2025 Town of Boston - Budget Presentation (full text)

Town of Boston, New York 2025 Tentative Budget Presentation & Ongoing Project Discussion Prepared by Ellie Pericak, Budget Director October 9, 2024

2025 Budget Timeline 2

History of the “2% Tax Cap” Meaning the goal was for prices to raise 2% each year 3

History of the “2% Tax Cap” 4

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

2025 Tentative Budget Presentation 2024 2025 Budget Tentative Recap Budget Ongoing Public Projects Comments October 11, 2023

Town of Boston, New York 2024 Budget Recap October 9, 2024

Town of Boston, NY – 2024 Budget Allocation of 2024 Tax Levy - Allocation of 2024 Tax Levy $2,252.50 (as Percentage) 23.6% $532.28 $1,568.96 69.7% 6.7% $151.26 Source: 2024 Annual Report of the Department of Real Property Tax Services, County of Erie, NY NOTE: Represents 2024 taxes on a Boston home valued at $150,000 in the Hamburg Central School District with basic star exemption. 10

Town of Boston, NY – 2024 Budget Allocation of 2024 Tax Levy - Allocation of 2024 Tax Levy $2,252.50 (as Percentage) $151.26 6.7% NOTE: Represents 2024 taxes on a Boston home valued at $150,000 in the Hamburg Central School District with basic star exemption. 11

2024 General & Highway Fund Tax Rate (%) Collins, Boston, & Newstead all decreased from 2023 to 2024 9 Similar Populations to Boston 8.2788 8 6.9061 7 6.399 6.5833 6 5.5263 5.5083 5 4 3.6092 3 1.8795 2 1.6948 1.3594 1 0.6489 0 Towns Shown by Population Source: 2023-2024 Real Property Tax Comparison issued by Erie County Based on each Municipalities General & Highway Tax Rates – equalization rates are factored in 12

2024 General & Highway Fund Tax ($) $600.00 $537.52 Similar Populations to Boston $500.00 $424.72 $400.00 $298.04 $300.00 $264.40 $232.10 $194.90 $203.92 $200.00 $179.02 $151.26 $100.00 $24.33 $27.65 $- Towns Shown by Population Source: 2023-2024 Real Property Tax Comparison issued by Erie County NOTE: Represents 2023 taxes on a Boston home with a full market value of $150,000 – equalization rates are factored in 13

2024 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 Equalization Rate Taxes $800.00 60% $600.00 40% $400.00 20% $200.00 $- 0% Colden - North Marilla - Collins - Eden - Boston - Concord - Newstead - Alden - Elma - 3,368 Collins - 5,402 6,172 7,598 8,0793 8,466 8,690 9,852 11,808 3,477 2024 Town Tax Tax At 100% Equalization 2023 Equalization Rate Source: 2023-2024 Real Property Tax Comparison issued by Erie County NOTE: Due to the 2023 equalization rate in Boston being 59.5%, a Boston home with a full market value of $150,000 would have a 2023 assessed value of $89,250 (compared to $99,000 at the 2022 equalization rate of 66%). The 2023 tax rate multiplies by the $89,250 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 2024 tax rates. More on equalization rates in later slides. 14

2024 Erie County’s Lowest Town/City Tax Rates 1. Sardinia 0.000000 2. Marilla 0.648863 3. Wales 0.655839 4. Village of Akron 1.070167 5. Newstead 1.359437 6. Boston 1.694811 7. Clarence 1.745474 8. Alden 1.879479 9. Village of Alden 1.928030 10. Village of Depew 2.278741 Boston still ranked as Erie County’s 6th lowest Town Tax Rate in 2024 Source: 2023-2024 Real Property Tax Comparison issued by Erie County Based on each Municipalities General & Highway Tax Rates 15

2024 Budget Summary = + + = + + Budgeted Revenues Other Fund Balance Property Tax Expenditures Than Property Tax Planned to be Used Revenue 16

Town of Boston, NY – 2024 Budget 2024 Taxes - Breakout by Fund (as percentage) 0% 4% 14% General 26% Highway Fire Light 28% Ambulance Refuse & Garbage Water (All Districts) 24% Special Items 3% Total Taxation: $3,347,918 0.3% 18

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) 19

Fund Balance as of 12/31/23 Annual Financial Report General Highway Fire Light Ambulance Garbage Water Nonspendable 22,417 12,609 - - - - - Reserve Accts (see below) 460,013 301,944 - - 227,461 - 368,614 Assigned for specific use 103,441 930,894 207,283 17,721 68,759 135,213 617,625 Unassigned 2,457,066 - - - - - - Total as of 12/31/21 3,042,937 1,245,447 207,283 17,721 296,220 135,213 986,239 2024 Anticipated change in Fund Balance *Estimates as of 8-2024* (320,967) (123,875) (22,920) (7,000) 6,500 17,000 (14,715) Estimated 2024 Ending Fund Balance 2,239,540 807,019 184,363 10,721 75,259 152,213 602,910 2025 Planned use of Fund Balance (489,330) (153,433) (26,773) (3,673) - - (14,684) Estimated 2025 Ending Fund Balance 1,750,210 653,586 157,590 7,048 75,259 152,213 588,226 Calc. Minimum per Town Policy 480,333 322,160 160,967 3,600 36,044 196,607 91,623 (% of budgeted appropriations) (20%) (20%) (15%) (20%) (20%) (20%) (15%) Reserve Accounts as of 12/31/23 Reserve for Debt (per USDA Req) - - - - - - 368,614 Reserve for Ambulance - - - - 227,461 - - Reserve for Equipment - 301,944 - - - - - Reserve for Tri-Seq 7,444 - - - - - - Reserve for Sr. Facility 63,770 - - - - - - Reserve for tax stable 88,170 - - - - - - Reserve for Building & Parks 130,849 - - - - - - Reserve for Recreation 38,628 - - - - - - Reserve for Drainage 131,152 - - - - - - 460,013 301,944 - - 227,461 - 20 368,614

Town of Boston, New York 2025 Tentative Budget October 9, 2024

2025 Tentative Budget Summary = + + = + + Budgeted Revenues Other Fund Balance Property Tax Expenditures Than Property Tax Planned to be Used Revenue 22

Analytics – Total Town Revenues (2025) Displayed in Dollars ($) Shown in Percentages (%) Appropriated Fund Appropriated Balance Fund Balance, State Aid 11% 741,997 6% State Aid, 427,984 Departmental Income Departmental 9% Income, 620,964 Other Tax Property Tax, Property Tax Other Tax Items 50% 3,444,529 Items, 144,000 2% Sales Tax, Sales Tax 1,500,000 22% Total Budgeted Appropriations: $6,879,473 24

Analytics – Total Town Expenditures (2025) Displayed in Dollars ($) Shown in Percentages (%) Lighting & Water (non-debt), Debt Payments, $215,722 Lighting & Water (non-debt) $476,964 Debt Payments 3% 7% Salaries, Garbage $1,583,073 Salaries Service, Garbage 23% $983,034 Service 14% Employee Benefits, Employee $559,000 Benefits Fire 8% Departments, Fire EMS $1,073,118 Service, Departments General Fund 16% $180,222 Dept Costs, General Fund $828,664 Highway Dept Costs EMS Service Costs 12% 3% 7% Equipment / Equipment / Highway Costs, Capital Outlay, Capital Outlay $494,373 $483,795 7% Total Budgeted Appropriations: $6,879,473 26

2025 Tentative Budget Summary Appropriated Raised by 2024 Change Appropriations Est. Revenues Fund Balance Taxation Taxes From 2024 A General 2,401,664.00 1,770,369.89 489,330.11 141,964.00 141,559.00 405.00 D Highway 1,610,801.00 590,795.00 153,433.00 866,573.00 864,103.00 2,470.00 SF Fire 1,073,118.00 195,000.00 26,773.00 851,345.00 809,049.00 42,296.00 SL Light 18,000.00 800.00 3,673.00 13,527.00 11,268.00 2,259.00 SM Ambulance 180,222.00 78,000.00 0.00 102,222.00 101,999.00 223.00 SG Refuse & Garbage 983,033.52 19,000.00 0.00 964,033.52 943,773.03 20,260.49 HA Water #1 148,897.00 15,000.00 0.00 133,897.00 116,409.00 17,488.00 HB Water #2 79,332.00 4,000.00 23,621.00 51,711.00 51,589.00 122.00 HD Water #1 Ext. 1 4,506.00 1,500.00 0.00 3,006.00 3,012.00 -6.00 HE Water #2 Ext. 2 33,383.00 4,000.00 0.00 29,383.00 29,383.00 0.00 HC Water #3 332,530.00 25,000.00 45,167.00 262,363.00 261,334.00 1,029.00 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 11,716.89 1,341.19 10,375.70 Unpaid Water 309.14 - - 309.14 2,121.36 -1,812.22 Additional Charges 1,500.00 - - 1,500.00 0.00 1,500.00 TOTALS 6,879,473.66 2,704,664.89 741,997.11 3,444,528.55 3,347,918.58 96,609.97 27

Breakdown of Overall Tax Levy Increase 2024 Total Tax Levy $ 3,347,919 2025 Proposed Tax Levy $ 3,444,529 Increase in Tax Revenue $ 96,610 As shown on prior slide Assessed Value Changes Garbage Fund Increase Garbage Fund – 5% Increase $7,054 increase of $6/parcel on Additional Totes Assessment Roll taxable values increased $18,882 increase $350 increase $1.6 million from 2022 roll to 2023 roll. Contract has 5% annual Levied on specific residents Equalization rate dropped from 59.5% to increase & recycling has that requested this 52% become a large cost Fire Fund Increase of Lighting Fund Increase of 20% Water District 1 – 15% Increase 5% $2,255 increase $17,465 increase $40,541 increase Energy Supply Rates have Phase 1 of Water Projects went 5% Contractual increase skyrocketed. Reversing the rate to BAN in 2024 at cost of & LOSAP is underfunded decrease given in 2024 $2,771,000 Changes to Unpaid Items $10,063 increase Total Increase in Tax Levied on specific residents that did not pay Revenue their water/property clean up bills or are not $96,610 eligible for exemptions after property transfer 28

Where we sit relating to the “Tax Cap” Real Property Tax Levy 2024 $ 3,347,919 Tax Base Growth Factor 1.0095 Allowable Levy Growth Factor ("Tax Cap") 1.0200 Available Carryover from 2024 $ 3,395 2025 Tax Levy Limit $ 3,450,714 2025 Proposed Tax Levy $ 3,444,529 Below the Tax Cap by this amount: $ (6,185) The Town of Boston is under the tax cap for 2025! 29

Proposed Rate Fund 2024 Tax Rate 2025 Tax Rate Change A General 0.238565 0.238565 0% D Highway 1.456246 1.456246 0% SF Fire 1.317298 1.383163 5% SL Light 0.046086 0.055303 20% SM Ambulance 0.166278 0.166278 0% SG Refuse & Garbage 3144 units X 298 3147 units X 304 $6 Additional Totes 51 units x 134.53 52 units x 141.26 5% HA Water #1 OM - M 0.133907 0.153993 15% Water #1 OM - C 0.257642 0.296288 15% HB Water #2 25 house w/o svc x $13. 25 house w/o svc x $13. 0% Water #2 21 parcel w/o svc x $8. 20 parcel w/o svc x $8. 0% Water #2 381 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 10 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 370 495 house w/svc x 370 0% Water #3 77 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 2025 Annual Tax Per Week Cost Per Day Cost General $ 35.78 $ 0.69 $ 0.10 Highway $ 218.44 $ 4.20 $ 0.60 Fire $ 207.47 $ 3.99 $ 0.57 Light $ 8.30 $ 0.16 $ 0.02 Ambulance $ 24.94 $ 0.48 $ 0.07 Refuse & Garbage $ 304.00 $ 5.85 $ 0.84 Total Tax (Excluding Water) $ 798.93 $ 15.36 $ 2.19 2025 Low 2025 High (on average) Water District #1 $ 23.10 $ 44.44 $ 0.65 $ 0.09 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 31

Assessed Value vs. Fair Market Value Assessed Value 2023 Equilization Rate 2023 Full Mkt Value $ 100,000.00 0.66 $ 151,515 $ 150,000.00 0.66 $ 227,273 $ 200,000.00 0.66 $ 303,030 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 2024 Full Mkt Value $ 100,000.00 0.52 $ 192,308 $ 150,000.00 0.52 $ 288,462 $ 200,000.00 0.52 $ 384,615 The drop in equalization rate You are taxed on the assessed is why your market value may value, less any exemptions have changed on your tax bill 32

Town of Boston Equalization Rates Equalization Rate – NY State’s measure of a municipality’s level of assessment. Rate Year State Equalization Rate 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 33

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. 34

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 35

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 36

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 37

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. 38

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 2023 Exemptions: $62,998,368 Increased 2024 Exemptions: $8.4 million $71,384,969 39

Comparison of 2022, 2023, 2024 & Tentative 2025 Taxes $350.00 $300.00 $250.00 $200.00 $150.00 $100.00 $50.00 $- Refuse & General Highway Fire Light Ambulance Garbage 2022 $42.10 $218.44 $193.72 $8.64 $24.94 $255.00 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 NOTE: Represents estimated taxes on a Boston home with an assessed value of $150,000 40

Comparison of 2022, 2023, 2024 & Tentative 2025 Taxes $500.00 $450.00 $400.00 $350.00 $300.00 $250.00 $200.00 $150.00 $100.00 $50.00 $- Water #1 Ext. Water #2 Ext. Water #3 Ext Water #1 Water #2 Water #3 1 2 1 2022 Low $20.09 $8.00 $94.60 $245.58 $220.00 $272.40 2022 High $38.65 $130.00 $94.60 $442.58 $460.00 $460.00 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 NOTE: Represents estimated taxes on a Boston home with an assessed value of $150,000 41

General Fund Fire 0.4 1.4 0.3 1.35 0.2 1.3 0.1 1.25 0 1.2 2011 2013 2015 2017 2019 2021 2023 2025 2011 2013 2015 2017 2019 2021 2023 2025 Highway Ambulance 1.5 0.17 1.45 0.16 1.4 0.15 1.35 0.14 1.3 0.13 2011 2013 2015 2017 2019 2021 2023 2025 2011 2013 2015 2017 2019 2021 2023 2025 Light Garbage 0.1 350 0.08 300 250 0.06 200 0.04 150 100 0.02 50 0 0 2011 2013 2015 2017 2019 2021 2023 2025 2011 2013 2015 2017 2019 2021 2023 2025

Town of Boston, NY – 2025 Budget 2025 Taxes - Breakout by Fund (as percentage) 4% 14% General Highway 25% Fire Light 28% Ambulance Refuse & Garbage Water (All Districts) 25% Special Items 3% Total Taxation: $3,444,529 0.4% 44

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 2025 Large planned repairs/upgrades/projects: • Install of EV Charging Station • New Tennis Court Fence • New Parks Tractor • New Stage for Concerts 45

General Fund Personnel Services Budget Lines A 1010.1 Town Board-PS 38,220.00 40,132.00 (2) New Positions in A 1110.1 Town Justice- PS 129,483.00 138,093.00 Code Enforcement A 1220.1 Supervisor- PS 169,753.00 181,357.00 Office – Assistant to Code & PT Code Officer A 1340.1 Budget Director 3,976.00 4,275.00 $59,238 A 1355.1 Assessor-PS 51,700.00 57,458.00 A 1410.1 Town Clerk- PS 116,951.00 124,341.00 A 1420.1 Attorney- PS 18,404.00 19,785.00 A 1460.1 Records Mgt.- PS 250.00 0.00 Increases to Assessor & A 1620.1 Buildings- PS 30,558.00 32,850.00 FT Code Enforcement A 3510.1 Dog Control- PS 14,968.00 16,091.00 Officer (2 people) A 3620.1 Safety Inspection-PS 92,292.00 159,494.00 $30,039 A 5010.1 Supt of Highways-PS 99,293.00 104,763.00 A 6772.1 Prog for Aging-Per Sv 35,785.00 38,465.00 A 7110.1 Parks- PS 138,512.00 148,893.00 A 7270.1 Event Coordinator 2,840.00 3,053.00 Increase to Elected Officials (9 people) A 7510.1 Historian-PS 4,032.00 4,335.00 A 8010.1 Zoning-Per Service 8,566.00 9,206.00 $13,103 A 8020.1 Planning- Pers Svc 5,976.00 6,423.00 A 8710.1 Conservation-Per Ser 3,187.00 3,426.00 A 8810.1 Cemetery-Per Serv 300.00 0.00 965,046.00 1,092,440.00 Increase to Remaining Appointed Employees (27 Employees) Proposed Increase Over 2024 Cost 127,394.00 $25,011 46

WHY? This year staffing is a big priority 48

Factors Considered Regarding Raises – Inflation Inflation peaked at it’s highest rate of 9.1% in June 2022… in August 2024 we are standing at 2.5% “inflation rate Cummulatively $1,000 in August 2024 has the same buying power as: • $968 in August 2023 • $930 in August 2022 • $861 in August 2021 49

Factors Considered Regarding Raises - Inflation Inflation hit all- time high in 2022 50

Factors Considered Regarding Raises - Inflation 51

Factors Considered Regarding Raises – Raising Prices 52

https://www.ers.usda.gov/data-products/food-price-outlook/summary- findings/ PPI Forecasts for 2024: Eggs Increase 20.2% Farm-Level Milk Increase 11% Wholesale Dairy Increase 3% Wholesale Fats & Oils Decrease 8.4% Farm-Level Wheat Decrease 22% Wholesale Wheat Decrease 6.6%

CBS News price tracker shows how much food, gas, utility and housing costs are rising - CBS News

22.3% 20.8% 15% Since February 2020, the Consumer Price Index (blue line) has climbed a cumulative 20.8%, according to Bureau of Labor Statistics data. Over that same period, average hourly earnings (orange line) rose 22.3%. This chart shows the result: Inflation-adjusted hourly earnings (yellow line) have increased 1.5% since February 2020, indicating a net gain for workers' average spending power. However… that is IF the average hourly earnings rose 22.3%... At the town, since 2020, the hourly earnings rose: $17.20 (2020) x 2% = $17.54 (2021) x 4% = $18.24 (2022) x 4% = $18.97 (2023) x 5% = $19.92 (2024)…. So the town has had a cumulative increase of 15%... Again… CPI has had a cumulative growth of 20.8% in the same time frame

Shrinking Purchasing Power of Staff Town's Raises vs Inflation Factor Town’s Part-Timer’s Hourly Wage (OSC Website) (11/36 General Fund Employees Have this Pay Rate) $20.16 7.2% Increases since 2020: -$0.24 OSC Inflation Rate: 17.4% $19.55 Town Raises: 15% 6.3% $19.92 -$0.58 $18.24 $18.97 5.0% 4.0% $0.30 $17.54 $17.94 4.0% $17.20 $0.07 3.0% $0.15 $17.47 2.0% $17.05 2.3% 2.1% 1.6% 2020 2021 2022 2023 2024 2020 2021 2022 2023 2024 Town's PT Rate Inflation Factors Town's PT Rate PT Rate if Town Followed Inflation 56

Factors Considered Regarding Raises – Minimum Wage Increases 57

Shrinking Purchasing Power of Staff Town's Raises vs Minimum Wage Nutrition Staff vs Minimum Wage Increases (Town’s lowest hourly rate) 7.6% $15.64 $14.89 $14.32 $0.64 $13.77 $0.69 $13.50 $1.12 $15.00 5.9% $1.27 $14.20 5.6% 5.6% $1.70 6.3% $13.20 $12.50 $11.80 5.0% 4.0% 4.0% 3.0% Collective Increases since 2020: Minimum Wage: 24.7% 2.0% Town Raises: 15% 2020 2021 2022 2023 2024 2020 2021 2022 2023 2024 Town's PT Rate Min. Wage Nutrition Min. Wage 58

Factors Considered Regarding Raises – Employee Retention We want to retain our employees as they make all the services offered by the town possible Benefits of being Town of Boston Employee Cons of being Town of Boston Employee • State Retirement • Little or no overtime • 7 hr work day • No opportunity for promotion/advancement • Flexibility, Holidays, & Time Off • No disability pay outside the $170/wk state plan • Not eligible for FMLA or Paid Family Leave (PFL) • Exempt from NYS Sick Leave Law 59

Factors Considered Regarding Raises – Employee Turnover • (8) New Hires in 2024 – (3) of which are already gone • (5) New Hires in 2023 • 13/44 positions (General + HWY) were hired in the last 2 yrs = 29.5% of staff • 2 Town Hall Positions currently vacant & not advertised • 2 Town Hall Positions in the interviewing stage • Each job posting costs around $600  To get applicants we have had to start posting to Buffalo News Job Board As we don’t have an HR department, each posting then requires delegation of time from other staff (primarily Supervisor’s staff) to review resumes, schedule & hold interviews, perform background checks or reference checks, narrow down candidates with the Dept. Head, and do new hire paperwork Multiple people have walked out of interviews due to pay… 3 in the last 2 years were even fully appointed before turning us down saying they couldn’t work for that pay or made more on unemployment than what we offered. 60

Factors Considered Regarding Raises – Increases in Contracted Services • Town’s Health Insurance – 15% premium increase and deductible increase occurring in Dec 2024 and another expected 10-15% increase in 2025 • Other Town Contracts that are increasing: • Waste Mgmt (5% - expected $35,860 increase to garbage costs) • Fire Companies (5% - expected $32,307 increase) • HWY Union 5% increase – $15,923 – covers 6 people 61

How Much Do You Need New York State to Earn to Afford Housing? 62

How Much Do You Need Erie County, NY to Earn to Afford Housing? 63

Salaries of Elected Officials ADOPTED ADOPTED TENTATIVE 2023 2024 2025 OFFICER SALARY SALARY SALARY Supervisor 43,026 45,177 47,436 Councilman 9,100 9,555 10,033 Councilman 9,100 9,555 10,033 Councilman 9,100 9,555 10,033 Councilman 9,100 9,555 10,033 Town Clerk 52,670 55,304 58,070 Town Justice 21,075 22,129 23,236 Town Justice 21,075 22,129 23,236 Superintendent of Highways 75,327 79,093 83,048 64

Salaries of Elected Officials – 2024 Comparison to Peer Towns 2024 HWY Super 2024 Town Clerk 2024 Supervisor 2024 Town Justice 2024 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 65

General Fund Revenue Sources - 2025 Displayed in Dollars ($) Shown in Percentages (%) Rent of the NYS Funding Departme Interest & NYS Funding Department Rent of the Trooper (AIM & grants), nt Income, Earnings, Trooper (AIM & grants) Income Barracks, $54,689 $55,500 $110,717 Barracks 3% 3% Interest & $98,964 Earnings 5% 6% Franchise Fees, Franchise $120,500 Fees 6% Property Sales Tax, Sales Tax Property Tax Tax, $975,000 51% 8% $141,964 Court Fines, Court Fines $175,000 9% Mortgage Mortgage Tax, Tax 9% $180,000 67

Town Board •Cont - $1,500 ($500 decrease) – Planned for trainings Justice •Equip - $1,000 (same as prior year) – misc. small equipment •Cont - $5,700 (same as prior year) - Office supplies, law books, trainings, membership dues, court interpreter, stenographer Supervisor •Equip - $500 ($500 decrease) – misc. small equipment •Cont - $7,000 ($2,000 increase) - Office supplies, membership dues, trainings (*added a second training request*) Finance •Accounting Fees - $10,000 (same as prior year) – Accounting consulting, payroll processing fees, stop pymts •Auditor - $20,000 (same as prior year) – Need full Town Financial Audit for water debt issuances and Departmental Audits Assessor •Equip - $2,000 ($1,000 increase) – Large Rotary File Cabinet •Cont - $3,000 ($1,255 decrease) – Office supplies, trainings, membership dues, payment of Assessment Board of Review Members. RPS moved to central comm. & MLS & BNAR are no longer being charged to the town Fiscal Agent •Cont - $18,000 ($8,000 increase) – BAN Issuance Financial Advisors. BAN went from $1 million to $3.7 million. Part of cost is % of issuance. Town Clerk •Equip - $500 ($500 decrease) – misc. small equipment (prior year requested printer, new time stamper, and credit card machine) •Cont - $4,000 (same as prior year) - Office supplies, membership dues, trainings Attorney •Cont - $47,414 (same as prior year) - Attorney for the Town Retainer (+ council to PB, ZBA, Assessment Review Committee as needed) Personnel •Cont - $7,500 (same as prior year) – $6,500 HR Consulting Services through EBC working on personnel policies, employee manual, personnel & I-9 file compliance, FLSA, COVID guidance, etc. $1,000 for ID cards and staff training opportunities in HR

Engineer •Cont - $20,000 ($30,000 moved to “Transfers to Capital Projects”) – 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 •Equip - $0 (same as prior year) – New Docuware system implemented out of 2023 budget •Cont - $4,300 ($3,300 increase) – Biels vault storage & shredding service. Added $3,300 for Docuware Maintenance Agreement Buildings •Equip - $50,000 (same as prior year) – New blinds for community room & offices / painting of town hall / potential need of Rooftop AC upgrades / insulating Town Hall roof / New Stage for Concerts / Spray Foam of HWY barn / Replace Dumpster Fence •Cont - $130,000 (same as prior year) – driveway crack filling & sealing, wax & seal floors, carpets, cleaning supplies, utilities, building maintenance agreements, pest control, repairs on all Town owned buildings 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 (CodeRed, Logics, 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 - $21,000 ($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 ($1800/month) Special Items •Insurance - $96,000 ($9,000 increase) – expect roughly 10% increase - early estimate around $95,000 •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 - $10,000 (same as prior year)

Dog Control •Equip - $500 (same as prior year) – misc. small equipment •Cont - $3,000 (same as prior year) - Fuel, supplies, van repairs Safety Inspection (Code Enforcement) •Equip - $2,000 (same as prior year) – New desk/office furniture for Code Enforcement •Cont - $7,000 (same as prior year) - Office supplies, mileage reimbursement for sight reviews, trainings Highway Superintendent •Equip - $500 ($500 decrease) – 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 - $25,000 (same as prior year) - LED conversion cut usage down, but supply costs increased Publicity •Cont - $5,000 (same as prior year) – Job postings, public hearing notices, newsletters, mailings Program for Aging •Equip - $0 (same as prior year) – Most large equipment was replaced in 2024 by Erie County Sr Services •Cont - $8,000 ($500 increase) - Senior Nutrition supplies, meals on wheels mileage reimbursements, senior van services Parks •Equip - $18,000 ($16,800 increase) – $17,855 quoted for new John Deere Tractor + 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 - $6,000 (same as prior year), SESAC licensing *not counting ASI grant* 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 - $4,200 ($2,200 increase) – Looking to replace a worn-out historical marker in town + add a new marker •Historical Society – $0 ($1,000 decrease) – Historical Society has not sought Town funds in 3 years Celebrations •Cont - $25,000 – ($5,000 increase) – Memorial Day, 4th of July, Christmas, etc.  increase in fireworks + need new flags 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 - $7,000 (same as prior year) - supplies, ZBA public hearing notices, trainings, Town planner consultation Planning •Cont - $8,000 (same as prior year) - supplies, membership dues, public hearing notices, trainings, Town planner

Drainage & Erosion •Drainage - $500 (decreased $2,000 due to Reserve fund – Around $135,000 now) •Erosion - $500 (decreased $2,000 due to Reserve fund) Conservation •Cont - $6,550 (same as prior year) - CAC supplies, Fishing Derby, LEAF Event, snowshoeing event, pond clean out Cemetery •Cont - $900 ($300 increase) - damage or tree removal to town maintained cemeteries / liaison pymt of $300 moved from personnel line to contractual Other Home / Community Services •Community Beautification - $0 ($250 decrease) – this account has not been getting used •Electric & Power - $0 ($5,000 decrease) – NYSERDA grant money towards EV Charging Station was used in 2024 •Brush & leaf Equipment - $0 – Pickup Truck w/ Dump Box to pull chipper, deliver woodchips, etc. was a 2023 purchase •Brush & leaf pickup - $71,000 ($6,000 increase) – Pickup of brush & leaves by the Highway dept. during spring & fall Employee Benefits •Retirement - $126,000 ($29,000 increase) •Social Security - $84,000 ($10,000 increase) •Worker’s Comp - $18,000 (same as prior year) •Unemployment Insurance - $6,000 (same as prior year) •Disability Insurance - $1,000 (same as prior year) •Medical Insurance - $92,000 ($7,000 increase) Debt Service •Trooper Barracks Debt – 2025 payments total $63,560 Transfers to Capital Projects Fund •NEW - $30,000 moved here from Engineer fees. All prior transfers to capital projects done through budget amendments

Town of Boston, NY – Highway Fund 25% 25% 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 2025 Planned repairs/upgrades: • Various road repairs/paving • $205,500 towards new equipment • 2024 – Requested an International CV515 plow truck w/ dump box, plow, & wing • A similar truck was purchased in 2023 – as it has not yet been received to see if they liked it or not, HWY used the 2024 budget to purchase a utility truck for $64,853, originally planned as the 2025 purchased & delayed this 2024 purchase into 2025. Equipment funds not used in 2024 will roll to fund balance and be re-appropriated towards this purchase in 2025. 73

Highway Fund Personal Services 2024 Budget - Figured based on payrate of each of the 6 union employees General Repairs: $ 238,851.00 28 wks w/25 hrs OT per EE Snow Plowing - Town: $ 203,946.00 19 wks w/175 hrs OT per EE Brush (General Fund Reimb) $ 31,913.00 6 wks of 4 guys $ 474,710.00 All Highway Fund Salaries Estimated: $ 36,315.32 Social Security & Medicare Budget: $ 37,000.00 (7.65% ER Side) 2025 Budget - Figured based on payrate of each of the 6 union employees *HWY Contract has 5% increase in hourly rate* 2024 Budget figured using (6) MEO V… 2025 has (5) MEO V and (1) MEO1 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 Estimated: $ 37,533.42 *FICA Rate currently 7.65% Budget: $ 38,000.00 (6.2% Social Security & 1.45% Medicare) 74

Employees •Salary increases dictated by the Union Contract (2024-2026) – 5% increase for 2025 •Retirement increased $13,000 based on anticipated contribution •Social Security increased $1,000 as overall salaries increased •Workers Comp – kept the same as we have not yet received new rates •Health Insurance – kept the same - Town plan is seeing a 15% premium increase as well as a deductible increase that affects HRA contribution. However, 1 employee dropped the health insurance leaving room for the increases w/in current budget CHIPS, PAVE-NY, EWR, & POP •State funding – State maintained almost exact same funding as 2024 for all of the categories: CHIPS, PAVE-NE, Extreme Winter, & Pave- Our-Potholes (POP). •Expecting $121,732 CHIPS / $28,470 PAVE-NY / $24,112 Extreme Winter / $18,981 POP •Revenues match whatever expenditures are submitted for reimbursement up to this amount 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 - $200,500 (same as prior year) – Highway requested (2) International CV515 plow truck with dump box, plow, and wing for replacement in 2022 and 2023. Due to supply chain issues the 1st truck was not ordered until 2023 and the town has not received it as of Oct. 2024. The other truck was budgeted for in 2024. As the 1st truck has not yet been received, the 2024 budget was re-allocated to purchase a utility truck for $64,853, originally planned as the 2025 purchased. The plow truck was thus again delayed and is now slated for purchase in 2025. Equipment funds not used in 2024 will roll to fund balance and be re-appropriated towards this purchase in 2025. •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) – Each year, this account has left over money if the winter is not bad. There are no adjustments deemed necessary at this time as it is hard to predict snowfall and associated material usage.

Town of Boston, NY – Highway Fund 25% 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 FERGUSON ROLLER 10000 D 4 BJ38951 $ 35,000.00 12623 1993 TRAIL KING TRAILER 1TKCO2424PM074344 $ 10,000.00 13290 2020 where there was no 1995 CHAMPION GRADER 720A X025422X $ 30,000.00 12622 equipment purchased/replaced 1996 1998 INTERNATIONAL PAYSTAR 5000 4X4 INTERNATIONAL DUMP TRUCK 2HTTEAER7TC045237 1HTGLAHT6WH516628 $ 116,500.00 13282 $ 95,000.00 13281 other than the Chevy Silverado 1999 INTERNATIONAL DUMP TRUCK 1HTGEAHR8XH210997 $ 74,996.00 13286 used by the HWY Superintendent 2000 2000 VIBROMAX GMC ROLLER 752C SWEEPER JKC789002 1GDP7C1C4YJ507747 $ 72,323.00 12633 $ 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 (7) Assets Sold/Traded 2006 JOHN DEERE 444J LOADER DW444JZ604843 $ 73,188.00 13176 2007 JOHNSON VT650 SWEEPER 49HAADBV17DX59422 $ 184,660.00 SHARED W/C in between 2020 - 2023 2007 MORBARK BRUSH CHIPPER 4S8SZ191 17W0 51346 $ 35,388.00 12720 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 (8) Assets purchased 2020 WESTERN STAR 4800SB 4X4 PLOW TRK 5KKDBBDV6LPLF9226 $ 256,108.75 13295 & received between 2020 2021 JOHN DEERE 5100M TRACTOR 4X4 1LV5100MPLK404356 WESTERN STAR 4700SF DUMP TRUCK 5KKHAVDV0MPMN0360 $ 138,227.05 13302 $ 168,659.00 13303 2020 -2023 2021 BOMAG ROLLER BW 120 SL-5 961880 701088 $ 35,173.71 13307 (7 replacements + 1 new 2022 TOWMASTER TILT DECK TRAILER 4KNBT272XNL161911 $ 10,201.20 13308 2022 WESTERN STAR 4700 SF DUMP TRUCK 5KKAAVDV6NPNM4195 $ 211,858.00 13309 trailer) 2023 JOHN DEERE 544 P LOADER 1DW544PACNLZ16590 $ 179,816.82 13310 76 2023 CHEVROLET SILVERADO 2500HD 1GC5YNE75PF244154 $ 56,814.00 13492

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 77

Highway Revenue Sources - 2025 Int. Fund Rev., 71,000 State Aid, Fuel 193,295 Reimbursement, 1,500 Interest & Earning, 50,000 Property Tax, 866,573 Sales Tax, 275,000 Total Revenues: $1,457,368 80

Town of Boston, NY – Fire Fund 25% Contractual Payments to 3 Fire Departments 2024 2025 • Boston Fire Co $215,389 $226,158 (5% increase) • North Boston Fire Co $215,389 $226,158 (5% increase) • Patchin Fire Co $215,389 $226,158 (5% increase) • Total $646,167 $678,474 ($32,307 increase) Dispatch Services through Hamburg / Healthworks Costs • Dispatch – 2% Increase from $24,702 to $25,197 • Healthworks – Estimated at $10,000 NEW Code – SVC Award Contractual • Provident Life Insurance – $5,200 • Penflex LOSAP Fees - $9,410 • Pinsky Law - $4,800 Workers Comp for 3 Fire Departments • Maintaining same estimated funding of $15,000 LOSAP Program for 3 Fire Departments • Proposing $325,000 contribution (half funded by Sales Tax) • Underfunded for many years with a growing gap (see next few slides) 81

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. Penflex – 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 and create reports on the fund 82

Fire LOSAP – Info from the Annual Report Estimated vs. Actual 84

Fire LOSAP – Info from the Annual Report 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 85

Fire LOSAP Further showing how the town’s contributions have not kept up with the calculated required contribution: 86

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) 2015 $250,000 $305,941 ($55,941) $2,862,302 $4,773,764 $1,911,462 60% 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 Net Program Assets = the value of the cash, stocks, bonds held in the 2023 is first time in the past 10 fund and being invested years that the Town met the suggested contribution Actuarial Accrued Liability = The benefits earned by the firefighters via service points that the Town will be obligated to pay out 87

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) 2015 $250,000 $305,941 ($55,941) $2,862,302 $4,773,764 $1,911,462 60% 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 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. 88

Fire LOSAP 10/5/22 Meeting with Landmark Wealth & Penflex – The Town was Provided the Following Options: • 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. Freeze the Meanwhile no current members are able to earn service credits and you are not adding program any new members. Simply paying off the 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 • 2024 update would be having to come up with $3.3 million or pay out at 42 cents to each & pay out dollar owed • 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 Plan members varies based 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 Get funded here / Mix of the 2 sources / Consolidate the 3 fire companies into 1 or 2 companies and ratio back use some of the contractual dollars saved towards LOSAP up Current path 89

Cost to Outfit a Single Firefighter Note: Pictures shown are for illustrative purposes only. Real costs vary based on location, supply & demand, and inflation 90

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 Payment to the $80,000 in Contractual Costs with BES  First aid supplies, medical Boston Emergency Squad examiner, training, insurance, maintenance costs on equipment, & other expenses $40,000 in Equipment Costs to BES  Large list of equipment needs… Ambulance, Toughbooks for EPCR’s, etc. After the 2024 Ambulance Purchase, the Squad will be responsible for putting away money for the next ambulance. • Agreement through Hamburg Dispatch Services • 2025 Est. Cost = $13,567... 2% annual increase in this agreement Healthworks • Physicals & respirator tests – Estimated $3,500/year • Building utilities ($6,000) Other Contractual Costs • Fuel / EMT tuition ($8,000) Workers Comp • Budgeted $6,000 ($1k ↑) • Defined contribution LOSAP program • Budgeted $14,000 ($1k ↓) 91

Town of Boston, NY – Ambulance Fund 3% of your Town Tax Covers: 3% • Contract signed with Gorman Ambulance in January 2024 had a new Ambulance at a cost of $273,213… first half of this paid by Town per agreement. Other half is due in part at production start and balance at deliveryl 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 general use per Res. 2024-12 Ambulance Loan Payment • $14,424/year from 2016 – 2024 *Paid off September 2024!* 92

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 93

Town of Boston, NY – Lighting Fund Less than 1% of your Town Tax Covers: 0.4% • Street lighting district costs The Town of Boston has partnered with NYSEG to replace existing street lighting with energy efficient LED Lighting. This program saves tax payers 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 95

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 0.4% a huge impact over the 1-year contract. However a 2nd increase in July 2023 led to the town seeing costs similar to before the LED conversion Lighting Districts - Usage (kwh) 14,000 12,000 10,000 LED 8,000 Conversion 6,000 4,000 2,000 - May-18 May-19 May-20 May-21 May-22 May-23 May-24 Mar-18 Mar-19 Mar-20 Mar-21 Mar-22 Mar-23 Mar-24 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 Sep-18 Sep-19 Sep-20 Sep-21 Sep-22 Sep-23 Sep-24 Nov-18 Nov-19 Nov-20 Nov-21 Nov-22 Nov-23 Nov-24 Lighting Districts - Cost ($) $2,500 LED Joined NYMEP – New Energy $2,000 Conversion locked in supply rate Supply Contract $1,500 $1,000 $500 $- Mar-18 Mar-19 Mar-20 Mar-21 Mar-22 Mar-23 Mar-24 May-18 May-19 May-20 May-21 May-22 May-23 May-24 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 Sep-18 Sep-19 Sep-20 Sep-21 Sep-22 Sep-23 Sep-24 Nov-18 Nov-19 Nov-20 Nov-21 Nov-22 Nov-23 Nov-24 96

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 97

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 is seeing costs double or triple what they were through the early years of the contract. 2024 came down some but not nearly as low as they used to be Recycling Cost ($) $7,000.00 $5,000.00 $3,000.00 $1,000.00 ($1,000.00) 98

Garbage Town of Boston - Solid Waste & Recycling (Tons) 4,500.00 4,000.00 3,500.00 3,000.00 2,500.00 Recycling Close-up 2,000.00 400.00 1,500.00 350.00 1,000.00 300.00 500.00 250.00 200.00 - 150.00 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 100.00 50.00 Newspaper/Cardboard Comingle - Recycling Total Solid Waste Total Newspaper/Cardboard Comingle 99

Waste Mgmt – 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 100

At Your Door Service – Eligible Materials Garden Chemicals Swimming Pool Chemicals Automotive Material •Insect sprays/Insecticides •Motor oil / Antifreeze / Waxes/Polishes •Pool acid •Weed killers / Fertilizers •Cleaners / Brake fluid •Chlorine: tablets, liquid •Other poisons, rat poison •Used oil filters / Transmission fluid •Stabilizer •Herbicides / Pesticides •Windshield washer fluid / Hydraulic fluid •Vehicle batteries •Gasoline and Diesel fuel (must be placed in containers designed and sold for the containment and transportation of fuel. 10 gal. max.) Paint Products •Oil based paint / Latex paint Mercury Misc. Household Flammable & Containing Devices •Household batteries •Stripper and thinner Combustible Materials •Caulking / Sealer •Thermostats •Florescent tubes/ Compact fluorescent bulbs •Kerosene •Wood preservative and •Thermometers •High intensity lamps •Solvent stain •Switches •Spray paint / Artist paint •Hobby glue •Driveway sealer (max. 5 gal.) Electronics with Circuit Boards Household Cleaners Sharps must be placed into a •Televisions / Computer monitors / rigid, sealed, puncture resistant CPU/computer tower •Ammonia / Floor stripper container •Laptop computer / Tablet computer •Drain cleaner / Floor cleaner •Keyboard / Mouse •Needles •Tile/shower cleaner •Fax machine / Desktop printer/scanner •Lancets •Carpet/upholstery cleaner •CD ROM / DVD/CD/tape player / VCR •Rust remover / Naval jelly •Cell phone / MP3 player, iPod •Microwave oven 101

At Your Door Service – Ineligible Materials  Biological Waste  Ammunition and Explosives  Appliances  Asbestos  Commercial chemicals  Construction related materials  Containers over 5 gallons  Fire Extinguishers  Food Waste and cooking oil  Gas cylinders/pressurized cylinders  Items that are not hazardous  Liquid mercury/Elemental mercury and broken items that contain mercury  Materials improperly packaged for transportation  Materials in leaking containers  Medicines/pharmaceuticals  Radioactive materials, including smoke detectors  Tires  Trash, including bulky items (example: washers, dryers, and refrigerators)  Unknown or unlabeled materials 102

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, will now be 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 • Contract Increases – 5% increase in July 2023 & July 2024. The last 3 years will be tied to the CPI for Garbage & Trash 103

Waste Mgmt – Additional Totes Up front cost needs to be paid to Town Clerk at time of setup to finish out the current year. The following year the charge will be added to your tax bill. 104

Waste Mgmt – Additional Totes & Bag Stickers Had roughly 50 residents request additional totes so far Over 1,000 stickers since Aug 2022 – 645 sold in 2023 alone 105

Waste Mgmt – Contract Renewal (July 2022 – June 2028) Financial Aspects of the Contract Renewal: • $244.44 per house effective 7/1/23 ($20.37/month) – 5% increase per contract Garbage • $256.80 per house effective 7/1/24 ($21.40/month) – 5% increase per contract Collection Cost • $269.52 per house effective 7/1/25 ($22.46/month) – 5% increase per contract • $27.97 per house effective 7/1/23 ($2.33/month) – 5% increase per contract At-Your-Door Cost• $29.37 per house effective 7/1/24 ($2.45/month) – 5% increase per contract • $30.84 per house effective 7/1/25 ($2.57/month) – 5% increase per contract • 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 106

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. 107

Waste Mgmt – Contract Renewal – Tax Rate Calculation Refuse/Garbage Fund —> $6/unit Increase from $298 to $304  Contract cost increased 5% for curb service & At-Your-Door Collection. Further, 2023 & 2024 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 $827,645 (6 months at $67,288 + 6 months at $70,653) • At-Your-Door $94,758 (6 months at $7,708 + 6 months at $8,085) • Recycling $30,000 (Variable – monthly average is $3,300) • Fuel surcharge / Fund Balance Policy—planned $6,300 (minimum) • Total Estimated Amount Needed = $958,703 Household Cost = $304  $6 increase from 2024’s cost of $298 • Garbage $ 263 (6 months at $21.40 + 6 months at $22.46 = $263) • At-Your-Door $ 30 (6 months at $2.45 + 6 months at $2.57 = $30) • Recycling $ 9 • Account Leeway* $ 2 *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 108

14% Town of Boston, NY – Water Districts 14% 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 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 109

14% Town of Boston, NY – Prior Water Bonds $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 Only District 3 & Dist. 3 Ext. have $2,000,000 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 2021 Balance $85,434 $28,140 $19,940 $3,812,600 $68,750 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 $43,750 110

14% 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 30 24 25 20 16 15 10 8 5 0 Water Dist. 1 Water Dist. 2 Water Dist. 2 Extension Water Dist. 3 Water Dist. 3 Extension 111

Total Length of Water Lines Source: Erie County Water Authority - GIS Mapping System 112

Town of Boston, New York Ongoing Projects October 9, 2024

Ongoing Project Summary Water Tank Repairs Water Consolidation Study • Wohlheuter Tank, Rice Hill & Crestwood • Study started in 2021 tanks – all repairs completed! • Public presentation of options held May • Project came in under budget by $115,070 2023 • Town issued a BAN for $1,013,790 on • Open for discussion if desired 10/6/22 & renewed it twice so far Waterline Replacement – CDBG/ARPA North Boston Park Shelter • 1450 feet ductile iron water main along • Shelter tear-down and replacement Boston State between Meadow & Ripple • ARPA funding & CDBG Funding • Final payment to contractor in 2024 for work • Completed with final payment in March 2024 performed after freeze-thaw cycle Waterline Replacements Comprehensive Plan Update • 3 Phase waterline replacement in District 1 & • Awarded Consultant 5/29/23 to CPL District 2 based on ECWA break history • Funded by Erie County Grant & NYS Grant • Engineering estimates started at $10.8 • Steering committee formed, surveys & million –in May 2023 they were $15.6 million community outreach conducted, vision & • Phase 1 covering 10,770 linear foot in the goals set, action plan created, public north end of Boston recently bid out. meetings held. Currently have a Draft Plan Engineering estimates originally slated $3.8 million for this part. Phase 1 low bid received was $2,415,741. Engineering is another EV Charging $355,259. BAN issued for $2,771,000 in October 2024. • 2021 NYSERDA Grant received for $5,000 • Phase 2 & 3 will include repairs to waterline • 2024 NYSERDA Grant received for $10,000 & a pump station in District 1 and District 2 in • 2024 Approved purchase of Blink Dual Port the geographical middle & south end of town Level 2 Fast Charger 114

Ongoing Project Summary Town Hall Generator Town Hall Front Entryway • Bid Awarded 9/20/23 for $222,400 • Needs full replacement of stairs, • Engineering cost of $20,000 handrails, and pillars • 2024 Change Order on electrical • Engineering cost = $17,600 hookups at additional cost of $34,365 • Bid Awarded 1/17/24 for $46,525 Tennis Courts Boys & Girls Club Driveway • Resurfacing in 2024 - $83,200 • Needs pothole repairs • Replaced 1 tennis court with 2 • Needs to be re-paved pickleball courts (awaiting nets) • July 2024 – Approved Occhino Corp. to • Fencing – needs formal bid process mill & pave for $33,912 Water Tank Generators Historical Markers • Emergency Generators at Wohlheuter Tank • 2021 - Typhoid Fever Marker (Pomeroy grant) (Dist. 3) & Rice Hill Tank (Dist. 2) need to be • 2024 – Patriot Burials (Pomeroy grant) replaced. • 2024 – First Fire Company – ordered, not yet • Estimated project cost is $108,108 received. Roughly $2,500 of town funds • Slated for 2025 replacement Town Hall Community Room Kitchen Upgrades • Erie County Senior services providing the town with a new 10 burner gas range, single door commercial sized refrigerator, commercial dishwasher, and 3 compartment hot food serving table. • All items delivered in October 2024 other than dishwasher. Town only pays for install/electrical upgrades 115

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) 117

Water District 1 - Crestwood Tank – After 2023 Repair 118

Water District 2 – Rice Hill Tank (BEFORE) 119

Water District 2 – Rice Hill Tank – After 2023 Repair 120

Water District 3 – Wohlhueter Tank (BEFORE) 121

Wohlhueter Tank – After 2023 Repair 122

Wohlhueter Tank – Before & After 123

Water Tank Repairs - $1,825,000 Bond Resolution - Dated 6/16/2021 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 124

$1,825,000 Bond Resolution - Dated June 16, 2021 125

Bid Results 126

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 127

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. 128

Water Tank Repair - Closeout Project came in under budget by $115,070! Final payment from Town to ECWA for closeout of project was in May 2024 129

WATERLINE REPLACEMENTS

Boston State Road Between Meadow & Ripple Watermain Replaced in 2022/2023 Received $150,000 CDBG grant / ARPA Funds To Cover the Remainder Final come back work completed in September 2023 – Final bill paid to New Frontier in 2024 131

RFQ for Engineering Services – Town Water Projects 132

Water Line Repairs Needed 133

Water Line Repairs Needed For 2024/2025 list… #1 is NEW, #7 was expanded… and now instead of 4 being HIGH priority, 7 items are HIGH priority 134

Water Line Repairs Needed 135

Water Main Breaks Average of 6 water main breaks in District 1 a year 136

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

Cost estimates from CPL’s 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 Currently Water District 1 pays about $30/year on a house with assessed value of $150,000 (slide #22) 139

• Applied for CDBG Grant (awarded $100,000) • 4th Application for WIIA sent in to NYS EFC • Plan to use ARPA Funds • 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: Resolution 2021-69 2022 WIIA Application: Denied Resolution 2022-62 2023 WIIA Application: Denied Resolution 2023-66 2024 WIIA Application: Denied Resolution 2024-34 Submitted – Awaiting Answer

Phase 1 shown in green highlight

Phase 1 shown in green highlight

= Phase 1 Water Line Repairs Needed Grouping determined by priority as well as geographic location 145

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 146

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: • 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 (Hoping for late 2024/early 2025) Financing: • WIIA – 2021 & 2022 applications on full project denied. Applied in 2023 & 2024 for just phase 2 & 3. • ARPA – Will use any left-over funds not applied to prior projects • 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) 147

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 148

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… 149

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 150

Water Line Replacements – 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 $2,415,741 151

Water Line Replacements – Went out to Bid (August 2024) 8 Bids Received – Low Bid was 716 Site Contracting for $2,415,741 152

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 1 153

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 $ 3,758,000 154

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 1 155

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 157

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 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 Projects Summary • Completed! BAN renewed for $987,000 after 1st principal Water Tank Refurbishment payment in October 2024 CDBG Work – Boston State Rd • Complete! Final payment issued in 2024 • Bid Awarded for $2,415,741 in August 2024 • BAN Issued October 2024 for $2,771,000 Phase 1 – District 1 Waterlines ($2,415,741 construction + $355,259 engineering costs) • Construction to start late 2024 / early 2025 • Updated engineering cost estimate in 2023 Phase 2 – District 1 Waterlines • Revised the Bond Resolution in 2023 & Pump Station Repairs • Applied for WIIA funding for the 4th time in 2024 • Updated engineering cost estimate in 2023 Phase 3 – District 2 Waterlines • Revised the Bond Resolution in 2023 • Applied for WIIA funding for the 4th time in 2024 • 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: $ 6,600,000 169

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) • District 3 & 3 Extension: • 2023: $ 73,925 – Replace East Hill Pump Station Variable Frequency Drives • 2023-2024: $ 418,660 – Water Tank Refurbishment (via BAN) 170

Water Repairs – Upcoming Currently Awaiting Bill: • District 2 – Replace Broken Valve at Tanglewood & Allen Drive - $16,621 (Res. 2024-14) • District 2 – Broken Hydrant between 8245/8321 Zimmerman Road – estimated $3,000 • District 2 – Broken Hydrant at 5178 Keller Road – estimated $3,000 Upcoming: • Replace Emergency Generators at Water Tanks – Aug 2024 estimate of $98,000 split between Rice (District 2) & Wohlhueter (District 3) • Waterline Replacements – Estimated $15.6 million BAN • Completed via CDBG/ARPA: $0.5 million • Phase 1: District 1 - $5.19 million • Phase 2: District 1 - $8.21 million • Phase 3: District 2 - $1.88 million 171

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 173

Water Tank Generator Upgrades Approved at Board Meeting 8/21/24… Costs to hit 2025 Budget 174

NORTH BOSTON PARK SHELTER

North Boston Park Shelter • Low bid for the project came in at $466,700 • CDBG Grant Awarded - $100,000 • ARPA Funds to be used for the remainder 176

North Boston Park Shelter Construction Completed Last payment made in March 2024 177

COMPREHENSIVE PLAN UPDATE

Approve Consultant Fee: $94,870

Comprehensive Plan Update Awarded $25,000 grant from the Office of 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 Boston Comprehensive Plan 5-28-02.doc (townofboston.com) 180

Comprehensive Plan Update - Outreach 182

Comprehensive Plan Update - Outreach 183

Comprehensive Plan Update – Assess Current Town Profile 184

Comprehensive Plan Update – Create a Vision 185

Comprehensive Plan Update – Set Goals 186

Comprehensive Plan Update – Create Plans for Future 187

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

Comprehensive Plan Update 189

ELECTRONIC VEHICLE CHARGING STATION

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

EV Charging 2024  Approved procurement of Blink Level 2 Electric Vehicle Charging Pedestal $9,897 2024  Installation costs will be roughly $6,000 more 192

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: 194

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

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 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 • Needs 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 Approve Construction Bid: $46,525 204

HISTORICAL MARKERS 2024 UPDATE

Bench for Community Room: Football Lights: Towards 4th of July Fireworks: DONATIONS RECEIVED BY TOWN IN 2024

Future Projects in Consideration • New Stage 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 • Town Hall Playground • Drainage Improvement Area (Town-Wide) • Drainage Study performed in 2021 • Drainage Reserve Fund Established • Looking at opportunities to improve drainage through Town 209

Grants Awarded to the Town Adjusted to be used towards Still Awaiting Town Hall Boiler & IT upgrades Reimbursement Still Awaiting Reimbursement 210

Grants Awarded to the Town 211

Grants Awarded to the Town Ongoing Project – No Reimbursement yet Ongoing Project – No Reimbursement yet 212

Grants Awarded to the Town Senior Center HVAC CDBG-CV $109,300 Total Awarded This Year: $351,290 213

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: $19,055 214

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 215

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 216

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 217

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 16th, 2024 during the 7:30pm Board Meeting located in the Town Hall Court Room 218