2026 Town of Boston - Budget Presentation (full text)

Town of Boston, New York 2026 Tentative Budget Presentation & Ongoing Project Discussion Prepared by Ellie Pericak, Budget Director October 8, 2025

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) 3

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 4

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 5

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 6

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) 7

2026 Budget Timeline 8

History of the “2% Tax Cap” Meaning the goal was for prices to raise 2% each year 9

History of the “2% Tax Cap” 10

Key: Under 2% 2-3% Over 3%

Overriding the Tax Cap For 2026 the Town of Boston is proposing to override the tax cap for the 1st time. Why? Primary Reason – Water Projects! $950,000 Water Tanks + $2,771,000 Waterlines Phase 1 Amount Due in 2026: $96,000 in Water Dist. 1 Principal: $131,000 *1st Principal Payment* for Phase 1 Water Interest: $129,863 Total BAN: $260,863 13

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 Info from NY Association of Towns (NYAOT): Over the last 5 years, an average of 21% of towns in NYS exceeded the tax cap per year: 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 2026 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 2026 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

2026 Tentative Budget Presentation 2025 2026 Budget Tentative Recap Budget Ongoing Public Projects Comments October 8, 2025

Town of Boston, New York 2025 Budget Recap October 8, 2025

Town of Boston, NY – 2025 Budget Allocation of 2025 Tax Levy - Allocation of 2025 Tax Levy $2,144.02 (as Percentage) $516.43 County 24.1% County $132.20 Town Town $1,495.3 69.7% 6.2% School School Allocation of 2025 Tax Levy - $2,144.02 County & School $132.20 Town (General & HWY) Source: 2025 Annual Report of the Department of Real Property Tax Services, County of Erie, NY NOTE: Represents 2025 taxes on a Boston home valued at $150,000 in the Hamburg Central School District with basic star exemption. 20

2025 General & Highway Fund Tax ($) $600.00 $515.44 Similar Populations to Boston $500.00 $391.96 $400.00 $287.01 $300.00 $267.91 $211.55 $212.75 $200.00 $183.50 $166.73 $132.20 $100.00 $23.39 $27.21 $- Towns Shown by Population Source: 2024-2025 Real Property Tax Comparison issued by Erie County NOTE: Represents 2025 taxes on a Boston home with a full market value of $150,000 – equalization rates are factored in 21

2025 General & Highway Fund Tax Rate (%) Collins decreased, Boston stayed the same, Eden, Concord, Newstead all increased from 2024 to 2025 9 Similar Populations to Boston 8.319155 8 7.062423 7 6.608224 6.717341 5.953644 6 5.641217 5 4 3.598097 3 1.792824 2 1.694811 1.418346 1 0.649656 0 Towns Shown by Population Source: 2024-2025 Real Property Tax Comparison issued by Erie County Based on each Municipalities General & Highway Tax Rates – equalization rates are factored in 22

2025 General & Highway Fund Tax Versus Tax at Fair Market Value (If Equalization Rate was 100% for all Towns) $1,600.00 120% Similar Populations to Boston $1,400.00 100% $1,200.00 80% $1,000.00 $800.00 60% $600.00 40% $400.00 20% $200.00 $- 0% Colden - North Marilla - Collins - Eden - 7,598 Boston - Concord - Newstead - Alden - Elma - 3,368 Collins - 5,402 6,172 8,0793 8,466 8,690 9,852 11,808 3,477 2025 Town Tax Tax At 100% Equalization 2024 Equalization Rate Source: 2024-2025 Real Property Tax Comparison issued by Erie County NOTE: Due to the 2024 equalization rate in Boston being 52%, a Boston home with a full market value of $150,00 would have a 2024 assessed value of $78,000 (compared to $89,250 at a 2023 equalization rate of 59.5%). The 2024 tax rate multiplies by the $78,000 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 2025 tax rates. More on equalization rates in later slides. 23

2025 Erie County’s Lowest Town/City Tax Rates 1. Sardinia 0.000000 2. Wales 0.629163 3. Marilla 0.649656 4. Village of Akron 1.260260 5. Clarence 1.373389 6. Newstead 1.418346 7. Boston 1.694811 8. Alden 1.792824 9. Village of Alden 1.919761 10. Village of Depew 2.266861 Boston is ranked as Erie County’s 7th lowest Town Tax Rate in 2025 Source: 2024-2025 Real Property Tax Comparison issued by Erie County Based on each Municipalities General & Highway Tax Rates 24

2025 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 2024 Taxes - Breakout by Fund 2025 Taxes - Breakout by Fund (as percentage) (as percentage) 0% 0% 4% 4% 14% 14% 25% 26% 28% 28% 24% 25% 3% 3% 0.3% 0.4% Total Taxation: $3,347,918 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 particular specific purposes (ex. Equipment Reserve, Buildings Reserve, Drainage Reserve) 27

Fund Balance as of 12/31/24 Annual Financial Report General Highway Fire Light Ambulance Garbage Water Nonspendable 35,242 15,042 - - - - - Reserve Accts (see below) 483,771 317,538 - - 139,076 - 387,651 Assigned for specific use 18,045 1,076,685 177,476 10,811 90,116 200,742 750,103 Unassigned 2,015,146 - - - - - - Total as of 12/31/24 2,552,204 1,409,265 177,476 10,811 229,192 200,742 1,137,754 2025 Anticipated change in Fund Balance *Estimates as of 10-2025* (509,330) (153,433) (26,773) (4,429) 40,000 12,000 (68,788) Estimated 2025 Ending Fund Balance 1,523,861 923,252 150,703 6,382 130,116 212,742 681,315 2026 Planned use of Fund Balance (560,702) (262,380) - (1,377) - - - Estimated 2026 Ending Fund Balance 963,159 660,872 150,703 5,005 130,116 212,742 681,315 Calc. Minimum per Town Policy 525,292 341,188 177,766 4,000 32,833 210,628 95,013 (% of budgeted appropriations) (20%) (20%) (15%) (20%) (20%) (20%) (15%) Reserve Accounts as of 12/31/23 Reserve for Debt (per USDA Req) - - - - - - 387,651 Reserve for Ambulance - - - - 139,076 - - Reserve for Equipment - 317,538 - - - - - Reserve for Tri-Seq 7,829 - - - - - - Reserve for Sr. Facility 67,063 - - - - - - Reserve for tax stable 92,724 - - - - - - Reserve for Building & Parks 137,606 - - - - - - Reserve for Recreation 40,623 - - - - - - Reserve for Drainage 137,926 - - - - - - 483,771 317,538 - - 139,076 - 387,651 28

Town of Boston, New York 2026 Tentative Budget October 8, 2025

2026 Tentative Budget Summary = + + = + + Budgeted Revenues Other Fund Balance Property Tax Expenditures Than Property Tax Planned to be Used Revenue 30

Analytics – Total Town Revenues (2026) Displayed in Dollars ($) Shown in Percentages (%) Appropriated Appropriated Fund Balance, Fund Balance State Aid, $824,459 $522,589 State Aid 11% 7% Departmental Departmental Income Income, 9% $673,347 Property Tax, $3,706,062 Property Tax 50% Sales Tax, Other Tax Other Tax Items, $1,520,000 Sales Tax $144,000 Items 21% 2% Total Budgeted Appropriations: $7,390,457 31

Analytics – Total Town Expenditures (2026) Displayed in Dollars ($) Shown in Percentages (%) Lighting & Water (non-debt), Lighting & Water (non-debt) Debt Payments, $154,936 Debt Payments 2% $565,625 8% Salaries, Salaries Garbage $1,690,395 Garbage 23% Service, $1,053,140 Service 14% Employee Benefits, Employee $593,000 Benefits Fire 8% Fire Departments, Departments $1,185,104 16% EMS General Fund Service, Dept Costs, General Fund $164,165 $936,565 EMS Service Dept Costs 2% 13% Equipment / Equipment / Capital Outlay, Capital Outlay Highway Costs, $553,185 7% $494,342 Highway Costs 7% Total Budgeted Appropriations: $7,390,457 32

2026 Tentative Budget Summary Appropriated Raised by 2025 Change Appropriations Est. Revenues Fund Balance Taxation Taxes From 2025 A General 2,626,458.00 1,922,064.00 560,702.00 143,692.00 141,964.00 1,728.00 D Highway 1,705,939.00 566,435.00 262,380.00 877,124.00 866,573.00 10,551.00 SF Fire 1,185,104.00 240,000.00 0.00 945,104.00 851,345.00 93,759.00 SL Light 20,000.00 700.00 1,377.00 17,923.00 13,527.00 4,396.00 SM Ambulance 164,165.00 61,000.00 0.00 103,165.00 102,222.00 943.00 SG Refuse & Garbage 1,053,140.00 25,000.00 0.00 1,028,140.00 967,454.34 60,685.66 HA Water #1 236,977.00 10,000.00 0.00 226,977.00 133,897.00 93,080.00 HB Water #2 56,211.00 4,500.00 0.00 51,711.00 51,711.00 0.00 HD Water #1 Ext. 1 4,756.00 1,750.00 0.00 3,006.00 3,006.00 0.00 HE Water #2 Ext. 2 34,275.00 5,000.00 0.00 29,275.00 29,383.00 -108.00 HC Water #3 289,028.00 25,733.00 0.00 263,295.00 262,363.00 932.00 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 Transfer of Exempt Property - RPTL 520 3,445.39 11,716.89 -8,271.50 Unpaid Water 726.44 - - 726.44 309.14 417.30 Additional Charges 1,500.00 - - 1,500.00 1,500.00 0.00 TOTALS 7,390,457.44 2,863,382.00 824,459.00 3,706,061.83 3,447,949.37 258,112.46 33

Breakdown of Overall Tax Levy Increase 2025 Total Tax Levy $ 3,447,949 2026 Proposed Tax Levy $ 3,706,062 Increase in Tax Revenue $ 258,113 As shown on prior slide Assessed Value Changes Garbage Fund Increase Garbage Fund – 5% Increase of $16/parcel $33,605 increase on Additional Totes $50,960 increase Assessment Roll taxable values increased $464 increase $7.2 million from 2023 roll to 2024 roll. Contract has increase Levied on specific residents tied to CPI-Garbage Equalization rate dropped from 52% to 50% that requested this which was 6.1% this yr Fire Fund Increase of Lighting Fund Increase of 30% Water District 1 – Capital Rate 10% $4,136 increase Doubled $85,918 increase Energy Supply Rates have $90,883 increase 5% Contractual increase skyrocketed. Used half the $3.7 million BAN for Water Projects & LOSAP is underfunded Fund Balance in last 2 years. has 1st principal payment due Changes to Unpaid Items $7,854 decrease Total Increase in Tax Levied on specific residents that did not pay Revenue their water/property clean up bills or are not $258,113 eligible for exemptions after property transfer 34

Where we sit relating to the “Tax Cap” Real Property Tax Levy 2025 $ 3,447,949 Tax Base Growth Factor 1.0013 $ 4,483 Allowable Levy Growth Factor ("Tax Cap") 1.0200 $ 69,048 Available Carryover from 2025 $ 2,765 2026 Tax Levy Limit $ 3,524,245 2026 Proposed Tax Levy $ 3,706,062 Exceeding the Tax Cap by this amount: $ 181,817 As stated in earlier slides, the Town of Boston is proposing to exceed the Tax Cap for 2026. 35

Proposed Rate Fund 2025 Tax Rate 2026 Tax Rate Change A General 0.238565 0.238565 0% D Highway 1.456246 1.456246 0% SF Fire 1.383163 1.521479 10% SL Light 0.055303 0.071894 30% SM Ambulance 0.166278 0.166278 0% SG Refuse & Garbage 3155 units X 304 3185 units X 320 $16 Additional Totes 59 units x 141.26 60 units x 149 5% HA Water #1 OM - M 0.153993 0.153993 0% Water #1 OM - C 0.296288 0.592577 100% 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 10 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 #3 495 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 2026 Annual Tax Per Week Cost Per Day Cost General $ 35.78 $ 0.69 $ 0.10 Highway $ 218.44 $ 4.20 $ 0.60 Fire $ 228.22 $ 4.39 $ 0.63 Light $ 10.78 $ 0.21 $ 0.03 Ambulance $ 24.94 $ 0.48 $ 0.07 Refuse & Garbage $ 320.00 $ 6.15 $ 0.88 Total Tax (Excluding Water) $ 838.17 $ 16.12 $ 2.30 2026 Low 2026 High (on average) Water District #1 $ 23.10 $ 88.89 $ 1.08 $ 0.15 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 37

Town of Boston Equalization Rates Rate Year State Equalization Rate Equalization Rate: NY State’s measure 2025 50.00 of a municipality’s level of assessment. 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 38

Assessed Value vs. Fair Market Value Assessed Value ÷ 2024 Equilization Rate = 2024 Full Mkt Value $ 100,000.00 0.595 $ 168,067 $ 150,000.00 0.595 $ 252,101 $ 200,000.00 0.595 $ 336,134 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 You are taxed on the assessed value, The drop 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) 39

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. 40

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 41

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 42

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 43

Reading your Tax Bill - Exemptions Applications for Exemptions go through the Town Assessor. https://townofboston.com/departments/officials/town-of-boston-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. 44

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 2024 Exemptions: $71,384,969 Decreased 2025 Exemptions: $245,805 $71,139,164 45

Comparison of 2023, 2024, 2025 & Tentative 2026 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 NOTE: Represents estimated taxes on a Boston home with an assessed value of $150,000 46

Comparison of 2023, 2024, 2025 & Tentative 2026 Taxes $500.00 $450.00 Note… This is the tax rate doubling that $400.00 pushed the Town $350.00 over the Tax Cap $300.00 $250.00 $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 NOTE: Represents estimated taxes on a Boston home with an assessed value of $150,000 47

General Fund Fire 0.4 1.6 1.5 0.3 1.4 0.2 1.3 0.1 1.2 0 1.1 2012 2014 2016 2018 2020 2022 2024 2026 2012 2014 2016 2018 2020 2022 2024 2026 Highway Ambulance 1.5 0.17 1.45 0.16 1.4 0.15 1.35 0.14 1.3 0.13 2012 2014 2016 2018 2020 2022 2024 2026 2012 2014 2016 2018 2020 2022 2024 2026 Light Garbage 0.1 350 300 0.08 250 0.06 200 0.04 150 100 0.02 50 0 0 2012 2014 2016 2018 2020 2022 2024 2026 2012 2014 2016 2018 2020 2022 2024 2026

Town of Boston, NY – 2026 Budget 2026 Taxes - Breakout by Fund (as percentage) 4% General 16% Highway 24% Fire Light Ambulance 28% Refuse & Garbage Water (All Districts) Special Items 25% Total Taxation: $3,706,062 3% 0.5% 49

4% Town of Boston, NY – General Fund 4% 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 2026 Large planned repairs/upgrades/projects: • Finish transition of all contact info from .com to .gov • Tablets for board member packets to move towards digital • Records Management project scanning large format maps/plans • New Parks Tractor / Another Historical Marker Upgrade • New Stage, Heaters, AV System for Lion’s Shelter 50

General Fund Personnel Services Budget Lines 2025 Proposed 2026 New Position – Deputy A 1010.1 Town Board-PS 40,132.00 42,140.00 Town Clerk focusing on Modernizing Records A 1110.1 Town Justice- PS 138,093.00 145,993.00 A 1220.1 Supervisor- PS 181,357.00 192,862.00 $23,605 A 1340.1 Budget Director 4,275.00 4,490.00 A 1355.1 Assessor-PS 57,458.00 64,518.00 Misc. Small Pers. Svc A 1410.1 Town Clerk- PS 124,341.00 137,502.00 Line Adjustments A 1420.1 Attorney- PS 19,785.00 20,775.00 Ex. Allowance for extra A 1460.1 Records Mgt.- PS 0.00 18,884.00 hours to Cleaner, PT A 1620.1 Buildings- PS 32,850.00 36,823.00 Code Clerk, PT Court Clerk / Adding PTO to A 3510.1 Dog Control- PS 16,091.00 16,896.00 Assessor / Promotion A 3620.1 Safety Inspection-PS 159,494.00 175,569.00 pay to 3 employees A 5010.1 Supt of Highways-PS 104,763.00 109,995.00 who’ve stepped into A 6772.1 Prog for Aging-Per Sv 38,465.00 40,383.00 additional roles A 7110.1 Parks- PS 148,893.00 156,336.00 $21,408 A 7270.1 Event Coordinator 3,053.00 3,206.00 A 7510.1 Historian-PS 4,335.00 4,552.00 Increase to Elected A 8010.1 Zoning-Per Service 9,206.00 7,868.00 Officials (9 people) A 8020.1 Planning- Pers Svc 6,423.00 6,294.00 $13,760 A 8710.1 Conservation-Per Ser 3,426.00 3,147.00 1,092,440.00 1,188,233.00 Increase to Remaining Appointed Employees (29 Employees) Proposed Increase Over 2025 Cost 95,793.00 $37,020 51

Salaries of Elected Officials ADOPTED ADOPTED TENTATIVE 2024 2025 2026 OFFICER SALARY SALARY SALARY Supervisor 45,177 47,436 49,808 Councilman 9,555 10,033 10,535 Councilman 9,555 10,033 10,535 Councilman 9,555 10,033 10,535 Councilman 9,555 10,033 10,535 Town Clerk 55,304 58,070 60,974 Town Justice 22,129 23,236 24,398 Town Justice 22,129 23,236 24,398 Superintendent of Highways 79,093 83,048 87,200 52

Salaries of Elected Officials – 2025 Comparison to Peer Towns 2025 HWY Super 2025 Town Clerk 2025 Supervisor 2025 Town Justice 2025 Council Members $- $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 Alden - 9,852 Newstead - 8,690 Concord - 8,466 Boston - 8,093 Eden - 7,598 Collins - 6,172 53

General Fund Revenue Sources - 2026 Displayed in Dollars ($) Shown in Percentages (%) NYS Funding NYS Funding Department (AIM & grants), Department Interest & (AIM & grants) Income Rent of the $137,154 Income, Interest & Earnings, 7% 4% Trooper $83,000 Rent of the Earnings $102,446 5% Barracks, Trooper $98,964 Barracks 5% Franchise Fees, Franchise Sales Tax, Sales Tax $120,500 Fees - 6% $1,025,000 49% Property Tax, Property $143,692 Tax - 7% Court Court Fines, Fines $175,000 Mortgage 8% Mortgage Tax Tax, 9% $180,000 54

Town Board •Cont - $3,000 ($1,500 increase) – Anticipating 2 new board members - Planning for trainings, business cards, etc. Justice •Equip - $500 ($500 decrease) – misc. small equipment / no JCAP application for 2026 needing Town to coverage costs overages •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 - $7,000 (same as prior year) - Office supplies, membership dues, trainings Finance •Accounting Fees - $5,000 ($5,000 decrease) – Accounting consulting, payroll processing fees, stop pymts  Decreased mainly consulting fees •Auditor - $20,000 (same as prior year) – Need full Town Financial Audit for water debt issuances and Departmental Audits Assessor •Equip - $0 ($2,000 decrease) – 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 ($8,000 decrease) – BAN Issuance Financial Advisors. Expected larger increase in costs in 2025 than what was observed Town Clerk •Equip - $500 (same as prior year) – misc. small equipment •Cont - $3,250 ($750 decrease) - Office supplies, membership dues, trainings. Have not used full budget in last couple years. Attorney •Cont - $47,500 (roughly same as prior year) - Attorney for the Town Retainer (+ council to PB, ZBA, Assessment Review Committee as needed) Personnel •Cont - $8,100 ($600 increase) – $6,500 HR Consulting Services through EBC working on personnel policies, employee manual, personnel & I-9 file compliance, FLSA, employee leaves, etc. + $800 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 Records Management •Pers Svc – Funding towards prepping documents for scanning & organizing returned documents. Getting Code Software running. •Grant Cont. ($74,965 – One Time) – Scanning of large format maps/plans currently in planning board room, vault, & code office •Cont - $4,700 ($400 increase) – Biels vault storage & shredding service. Expecting $3,700 for 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 •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, replace dumpster fence Central Communications •Equip - $15,000 (same as prior year) – Code Enforcement Software ongoing implementation costs / Tablets for Town Board •Cont - $35,000 (same as prior year) - $22,000 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 ($1,000 increase ) - Printer costs & mail costs … both costs are up due to new printer leases and stamp cost has increased again Other Gen Gov't Support •Cont - $21,600 (same as prior year) - Grant Writing Services ($1,800/month) Special Items •Insurance - $107,000 ($11,000 increase) – expect roughly 11% increase - early estimate around $106,000 •Municipal Dues - $4,300 (same as prior year) •Judgements & Claims - $500 (same as prior year) •Taxes on Town Property - $5,000 (same as prior year) •Contingent Acct - $5,000 ($5,000 decrease)

Dog Control •Equip - $250 ($250 decrease) – 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 - $500 ($1,500 decrease) – Misc. small equipment – in prior year purchased a new desk •Cont - $9,000 ($2,000 increase) - Office supplies, mileage reimbursement for sight reviews, trainings (more people in office now) Public Safety •Cont – $1,400 (NEW Code) – For boarding up unsafe buildings 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 - $26,000 (same as prior year) - 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 - $30,000 ($5,000 increase) - Supply costs increased significantly Publicity •Cont - $4,000 ($1,000 decrease) – 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 ($500 increase) - Senior Nutrition supplies, meals on wheels mileage reimbursements, senior van services

Parks •Equip - $22,000 ($4,000 increase) – $20,000 quoted for new Tractor + $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 Band Concerts •Cont - $8,500 ($2,500 increase) – Concerts, supplies, SESAC licensing *expecting $7,500 ASI grant - $2,500 towards Pers Svc & $5,000 Concerts* Youth Programs •Cont - $75,000 (same as prior year) – 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 ($1,200 decrease) – Looking to replace a worn-out historical marker in town / looking at grants for new markers Celebrations •Cont - $25,000 – (same as prior year) – Memorial Day, 4th of July, Christmas, etc. Adult Recreation •Boston Seniors - $15,000 (same as prior year) - bus trips, entertainment & supplies for their meetings •Boston Young at Heart - $15,000 (same as prior year) - bus trips, entertainment & supplies for their meetings Other Culture / Rec •$1,000 Lease Agreement with Boston Free Library Zoning •Cont - $5,000 ($2,000 decrease) - 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 Drainage & Erosion •Drainage / Erosion – both set to $0 (Decreased $1,000 total as no active projects / Reserve fund is around $140,000) Conservation •Cont - $6,550 (same as prior year) - CAC supplies, Fishing Derby, LEAF Event, snowshoeing event, pond clean out Cemetery •Cont - $300 ($600 decrease) - damage or tree removal to town-maintained cemeteries set to $0 for expected cost / Cobble hill Cemetery liaison pymt of $300 Other Home / Community Services •Brush & leaf pickup - $71,000 (same as prior year) – Pickup of brush & leaves by the Highway dept. during spring & fall Employee Benefits •Retirement - $135,000 ($9,000 increase) •Social Security - $91,000 ($7,000 increase) •Worker’s Comp - $18,000 ($1,000 increase) •Unemployment Insurance - $6,000 (same as prior year) •Disability Insurance - $1,000 (same as prior year) •Medical Insurance - $95,000 ($3,000 increase) Debt Service •Trooper Barracks Debt – 2026 payments total $66,410 Transfers to Capital Projects Fund •$40,000 ($10,000 increase) - Proposed projects include Fuel Tanks, Tennis Fence, Holiday Light Fixture Upgrades, Fixing up North Boston Baseball Diamond, Playground upgrades

Town of Boston, NY – Highway Fund 24% 24% 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 2026 Planned repairs/upgrades: • Various road repairs/paving • $358,000 towards a New Plow Truck complete with Dump Body & Plows (to be funded with $258,000 Equipment budget + $100,000 from Reserve Fund) 60

Highway Fund Personal Services 2025 Budget - Figured based on payrate of each of the 6 union employees General Repairs: $ 243,034.00 29 wks w/25 hrs OT per EE Snow Plowing - Town: $ 215,127.00 19 wks w/200 hrs OT per EE Brush (General Fund Reimb) $ 32,472.00 4 wks of 6 EE's $ 490,633.00 All Highway Fund Salaries Estimated: $ 37,533.42 Social Security & Medicare Budget: $ 38,000.00 (7.65% ER Side) 2026 Budget - Figured based on payrate of each of the 6 union employees *HWY Contract has 4% increase in hourly rate* 2025 Budget figured using (5) MEO V + (1) MEO I 2026 Budget has (4) MEO V + (1) 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 (7.65% ER Side) Budget: $ 39,000.00 (6.2% Social Security & 1.45% Medicare) 61

Employees • Salary increases dictated by the Union Contract (2024-2026) – 4% increase for 2026 • Retirement increased $5,000 based on anticipated contribution • Social Security increased $2,000 as overall salaries increased • Workers Comp – 2 year rate lock – hold the same for 2026 • Health Insurance – increased $7,000 - 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 2025 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 – $203,647 (same as prior year) • Fuel costs - $60,000 (same as prior year) • Road drainage – $30,000 (same as prior year) Machinery • Equip - $258,000 ($57,500 increase) + pull $100,000 from Equipment Reserve – Highway requested a new Snow Plow at estimated cost of $358,000 for chassis, dump body, and plow packages • 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 $130,695 – (same as prior year) – While salt costs are increasing, each year, this account has left over money. There are no adjustments deemed necessary at this time.

Town of Boston, NY – Highway Fund 24% TRUCK & EQUIPMENT INVENTORY UPDATED 5/10/2023 YEAR MAKE MODEL SERIAL # COST NEW ASSET # 1976 OSHKOSH SNOWBLOWER 15387 $ 93,000.00 12625 1987 OSHKOSH PLOW TRUCK/DUMP 10T2C3BC3H1031799 $ 90,000.00 13283 There was a stretch from 2011 – 1988 1993 FERGUSON TRAIL KING ROLLER TRAILER 10000 D 4 BJ38951 1TKCO2424PM074344 $ 35,000.00 12623 $ 10,000.00 13290 2020 where there was no 1995 CHAMPION GRADER 720A X025422X $ 30,000.00 12622 1996 INTERNATIONAL PAYSTAR 5000 4X4 2HTTEAER7TC045237 $ 116,500.00 13282 equipment purchased/replaced 1998 INTERNATIONAL DUMP TRUCK 1HTGLAHT6WH516628 $ 95,000.00 13281 other than the Chevy Silverado 1999 2000 INTERNATIONAL VIBROMAX DUMP TRUCK ROLLER 752C 1HTGEAHR8XH210997 JKC789002 $ 74,996.00 13286 $ 72,323.00 12633 used by the HWY Superintendent 2000 GMC SWEEPER 1GDP7C1C4YJ507747 $ 130,000.00 2001 GRADALL XL3100 4X4 SN0311312 $ 170,225.00 13180 2002 OSHKOSH PLOW TRUCK/DUMP 10TBRAF372S074086 $ 121,000.00 13179 2003 FORD F550 PICKUP 1FDAF57P73ED42342 $ 35,000.00 13287 2003 FORD F550 PICKUP 1FDAF57P73ED42343 $ 35,000.00 13288 2004 OSHKOSH PLOW TRUCK/DUMP 10TBRAF344S080205 $ 116,515.00 13178 2005 NEW HOLLAND TL90A 4X4 TRACTOR HJS012903 $ 69,704.00 13177 2005 ODB LCT650 LEAF VACUUM 33405621 $ 16,632.00 12718 2006 ODB LCT650 LEAF VACUUM 9064659 $ 17,460.00 12719 2006 JOHN DEERE 444J LOADER DW444JZ604843 $ 73,188.00 13176 (7) Assets Sold/Traded 2007 JOHNSON VT650 SWEEPER 49HAADBV17DX59422 $ 184,660.00 SHARED W/COLD 2007 MORBARK BRUSH CHIPPER 4S8SZ191 17W0 51346 $ 35,388.00 12720 in between 2020 - 2023 2009 FORD F550 PICKUP/PLOW TRK 1FDAF57R09EA35637 $ 85,254.00 13175 2009 FORD F550 PICKUP/PLOW TRK 1FDAF57R29EA35638 $ 85,254.00 13174 2009 DODGE 4500 PICKUP/DUMP 3D6WD66L39G524393 $ 48,790.00 13173 2010 FINN T90 HYDRO SEEDER 1F9HS1624AF135365 $ 42,500.00 13289 2011 JOHN DEERE 310J LOADER BACKHOE 1TO310JXJB0200935 $ 68,400.00 13172 2018 CHEVROLET SILVERADO 2500HD 1GC2KVEG7JZ225485 $ 43,361.00 13171 2010 HTC CONVEYOR 1800G BJ02481122 $ 6,888.00 13294 2020 WESTERN STAR 4800SB 4X4 PLOW TRK 5KKDBBDV6LPLF9226 $ 256,108.75 13295 (9) Assets purchased 2020 JOHN DEERE 5100M TRACTOR 4X4 1LV5100MPLK404356 $ 138,227.05 13302 & received between 2021 2021 WESTERN STAR 4700SF DUMP TRUCK 5KKHAVDV0MPMN0360 BOMAG ROLLER BW 120 SL-5 961880 701088 $ 168,659.00 13303 $ 35,173.71 13307 2020 -2025 2022 TOWMASTER TILT DECK TRAILER 4KNBT272XNL161911 $ 10,201.20 13308 2022 WESTERN STAR 4700 SF DUMP TRUCK 5KKAAVDV6NPNM4195 $ 211,858.00 13309 (8 replacements + 1 new 2023 JOHN DEERE 544 P LOADER 1DW544PACNLZ16590 $ 179,816.82 13310 trailer) 2023 CHEVROLET SILVERADO 2500HD 1GC5YNE75PF244154 $ 56,814.00 13492 63 2024 INTERNATIONAL CV 515 1HTKTSWM3RH642316 $ 172,040.00 12801

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 64

Highway Revenue Sources - 2026 State Aid (CHIPS, PAVE-NY, EWR, POP), $205,435 Int. Fund Rev., $71,000 Interest &… Property Tax, Sales Tax, $877,124 $225,000 Total Revenues: $1,443,559 65

Town of Boston, NY – Fire Fund 25% Contractual Payments to 3 Fire Departments 2025 2025 • Boston Fire Co $226,158 $237,468 (5% increase) • North Boston Fire Co $226,158 $237,468 (5% increase) • Patchin Fire Co $226,158 $237,468 (5% increase) • Total $678,474 $712,404 ($33,930 increase) Dispatch Services through Hamburg / Healthworks Costs • Dispatch – 2% Increase from $25,197 to $25,701 • Healthworks – Estimated at $10,200 SVC Award Contractual • Firefly Admin Costs - LOSAP - $9,000 • Pinsky Law - $4,800 Workers Comp for 3 Fire Departments • 2-Year Rate Lock of $14,020 LOSAP Program for 3 Fire Departments • Proposing $400,000 contribution (half funded by Sales Tax / half by a tax increase) • Underfunded for many years with a growing gap (see next few slides) 66

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* 67

Fire LOSAP Changes: • The number of overall participants went from 188 to 189. • The number of members earning a year of service credit increased from 71 to 74. • 4 People reached Entitlement Age and became eligible to collect their accrue service • 4 Entitled participants collecting for 10+ years died and stopped receiving payments • 1 Resignation of a Non-Vested member • 3 Forfeitures by people who didn’t meet requirements 3 years in a row 68

Fire LOSAP – Info from the PRIOR Annual Report Estimated vs. Actual Warnings of Insolvency mentioned by Penflex starting in 2021/2022 69

Fire LOSAP – Info from the current Annual Report Town Board allocated Excess Sales Tax towards LOSAP – slightly helped the funded ratio move in the right direction Also a factor… 2023 Contribution was $450,000 ($250,000 Budget / $200,000 Excess Sales Tax) 2024 Contribution was $434,624 ($300,00 Budget / $134,624 Excess Sales Tax) 2025 Contribution – budgeted $325,000… unknown if there will be excess sales tax to use 70

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 71

Fire LOSAP – Info from the current Annual Report Calculated that currently each new year adds $133,078 to the amount earned (based on membership)… which adds to the $238,761 calculated as amount owed towards historical earnings on a 20 yr pay back 72

Fire LOSAP – Info from the current Annual Report The Town will be owing around $400,000 for the foreseeable future 73

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% 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 74

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% 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 had to pay out the whole obligation right now, there are currently only enough funds to pay out 42 cents to each dollar owed which is the lowest funded ratio so far. 75

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 is proposing a 10% tax increase for 2026… mixed with increased Sales Tax Allocation 76

Cost to Outfit a Single Firefighter Note: Pictures shown are for illustrative purposes only. Real costs vary based on location, supply & demand, and inflation 77

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! Contractual $100,000 in Contractual Costs with BES  ($20,000 ↑) Opera onal Payment to the Costs such as first aid supplies, cleaning supplies, medical examiner, Boston Emergency Squad training, insurance, maintenance or software costs on equipment, resident co-pays, & other expenses • Agreement through Hamburg Dispatch Services • 2026 Est. Cost = $13,840... 2% annual increase in this agreement Healthworks • Physicals & respirator tests – Estimated $4,000/year • Building utilities ($7,000) Other Contractual Costs • Fuel for Ambulances ($8,000) Workers Comp • Budgeted $5,000 ($1,000 ↓) • Defined contribution LOSAP program • Budgeted $6,600 ($7,400 ↓) 78

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. Total cost is $273,213… first half of this paid in 2024 by the Town per agreement. Other half is due by delivery (hopefully in 2026) New Ambulance • Equipment Reserve Fund held $137,491 as of 9/30/24 + there is $136,606 owed on the ambulance. Any excess funds when the ambulance is paid off will be returned to the ambulance district for general ambulance district use per Res. 2024-12 Prior Ambulances • *Paid off the 2016 purchased Ambulance in September 2024!* 79

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 80

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 Heart Monitors/ Defibrillators / AED’s / Automatic in 2008 & 2016 Chest Compression Devices $84,912 FEMA Grant in 2018 (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 81

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 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. 82

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: Updated rates are being discussed as part of the 2026 contract negotiations 83

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 $120,000 $250,000 $100,000 $200,000 $80,000 $150,000 $60,000 $100,000 $40,000 $50,000 $20,000 $- $- 2003 2005 2007 2009 2011 2013 2015 2017 2019 2021 2023 2025 2003 2005 2007 2009 2011 2013 2015 2017 2019 2021 2023 2025 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 - $100,000 (150% increase in 5 years) • 2026 - $237,468 (24% increase in 5 years) Will receive $63,000 more in 2026 than 10 years ago Will receive $72,565 more in 2026 than 10 years ago 84

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 20% 10% While 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 payment from the town, that does NOT mean the recent -10% board has not been prioritizing Boston Emergency Squad Fire Companies funding increases to the Squad 85

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. The Town of Boston has further partnered with NYMEP to reduce supplier charges on Town electric bills, doing a rate comparison every 1-3 years 86

Town of Boston, NY – Lighting Fund The LED Conversion (Nov. 2019) led to consistent lower usage & thus decreased costs The town’s supply rates doubled in July 2022 but due to the lower usage, there was not 0.5% a huge impact over the 1-year contract. However a 2nd higher rate in July 2023 led to the town seeing costs similar to before the LED conversion Lighting Districts - Usage (kwh) 14,000 12,000 LED 10,000 Conversion 8,000 6,000 4,000 2,000 - Oct-18 Oct-19 Oct-20 Oct-21 Oct-22 Oct-23 Oct-24 Oct-25 Jan-18 Apr-18 Jan-19 Apr-19 Jan-20 Apr-20 Jan-21 Apr-21 Jan-22 Apr-22 Jan-23 Apr-23 Jan-24 Apr-24 Jan-25 Apr-25 Jul-18 Jul-19 Jul-20 Jul-21 Jul-22 Jul-23 Jul-24 Jul-25 Lighting Districts - Cost ($) New Energy $2,500 LED Joined NYMEP – Supply Contract $2,000 Conversion locked in supply rate $1,500 $1,000 $500 $- Oct-18 Oct-19 Oct-20 Oct-21 Oct-22 Oct-23 Oct-24 Oct-25 Apr-18 Apr-19 Apr-20 Apr-21 Apr-22 Apr-23 Apr-24 Apr-25 Jan-18 Jul-18 Jan-19 Jul-19 Jan-20 Jul-20 Jan-21 Jul-21 Jan-22 Jul-22 Jan-23 Jul-23 Jan-24 Jul-24 Jan-25 Jul-25 87

Town of Boston, NY – Lighting Fund Usage remains consistent… Zooming in on the effects of the 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 - Comparable to 2018/2019 costs prior to LED conversion Lighting District - Cost ($) $2,000 New Energy July 2025 Jan 2022 Supply Contract $1,611 $1,500 $1,046 $1,000 $500 New Energy Supply Contract $- 88

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 89

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. 90

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 91

Town of Boston, NY – Garbage & Refuse 28% 28% 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. August 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-20 May-21 May-22 May-23 May-24 May-25 Mar-20 Mar-21 Mar-22 Mar-23 Mar-24 Mar-25 Jan-20 Jul-20 Jan-21 Jul-21 Jan-22 Jul-22 Jan-23 Jul-23 Jan-24 Jul-24 Jan-25 Jul-25 Sep-20 Sep-21 Sep-22 Sep-23 Sep-24 Nov-20 Nov-21 Nov-22 Nov-23 Nov-24 92

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 2,000.00 400.00 1,500.00 350.00 1,000.00 300.00 250.00 500.00 200.00 - 150.00 100.00 50.00 Newspaper/Cardboard Comingle - 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Recycling Total Solid Waste Total Newspaper/Cardboard Comingle 93

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 94

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! 95

At Your Door Service – Scheduling a Pickup / Ineligible Materials To schedule a pickup visit: https://www.wmatyourdoor.com/residential/ 96

Changes Implemented: • Totes – Uniform 96 gallon totes provided by Waste Mgmt Waste Mgmt – • Stickers – Sold by town Clerk for $3 each to be attached to 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) (July 2022 – June 2028) • Additional Tote – Residents can add an additional tote for an annual charge starting at $125 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%). 97

Waste Mgmt – Additional Totes & Bag Stickers Had roughly 60 residents request additional totes… most in the 1st year Over 1,500 stickers since Aug 2022 – 411 sold in 2025 so far 98

Waste Mgmt – Contract Renewal (July 2022 – June 2028) Financial Aspects of the Contract Renewal: • $256.80 per house effective 7/1/24 ($21.40/month) – 5% increase per contract Garbage • $271.54 per house effective 7/1/25 ($22.63/month) – Contract tied to CPI-Garbage (2025 Actual: 6.1%) Collection Cost • $284.58 per house effective 7/1/26 ($23.71/month) – Contract tied to CPI-Garbage (Estimate 5%) • $29.42 per house effective 7/1/24 ($2.45/month) – 5% increase per contract At-Your-Door Cost• $31.10 per house effective 7/1/25 ($2.59/month) – Contract tied to CPI-Garbage • $32.60 per house effective 7/1/26 ($2.72/month) – Contract tied to CPI-Garbage • Based on Blended Value Calculation (example on next slide) – Could be good or bad • Processing Fee is $95/ton Recycling Cost • Residue Fee is $240/ton • Excess Contamination Fee is $275/ton Each July will have an adjustment based on the average fuel price over the 12 months prior • Baseline fuel price of $4.85/gallon Diesel Fuel Cost • Ex. If fuel price goes to an average of $4.35/gallon from 7/1/22 – 6/30/23 Adjustment • Town will receive a $0.50 credit per gallon • In a month where 308 gallons is used, the town would be credited $154. • If the price goes up, the opposite happens, and the town would be charged more Rates change • July 2025 - mid-year • Town needs to budget for 6 months at current rate and 6 months at the anticipated new rate 99

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. 100

Waste Mgmt – Contract Renewal – Tax Rate Calculation Refuse/Garbage Fund —> $16/unit Increase from $304 to $320  Contract cost increased 6.1% for curb service & At-Your-Door Collection. Further, 2023, 2024, and current 2025 recycling costs are high, using down extra fund balance, which was already below the Town’s fund balance expected minimum amount. Tax Rate Calculation (Whole Town = 3147 units) • Garbage Cost $878,131 (6 months at $71,393 + 6 months at $74,962) • At-Your-Door $100,598 (6 months at $8,178 + 6 months at $8,589) • Recycling $30,000 (Variable – monthly average is $3,300) • Fuel surcharge / Fund Balance Policy—budgeted $0 for 2026 (will fund by bank interest) • Total Estimated Amount Needed = $1,008,729 Household Cost = $320  $16 increase from 2025’s cost of $304 • Garbage $ 279 (6 months at $22.69 + 6 months at $23.83 = $279) • At-Your-Door $ 32 (6 months at $2.60 + 6 months at $2.73 = $32) • Recycling $ 9 • Account Leeway* $ - *Account Leeway – recycling cost varies per month / diesel surcharge is unpredictable / Town’s Fund Balance policy requires the Town to keep 20% of budgeted appropriations in Fund Balance to get through the timeframe between year end and March tax collection 101

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 103

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 2022 Balance $43,432 $- $- $3,701,000 $62,500 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 $37,500 104

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 23 20 15 15 10 7 5 0 Water Dist. 1 Water Dist. 2 Water Dist. 2 Extension Water Dist. 3 Water Dist. 3 Extension 105

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 106

2026 Budget Recap 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 107

Town of Boston, New York Ongoing Projects October 8, 2025

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 110

Water District 2 – Rice Hill Tank Before After 111

Wohlhueter Tank – Before & After Before After 112

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 113

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! 114

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 115

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. 116

WATERLINE REPLACEMENTS

Boston State Road Between Meadow & Ripple Watermain Replaced in 2022/2023 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 118

RFQ for Engineering Services – Town Water Projects 119

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 120

Water Line Repairs Needed 121

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 122

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 $67/year ($23 maintenance + $44 capital) on a house with assessed value of $150,000 (slide #47) 2026 Budget doubles the Capital rate and will raise the cost on a house with assessed value of $150,000 to $110/year ($23 maintenance + $89 capital) 125

• Applied for CDBG Grant (awarded $100,000) • Used ARPA Funds of over $300,000 • 5th 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: Denied 2025 WIIA Application: Resolution 2024-34 Resolution 2025-70 Denied 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) 129

Starting Phase 1 2021-2024 CDBG/ARPA Section Phase 1 shown in green highlight CDBG – Boston State Road between Meadow & Ripple Phase 1 – Valley Circle, Heinrich, Zimmerman, Herman Hill, South Abbott 130

= Done = Phase 1 Water Line Repairs Needed (CDBG/ARPA) Grouping determined by priority as well as geographic location 131

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 132

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 through 2025) Financing: • WIIA – 2021 & 2022 applications on full project denied. Applied in 2023 & 2024 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) 133

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 134

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… 135

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 136

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! 137

Water Line Replacements – Phase 1 Went out to Bid! (August 2024) 8 Bids Received – Low Bid was 716 Site Contracting for $2,415,741 138

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 1 139

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 1 140

Bond Anticipation Note (BAN) Sale – October 2024 2024- 2025 Reason for 15% Tax Increase in Water District 1 • 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 1 141

Bond Anticipation Note (BAN) Sale – October 2025 2025- 2026 Reason the Capital Code of Water District 1 is being 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. 142

Water Line Replacements – Phase 1 Status Update (October 2025) Pictures from construction: Old vs. New Pipes 143

Water Line Replacements – Phase 1 Status Update (October 2025) Pictures from construction: Old vs. New Pipes 144

Water Line Replacements – Phase 1 Status Update (October 2025) Pictures from construction: Crossing 391 145

Water Line Replacements – Phase 1 Status Update (October 2025) Pictures from construction: Interconnects to Houses 146

Water Line Replacements – Phase 1 Status Update (October 2025) Pictures from construction: Reconstruction 147

Water Line Replacements – Phase 1 Status Update (October 2025) 2 Change Orders have been approved so far, (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 148

Water Line Replacements – Phase 1 Status Update (October 2025) August 2025 – Partial Completion of 9,650 of the 10,770 linear feet (90% Complete) 149

Water Line Replacements – Phase 1 Status Update (October 2025) 18-Mile Creek Crossing • Drilling did not work • Awaiting Emergency Permit for Open Cut 150

Water Line Replacements – Phase 2 151

Water Line Replacements – Phase 2 Engineering Cost Related to Phase 2 – For Approval at 10/15/25 Meeting Roughly 4.3 miles of water line 152

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 153

Water Line Replacements – Phase 2 (Addition of Secondary Source) 154

Water Line Replacements – Phase 2 155

Water Line Replacements – Phase 2 156

Water Line Replacements – Phase 2 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 next slides 157

WATER DISTRICT CONSOLIDATION STUDY

Water Consolidation Study CPL held a public meeting on May 30, 2023 to discuss: • Status of existing water districts • Current & anticipated water debt • Potential buildout projects • Consolidation options 159

Existing Water Districts & System

Existing and Anticipated Debt (As of May 2023) Remaining Town Debt Water District #3 $3,641,150.00 Tank Improvements $1,013,790.00 $4,654,940.00 Anticipated Town Debt Water District #1 (Phase 1) $5,188,005.00 Actual is $2,771,000 Water District #1 (Phase 2&3) $10,465,460.50 $15,653,465.50 Total Debt= $20,308,405.50

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 Full Townwide Water Project = $30,470,000

In May 2023, the above cost was updated to a total of $11,310,000 across 130 New Users

In May 2023, the above cost was updated to a 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 vs. Entire Town Existing Debt vs. Potential Projects • Grant Funding Available for each Scenario (60% Grant via WIIA, maximum $5,000,000 annually) • Unit Assumptions for Parcels within District without Water Services

Unit Based Options Scenario 1 Scenario 2 Scenario 3 Scenario 4 Scenario 5 Consolidate Entire Town Consolidate Entire Town Consolidate Existing Districts Consolidate Entire Town Consolidate Entire Town Existing & Anticipated Debt Full Build Out Town Water Existing & Anticipated Debt Existing & Anticipated Debt Full Build Out Town Water 60% WIIA Grant 60% WIIA Grant Existing Debt $ 4,654,940.00 $ 4,654,940.00 $ 4,654,940.00 $ 4,654,940.00 $ 4,654,940.00 Anticipated Debt $ 15,653,465.50 $ 15,653,465.50 $ 15,653,465.50 $ 15,653,465.50 $ 15,653,465.50 Future Debt $ - $ - $ - $ 30,470,000.00 $ 30,470,000.00 Future Grants (WIIA 60%) $ - $ - $ 5,000,000.00 $ - $ 15,000,000.00 Total Debt $ 20,308,405.50 $ 20,308,405.50 $ 15,308,405.50 $ 50,778,405.50 $ 35,778,405.50 Approx. Annual Debt $ 1,098,781.43 $ 1,098,781.43 $ 843,685.13 $ 2,653,338.26 $ 1,888,049.37 No. of Parcels w/ Water Service 2815 2815 2815 3167 3167 No. of Parcels w/o Water Service 471 924 924 572 572 Annual Cost for Parcel w/ Water Service $ 383.91 $ 377.93 $ 290.19 $ 822.94 $ 585.59 Annual Cost for Parcel w/o Water Service $ 38.39 $ 37.79 $ 29.02 $ 82.29 $ 58.56 Only Existing Debt & Anticipated Debt Includes from Ongoing Water Projects Buildout

Ad Valorem Options Scenario 1 Scenario 2 Scenario 3 Scenario 4 Scenario 5 Consolidate Entire Town Consolidate Entire Town Consolidate Existing Districts Consolidate Entire Town Consolidate Entire Town Existing & Anticipated Debt Full Build Out Town Water Existing & Anticipated Debt Existing & Anticipated Debt Full Build Out Town Water 60% WIIA Grant 60% WIIA Grant Existing Debt $ 4,654,940.00 $ 4,654,940.00 $ 4,654,940.00 $ 4,654,940.00 $ 4,654,940.00 Anticipated Debt $ 15,653,465.50 $ 15,653,465.50 $ 15,653,465.50 $ 15,653,465.50 $ 15,653,465.50 Future Debt $ - $ - $ - $ 30,470,000.00 $ 30,470,000.00 Future Grants (WIIA 60%) $ - $ - $ 5,000,000.00 $ - $ 15,000,000.00 Total Debt $ 20,308,405.50 $ 20,308,405.50 $ 15,308,405.50 $ 50,778,405.50 $ 35,778,405.50 Approx. Annual Debt $ 1,098,781.43 $ 1,098,781.43 $ 843,685.13 $ 2,653,338.26 $ 1,888,049.37 Total District Assessed Value $ 445,875,123.00 $ 596,550,661.00 $ 596,550,661.00 $ 596,550,661.00 $ 596,550,661.00 No. of Parcels w/ Water Service 2815 2815 2815 3167 3167 No. of Parcels w/o Water Service 471 924 924 572 572 Annual Cost for Parcel w/ Water Service per $100,000 $ 224.03 $ 167.44 $ 128.57 $ 404.35 $ 287.72 Annual Cost for Parcel w/o Water Service per $100,000 $ 22.40 $ 16.74 $ 12.86 $ 40.43 $ 28.77 Annual Cost for Parcel w/ Water Service per $200,000 $ 448.06 $ 334.89 $ 257.14 $ 808.69 $ 575.44 Annual Cost for Parcel w/o Water Service per $200,000 $ 44.81 $ 33.49 $ 25.71 $ 80.87 $ 57.54 Annual Cost for Parcel w/ Water Service per $300,000 $ 672.09 $ 502.33 $ 385.71 $ 1,213.04 $ 863.17 Annual Cost for Parcel w/o Water Service per $300,000 $ 67.21 $ 50.23 $ 38.57 $ 121.30 $ 86.32 Only Existing Debt & Anticipated Debt Includes from Ongoing Water Projects Buildout

Next Steps Town Board Decision Consolidation Methodology Selection Finalize Map Plan & Report SEQR Public Hearing Town Board Action (Permissive Referendum) Update Town Tax Roll

WATER TANK GENERATORS

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) are in need of replacement due to age and availability of repair parts. The estimated project cost is $108,108 for both replacement generators and ECWA has slotted this project for 2025 Update: The start-up on both generators was completed the week of 9/22/25, and they are now in service. ECWA is awaiting final invoices from the manufacturer for start-up, then will bill the Town for the final total. 172

Water Tank Generator Upgrades Approved at Board Meeting 8/21/24… Costs to hit 2025 Budget 173

Water Projects Summary Water Tank Refurbishment • Completed! BAN renewed for $950,000 in October 2025 CDBG Work – Boston State Rd • Complete! Final payment issued in 2024 • Bid Awarded for $2,415,741 in August 2024 • BAN Renewed October 2025 for $2,771,000 Phase 1 – District 1 Waterlines ($2,415,741 construction + $355,259 engineering costs) • Construction roughly 90% completed • Updated engineering cost estimate in 2025 • Added Secondary Source of Water Supply as a Priority Phase 2 – District 1 Waterlines • Need to Amend the prior Bond Resolutions & Pump Station Repairs • Consider if financing will be with or without district overlay • Applied for WIIA funding for the 5th time in 2025 • Options – Full town / just current districts • Options – Unit Based or Ad Valorem • Current Debt: (Dist. 3 Bonds + Water Tank BAN) $ 4,654,940 Water District Consolidation & • Anticipated Debt (Phase 1-3): $15,653,466 Buildout Options • Buildout – District 2: $11,310,000 • Buildout – South Central: $12,560,000 • Buildout – Southeast: $ 6,600,000 174

Water 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) • 2022-2024: $491,881 – Boston State Rd Waterline Replacement between Northside & Meadow (CDBG + ARPA funded) • 2023-2024: $214,170 – Water Tank Refurbishment (via BAN) • 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) • 2023-2024: $265,890 – Water Tank Refurbishment (via BAN) • 2024: $16,620.64 – Broken Valve at Tanglewood & Allen Drive • 2024: $4,691.34 – Broken Hydrant at 5178 Keller Road • 2024: $5,072.25 – Broken Hydrant on Eiss Hill Road • 2025 Awaiting Update – Replace Emergency Generators at Water Tanks – Aug 2024 estimate of $108,108 split between Rice (District 2) & Wohlhueter (District 3) • District 3 & 3 Extension: • 2023: $ 73,925 – Replace East Hill Pump Station Variable Frequency Drives • 2023-2024: $ 418,660 – Water Tank Refurbishment (via BAN) • 2025 Awaiting Update – Replace Emergency Generators at Water Tanks – Aug 2024 estimate of $108,108 split between Rice (District 2) & Wohlhueter (District 3) 175

COMPREHENSIVE PLAN Adopted UPDATE April 30, 2025!

Approved Consultant Fee: $94,870

Comprehensive Plan Update Awarded $25,000 grant from the Erie County Office of Agriculture Awarded $63,000 NYS Smart Growth Comprehensive Planning Grant Last Comprehensive Plan for the Town of Boston was worked on between 2000 and 2002 – see https://www.bostonny.gov/comprehensiveplan#occdrw 178

Comprehensive Plan Update - Outreach 179

Comprehensive Plan Update - Outreach 180

Comprehensive Plan Update – Assess Current Town Profile 181

Comprehensive Plan Update – Create a Vision 182

Comprehensive Plan Update – Set Goals 183

Comprehensive Plan Update – Set Goals 184

Comprehensive Plan Update – Create Plans for Future 185

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

Comprehensive Plan Update – Proposed Future Projects 187

Comprehensive Plan Update April 2025 September 2025 April 2025 Still Awaiting June 2025 Final NYS Smart Growth Adopted the Final Erie County Grant Final Payment to CPL Grant Reimbursement Comp Plan! Reimbursement Received 188

ELECTRONIC VEHICLE Project CHARGING STATION Completed!

EV Charging 2021  Awarded $5,000 NYSERDA Clean Energy Communities Grant 2024  Awarded $10,000 NYSERDA Clean Energy Communities 1-Star Designation Grant 190

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 191

TENNIS COURT REFURBISHMENT

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: 193

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: 195

Tennis Court - Fencing As such, the town board rejected the bids, intending to re-bid in 2025 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. 196

TOWN HALL GENERATOR

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 October 2025 Still awaiting final closeout 198

Community Room HVAC Approve Engineering Quote: $20,000 Approve Construction Bid: $222,400

Town Hall Generator – Change Order CCN02 – Abandon the existing electrical feeders and run entirely new from the pole as shown. The electrical feeders would be directionally drilled underneath the existing driveway into the new manhole. Positives for this scenario are: a. The entire circuit from Pole to building would be replaced. The existing feeder that would remain (as designed and under CCN03) from pole to manhole would be 1977 vintage. If we proceeded with this scope of work now, the Town could avoid a new project later to replace the existing section of cables (and have to dig anything back up). That would save on design/review time (by engineer/contractor), mobilization, inflated cost of material, etc. b. Minimized electrical shutdown time. This work would probably require a few hours of electrical shutdown to complete. c. Fewer unknowns. Doesn’t require additional excavation. Doesn’t rely on reuse of the feeders and their unknown condition. Negatives for this scenario are: Cost is $34,364.93 CCN03 – Attempt to intercept the existing feeders near the south light post at the sidewalk/entrance to the building. Excavation would be completed as carefully as possible not to disturb the curb, asphalt, sidewalk and/or stairs. Once the feeders have been located, they would be disconnected from within the building and pulled back to the excavation location. The existing feeders would then be routed to the new manhole location where they would splice into the new section of feeders. Positives for this scenario are: a. The Cost. $16,025.13…if everything goes well (see below). Negatives for this scenario are: a. We would be banking on the ability to pull the existing feeders back and not damaging them in the process. If they are damaged, new feeders would then need to be pulled from the pole. (Cost not included) b. Involves creating a small/tight excavation as to minimize damage to driveway and adjacent concrete. (I have asked IPL to define the limits of assumed excavation so that we could assess and determine additional costs, if necessary) c. Longer shutdown time. This work would probably require a 2-day electrical shutdown. IPL’s cost does not include a temporary generator for this time, if necessary. (I have asked IPL for this cost). d. Disturbance to existing planter bed. Would potentially require Parks staff to remove/replace plantings. 200

Town Hall Generator – Change Order Construction Cost - Per Bid $ 222,400 Construction Cost - Change Order $ 34,365 Engineering Cost $ 20,000 Total Revised Project Cost: $ 276,765 Approve Change Order: $34,365 201

TOWN HALL FRONT ENTRYWAY

Town Hall Entryway • Needed full replacement of stairs, handrails, and pillars • Bid Opening – December 2023 • 6 bids received • Low bid was Double A Services $46,525 Engineering Cost 203

Town Hall Entryway Front Steps Concrete • Tear out went quickly • 1st pour – concrete was wavy • 2nd pour – ponding water • 3rd pour – Good! Column Replacement • Columns removed / temporary supports installed • Bases poured • October 2024 – Awaiting delivery of new columns January 2024: Approve Construction Bid: $46,525 204

Town Hall Entryway Column Replacement • Feb 2025 – Contracted Kirst • June 2025 – Completion, Payment, & Project Close-out February 2025 (1 year later): Terminated Original Contractor Agreement Approve 2nd Bidder to Finish Work: $15,500 March 2023 205

FUEL TANKS

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 207

Fuel Tanks – Removal of Old Tanks Removal & Closure The Pump Doctor $79,327 LaBella $46,960 208

Fuel Tanks – Removal of Old Tanks Removal & Closure The Pump Doctor $79,327 LaBella $46,960 LaBella after Supplemental $75,620 Work Added 209

Fuel Tanks – Engineering of New Tanks Engineering Cost of New Tanks: $64,020 210

Fuel Tanks – Advertisement of Bids 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 Yesterday (10/7/25): Base Bid Cost The bids are currently being $244,200 reviewed for completion by LaBella $305,600 $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 211

HISTORICAL MARKERS 2025 UPDATE

Historical Markers 2026 2021 2024 2025 Opportunities Pomeroy Grant – Grant – Patriot Grant – Anthony Legends & Lore  Burials Homestead Davis Mansion Grant – Typhoid Fever Town Funded – Town Funded - First Town Funded – First Replacement of 1-2 Fire Company (North Settler existing aging Boston) markers 213

Submitting to Pomeroy Foundation’s Legends and Lore Grant Davis Mansion – “A Living Museum” 214

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. 216

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 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

NORTH BOSTON BALL FIELD

Potentially Fixing up the North Boston Ball Field There’s been requests / Discussions for a while about fixing up the North Boston Ball Field…. Here are some preliminary estimates Would still need to follow formal quote process Potential Funding Sources: • Reserve for Buildings & Parks $140,000 • Reserve for Recreation $40,000 223

RECORDS MANAGEMENT GRANT

Future Projects in Consideration • New Stage + Music System for Concerts • New blinds & paint for Town Hall • JCAP – court room • Town funds – all other rooms • Just added new window tint to community room windows & glass vestibule • Fix our Community Room floor which is peeling up • Town Hall Playground • Updates to our Holiday Lights • Drainage Improvement Area (Town-Wide) • Drainage Study performed in 2021 • Drainage Reserve Fund Established • Looking at opportunities to improve drainage through Town 225

Grants Awarded to the Town Adjusted to be used towards Still Awaiting Town Hall Boiler & IT upgrades Reimbursement Still Awaiting Reimbursement 226

Grants Awarded to the Town 227

Grants Awarded to the Town Ongoing Project – No Reimbursement yet Ongoing Project – No Reimbursement yet 228

Grants Awarded to the Town Senior Center HVAC CDBG-CV $109,300 Total Awarded This Year: $351,290 229

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: $19,055 230

Successful Projects Since 2018 Financially • Decreased general fund taxes to lowest in over 10 yrs • Implemented forecast budgeting • Stayed under tax cap every year • Awarded $771,706 in grant funding • Increased funding to Fire & Ambulance Companies • LED upgrades around town and at Town owned facilities decreasing electric costs – lighting fund at lowest tax rate in over 10 yrs • Credit Cards accepted online for Tax Payments Multi-Year Capital Planning • Cycled out multiple aging equipment (2 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 stretch on Boston State Road, working on all 3 water towers, in engineering of 3 phase water project • Started Comp Plan update – 1st since 2000 • Updated Zoning Maps 231

Successful Projects Since 2018 ADA & Town Hall Upgrades • Started streaming board meetings for residents to watch from home • Implemented CodeRed Emergency Alert System • 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 232

Successful Projects Since 2018 • Services • Brought in Boys & Girls Club which has revived the town’s recreation program • Stay Fit Exercise program brought back to the Senior Nutrition Program • Brought back Full Time Code Enforcement Officer • Implemented At-Your-Door Recycling Program for Electronic & Household Hazardous Waste • Community Projects • Added memorial bricks out by the clock • 2 Historical markers (Typhoid Fever / Patriot Burials) • 4 Drainage/Erosion projects in collaboration with EC Soil & Water 233

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 15th, 2025 during the 7:30pm Board Meeting located in the Town Hall Court Room 234