure Valve (Keller & Feddick Pump House) • 2024: $ 16,621 – Broken Valve at Tanglewood & Allen Drive • 2024: $ 4,691 – Broken Hydrant at 5178 Keller Road • 2024: $ 5,072 – Broken Hydrant on Eiss Hill Road • 2025: $ 32,016 - Emergency Generators at Water Tank • 2026: Unknown – Hydrant replacement at 8880 Zimmerman • District 3 & 3 Extension: • 2023: $ 73,925 – Replace East Hill Pump Station Variable Frequency Drives • 2025: $ 32,016 - Emergency Generators at Water Tank 183

Town of Boston, New York Other Ongoing Projects October 14, 2026

COMPREHENSIVE PLAN UPDATE Adopted April 30, 2025! https://www.bostonny.gov/comprehensiveplan

Comprehensive Plan Update – Create a Vision 186

Comprehensive Plan Update – Create Plans for Future 187

Plans for Town Owned Land or Changes to Infrastructure… ex. Traffic circles or water infrastructure buildout

Comprehensive Plan Update – Proposed Future Projects 189

ELECTRONIC VEHICLE Ready for use as CHARGING STATION of March 2025!

EV Charging 2021  Awarded $5,000 NYSERDA Clean Energy Communities Grant 2024  Awarded $10,000 NYSERDA Clean Energy Communities 1-Star Designation Grant 191

EV Charging June 2024  Procurement of Blink Level 2 Electric Vehicle Charging Pedestal $9,936 Oct 2024  Installation costs $6,490 See Resolution 2024-68 Approving Installation by CIR Electrical 192

TENNIS COURT Ready for use as REFURBISHMENT of September 2024!

Tennis Court - Resurfacing • Instead of blended lines for Tennis & Pickleball… Removed 1 Tennis Court & Replaced it with 2 designate pickleball courts. Kept basketball court the same. • Cost: $83,200 - (see next slide for Resolution) • Resurfacing completed in September 2024 Previous Blended Lines NEW: 194

This part of the project is still outstanding Tennis Court - Fencing • 2024 – Requested quotes for new Tennis Court Fence • Estimates came back higher than hoped for and could not find any vendors on the State or County bid lists: Company Quote B+B Fence $32,300 Davidson Fence $33,780 Marksman Fence $45,000 City Fence Did not submit quote. • The Town now needs to do a formal Bid Process for this project: 196

This part of the project is still outstanding Tennis Court - Fencing As such, the town board rejected the bids, intending to re-bid in 2025 (which never happened) Company Bid New York State Fence Co. Inc. $68,450 Woodsmith Fence Corp. $102,500 Bids came back DOUBLE the original quotes… Company Quote B+B Fence $32,300 Davidson Fence $33,780 Marksman Fence $45,000 City Fence Did not submit quote. 197

TOWN HALL Final Project Closeout in GENERATOR October 2025

Town Hall Generator June to August September August 2024 2023 2024 September Prep work at 2024 Awarded bid to Approve Change Town Hall… pour Industrial Power Order on Generator set in concrete pad, & Lighting Corp. Electrical place hook up gas & (IPL) Hookups prep electric Resolution 2023-27 Approve Engineering Quote: $20,000 Resolution 2023-76 Approve Construction Bid: $222,400 October 2025 Final closeout Resolution 2024-54 Approve Change Order: $34,365 Construction Cost - Per Bid $ 222,400 CCN02 – Abandon the existing electrical feeders and run entirely new from the pole as shown. The electrical feeders Construction Cost - Change Order $ 34,365 would be directionally drilled underneath the existing driveway into the new manhole. Cost is $34,364.93 Engineering Cost $ 20,000 Total Revised Project Cost: $ 276,765 199

TOWN HALL Final Project Closeout in June FRONT ENTRYWAY 2025

Town Hall Entryway Needed full replacement of stairs, handrails, and pillars Bid Opening • 6 bids received • Low Bid - Double A Services $46,525 • 2nd Lowest – Kirst Construction $52,200 Front Steps Concrete (April 2024) • Tear out went quickly • 1st pour – concrete was wavy • 2nd pour – ponding water • 3rd pour – Good! Column Replacement (thru June 2025) Engineering Cost • Columns removed / temporary supports installed • Bases poured • October 2024 – Still awaiting new columns • February 2025 – Terminated Contract with Double A…. Approved Kirst to come finish the work for $15,500 • June 2025 – Completion, Payment, & Project Close-out 201

Final Project FUEL TANKS Closeout in August 2026

Fuel Tanks – Removal of Old Tanks November 2024 March 2025 DEC Consent Order to January 2025 Notice of Diesel Remove Tanks removed from Approve LaBella to Leakage during ground. Diesel found in Gathered Proposals to Close and Remove Periodic Tank Testing the ground – samples Remove the Tank Tanks by the Pump Doctor sent for soil testing April 2025 April 2025 May 2025 Supplemental Work July 2025 Got the all clear that Authorization for Removed the Final UST Closure the contaminated soil Testing / Removal of Contaminated Soil Report Issued was removed Contaminants from Town Property 203

Fuel Tanks – Removal of Old Tanks Removal & Closure Proposals The Pump Doctor $79,327 LaBella $46,960 204

Fuel Tanks – Removal of Old Tanks Removal & Closure Proposals The Pump Doctor $79,327 LaBella $46,960 LaBella after Supplemental $75,620 Work Added 205

Fuel Tanks – Engineering of New Tanks Engineering Cost of New Tanks: $64,020 206

Fuel Tanks – Advertisement of Bids Meanwhile… for Operations: January 2025 Started Leasing a Temporary Diesel Tank (2,000 gallon) $400/month April 2025 Started Leasing a Temporary Gas Tank (500 gallon) $300/month Bid Opening 10/7/25: Contractor Base Bid Cost Loudon Building Company $244,200 NW Contracting $305,600 The Pump Doctor $339,000 August 2025 September 2025 March 2025 Final planning Full bid specs received October 2025 Authorize LaBella to meetings & from LaBella – Start Bid Opening Design New Tanks walkthroughs to Bid Process discuss specifics 207

Fuel Tanks – Award Contract & Project Completion During construction, more contaminated soil was discovered. Another Supplemental Work Authorization Form was granted with LaBella for removal (up to $11,950) under the same permit previously acquired Re-Bid Opening 11/5/25: October 2025 November 2025 January 2026 August 2026 Rejected all bids for Rebid Opening & Kickoff Meeting with Project Completion not meeting bid spec Approve Low Bid Loudon Building Co. 208

Fuel Tanks – Completed Total Project Costs LaBella – UST Removal $71,620 after both SWAFs LaBella - Engineering $64,020 Loudon - Construction $280,892 HWY Gravel Purchase $3,723 Total Cost $420,255 209

HISTORICAL MARKERS 2026 UPDATE

Historical Markers 2027 2021 2024 2025 2026 Opportunities Pomeroy Grant – Grant – Patriot Grant – Anthony Legends & Lore  Burials Homestead Davis Mansion Town Funded – Grant – Typhoid Buffalo & Fever Susquehanna Train Depot Town Funded – Town Funded - First Town Funded – Replacement of 2 Fire Company First Settler existing aging (North Boston) markers/headstone 211

Submitting to Pomeroy Foundation’s Legends and Lore Grant Davis Mansion – “A Living Museum” 212

HOLIDAY LIGHTS

Holiday Lights Over the last 30-40 years, the outlets and wiring that light the wreaths and snowflakes during the Christmas season on the electric poles along Boston State Road have begun to die out. Originally, there were roughly 70 decorations. Now if the Town is going to repair the connections, an Attachment Permit needs be filed with NYSEG and all connections need to be brought up to current code standards There are 69 poles involved: 46 are operational, 14 need repair, 9 need new installation. These poles include the wreath/snowflake lights as well as the silhouette lights (but excludes the six Town-owned metal poles around the Rt 219 exit ramp where we display wreaths/snowflakes). The Town’s Parks workers compiled a list of poles. NYSEG reviewed and corrected the pole list based on a site visit. 214

Holiday Lights Based on early estimates, the cost could range up to $1,000 per pole. As such, the project could be in the $70,000 range. Per General Municipal Law, a project of that dollar value needs to be properly bid out. The steps are as follows: Work with one of the Town’s Engineers (CPL - $13,000 / LaBella - $12,500) Engineer drafts Formal Bid Specs Project Advertised and Bids Received Town can award the project to lowest qualified bidder or reject the bids 215

Holiday Lights Base Bid + Allowances Loudon Building Co. $140,500 Industrial Power & Lighting (IPL) $151,200 State Group $172,500 March 2026 June 2026 3 Bids Received $20,000 Legislator May 2026 September 2026 $140,500 Low Bid Mills Donation Kickoff Meeting with Installation Started Awarded – Loudon $7,629 Resident Loudon Building Co. Building Co. Donations 216

Holiday Lights Before After Tester Lights are working! Coming soon… 217

PLAYGROUND

There’s been continuous public requests for new playground equipment at Town Hall Received a Quote dated 8/11/2025 for an Inclusive Playground... Cost would be around $500,000

Components Included in this Inclusive Design 1 of each type of swing: Panels / Stand & Play Items: 220

Components Included in this Inclusive Design For the Toddlers (Age 2-5): Accessibility Rocker & Spinner: Big Kid Playset Items (Age 5-12): 221

Town’s Survey Link: Playground https://bit.ly/4yBLaDx Sept – Oct 2026 Initial Input Survey Nov – Dec 2026 Design a playground contest & Grown-ups Survey January 2027 Committee Kickoff Meeting March 2027 Design Decided Cost Estimates A Resident created a committee on Facebook… If you are interested in helping design & implement this project, please April 2027 consider joining the committee Engineer Review SEQR / SHPO 222

Playground Grants we are looking into… however 2027 funding has not yet been announced Vendors we are NYPLAYS / DASNY looking into: NYSOPRHP – EPF Grant Municipal Parks & Recreation Grant Grant Info from: 223

NORTH BOSTON BALL FIELD

Fixing up the North Boston Ball Field There’s been requests / - Oct. 2025 Lakeside Sod Quote Discussions for a while about fixing up the North 331 Tons $43,030 - Oct. 2026 Boston Ball Field…. Here are Gernatt Quote some preliminary estimates Would still need to follow formal quote process - Oct. 2025 Lakeside Sod Quote Potential Funding Sources: 186 Tons $24,180 - Oct. 2026 Gernatt Quote Reserve for Reserve for Buildings & Parks Recreation • $147,000 • $43,000 225

RECORDS MANAGEMENT GRANT

Records Management Grant Resolution 2026-23 Approved as the vendor through a $74,965 Awarded to preferred source the Town of Boston! program with NYSID 227

THE COST OF CAPITAL PROJECTS

The Cost of Capital Projects Recent Capital Projects Funded by General Fund’s Fund Balance (rounded to nearest hundred) Community Elevator Boiler Salt Barn Roof Generator Room HVAC $75,200 non-ARPA $85,300 non-DASNY $21,000 non-DASNY $67,600 $20,000 non-CDBG /Excess Sales Tax Town Hall Stairs Tennis Courts Fuel Tanks Holiday Lights Playground $130,000 non- $33,700 non-ARPA $85,100 $420,300 To be determined Grant/Donation Total: $938,200 These were outside of grant covered costs and were not financed… So how were they paid for? Out of fund balance 229

The Cost of Capital Projects Recent Capital Projects Funded by General Fund’s Fund Balance (rounded to nearest hundred) Year-End Fund Balance $3,000,000 2022: $2,603,063 $2,500,000 $2,000,000 $1,500,000 2025: $1,629,580 $1,000,000 Repeated use of General Fund’s Fund Balance to finance capital $500,000 projects has created a downward trend. In 2027, the general fund is getting it’s first tax increase in 8 $- years. $40,000 is being budgeted 2018 2019 2020 2021 2022 2023 2024 2025 towards capital projects. The Town General Highway Fire Lighting will explore financing options for Ambulance Garbage Water large capital projects such as the previously discussed playground. 230

Future Projects in Consideration • New Stage + Music System for Concerts (Buildings – Equipment) • New blinds & paint for Town Hall (Buildings – Equipment) • JCAP – court room • Town funds – all other rooms • Fix our Community Room floor which is peeling up (CDBG Application) • Town Hall Playground (Looking at Grants / Might need to be financed if it is around $500,000 or more) • Fire Alarm System for Recreation Building (Buildings – Equipment) • Drainage Improvement Area (Town-Wide) • Drainage Study performed in 2021 • Drainage Reserve Fund Established • Looking at opportunities to improve drainage through Town 231

Grants Awarded to the Town Adjusted to be used towards Town Hall Boiler & IT upgrades Still Awaiting Reimbursement 232

Grants Awarded to the Town 233

Grants Awarded to the Town 234

Grants Awarded to the Town Senior Center HVAC CDBG-CV $109,300 Total Awarded This Year: $351,290 235

Grants Awarded to the Town 2023: Project Title Name of Funding Source Amount Awarded Justice Court Assistance Grant: Unified Court System $9,900 Security/Camera System Arts Service Initiative: NYS Council of the Arts $5,000 Summer Concert Series Decentralization Grant Total Awarded This Year: $14,900 2024: Project Title Name of Funding Source Amount Awarded EV Charging Station NYSERDA: Clean Energy $10,000 Communities Program Arts Service Initiative: NYS Council of the Arts $7,500 Summer Concert Series Historic Marker: Patriot Burials William G. Pomeroy $1,555 Foundation Total Awarded This Year: $19,055 236

Grants Awarded to the Town 2025: Project Title Name of Funding Source Amount Awarded Justice Court Assistance Grant: Unified Court System $5,354 Metal Detector/Safe/Shredder Arts Service Initiative: NYS Council of the Arts $7,500 Summer Concert Series Decentralization Grant NYS Archives Records Management: Local Government Records $74,965 Map Scanning Management Improvement Fund Total Awarded This Year: $87,819 2026: Project Title Name of Funding Source Amount Awarded Holiday Light Infrastructure Erie County Legislator Mills $20,000 Total Awarded This Year: $20,000 237

Successful Projects Since 2018 Financially • Implemented forecast budgeting • Awarded $1,022,780 in grant funding • Increased funding to Fire & Ambulance Companies • Credit Cards accepted online for Tax Payments & in person for Court Fees Multi-Year Capital Planning • Cycled out multiple aging equipment (plow trucks / roller / trailer / loader / tractor) • Established a Drainage Reserve Fund & performed a Drainage Study • Started waterline repairs for first time in over 10 yrs – fixed a stretch on Boston State Road, repairs to all 3 water towers, working on a $10 million water project, performed a study regarding potential buildout and water district consolidation • Updated Comp Plan – 1st since 2000 • Updated Zoning Maps 238

Successful Projects Since 2018 ADA & Town Hall Upgrades • Started streaming board meetings for residents to watch from home • Implemented TextMyGov • Renovated at Town Hall • New Boiler • New Elevator • Re-ran internet wiring & added 48 port switch • Court room seating • Community room seating • Planning board conference room setup • Water fountains • Community Room HVAC upgrade • New window tinting • Other Town Owned Structures • Highway salt barn roof • South Boston Playground • North Boston park shelter • EMS/Parks Building Generator • Expanded Trooper Barracks Parking Lot 239

Successful Projects Since 2018 Services • Brought in Boys & Girls Club which has revived the town’s recreation program • Stay Fit Exercise program brought to the Senior Nutrition Program • Implemented At-Your-Door Recycling Program for Electronic & Household Hazardous Waste Community Projects • Added memorial bricks out by the clock • Added Historical markers • 5 Drainage/Erosion projects in collaboration with EC Soil & Water 240

Open for Public Comment Further questions can be discussed in person Mon-Fri 9am – 4pm or sent via email: [email protected] [email protected] Public Hearing will be next Wednesday, October 21, 2026 during the 7:30pm Board Meeting located in the Town Hall Court Room 241