2024 Town of Boston - Budget Presentation (full text)

Town of Boston, New York 2024 Tentative Budget Presentation Prepared by Ellie Pericak, Budget Director October 11, 2023

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

Town of Boston, New York 2023 Budget Recap October 11, 2023

Town of Boston, NY – 2023 Budget Allocation of 2023 Tax Levy (as Percentage) 24% County Town 7% School 69% Source: 2023 Annual Report of the Department of Real Property Tax Services, County of Erie, NY 6

Town of Boston, NY – 2023 Budget Allocation of 2023 Tax Levy ‐ $2,533.66 $611.85 County Town $171.95 $1749.86 School NOTE: Represents 2023 taxes on a Boston home valued at $150,000 in the Hamburg Central School District with basic star exemption. 7

Town of Boston, NY – 2023 Budget Allocation of 2023 Tax Levy ‐ $2,533.66 County & School $171.95 Town (General & HWY) NOTE: Represents 2023 taxes on a Boston home valued at $150,000 in the Hamburg Central School District with basic star exemption. 8

2023 General & Highway Fund Tax ($) $700.00 $610.85 $600.00 Similar Populations to Boston $555.62 $500.00 $466.61 $388.25 $400.00 $325.96 $300.00 $255.34 $237.04 $249.40 $233.60 $223.23 $200.00 $171.95 $100.00 $29.30 $30.53 $‐ Towns Shown by Population Source: 2022-2023 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 9

2023 General & Highway Fund Tax Rate (%) 9 Similar Populations to Boston 8.2003 8 7 6.7624 6.3631 6.2782 6.3209 6 5.2676 5.0068 5 4.1084 3.9587 4 3 2.0111 1.8109 2 1.7369 1 0.6511 0 Towns Shown by Population Source: 2022-2023 Real Property Tax Comparison issued by Erie County Based on each Municipalities General & Highway Tax Rates – equalization rates are factored in 10

2023 General & Highway Fund Tax Versus Tax at Fair Market Value (If Equalization Rate was 100% for all Towns) $1,800.00 100% Similar Populations to Boston $1,600.00 90% 80% $1,400.00 70% $1,200.00 60% $1,000.00 50% $800.00 40% $600.00 30% $400.00 20% $200.00 10% $‐ 0% Brant ‐ Holland ‐ Colden ‐ North Marilla ‐ Collins ‐ Eden ‐ Boston ‐ Concord ‐ Newstead ‐ Alden ‐ Elma ‐ Aurora ‐ 2,055 3,335 3,368 Collins ‐ 5,402 6,172 7,598 8,0793 8,466 8,690 9,852 11,808 13,744 3,477 2023 Town Tax Tax At 100% Equalization 2022 Equalization Rate Source: 2022-2023 Real Property Tax Comparison issued by Erie County NOTE: Due to the 2022 equalization rate in Boston being 66%, a Boston home with a full market value of $150,000 would have a 2022 assessed value of $99,000. The 2023 tax rate multiplies by the $99,000 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 2023 tax rates. More on equalization rates in later slides. 11

2023 Erie County’s Lowest Town/City Tax Rates 1. Sardinia 0.000000 2. Marilla 0.651137 3. Wales 0.662538 4. Village of Akron 1.366126 5. Clarence 1.716096 Boston ranked as 6. Boston 1.736911 Erie County’s 7. Newstead 1.810853 6th lowest Town Tax Rate in 2023 8. Village of Alden 1.936696 9. Alden 2.011055 10. Village of Depew 2.211079 Source: 2022-2023 Real Property Tax Comparison issued by Erie County Based on each Municipalities General & Highway Tax Rates 12

2023 Budget Summary = + + = + + Budgeted Revenues Other Fund Balance Property Tax Expenditures Than Property Tax Planned to be Used Revenue 13

Town of Boston, NY – 2023 Budget 2023 Taxes ‐ Breakout by Fund (as percentage) 5% 15% General 26% Highway Fire Light 26% Ambulance Refuse & Garbage Water (All Districts) 25% 3% Total Taxation: $3,250,504 0.4% 15

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) 16

Fund Balance as of 12/31/22 AUD General Highway Fire Light Ambulance Garbage Water Nonspendable 18,036 10,593 ‐ ‐ ‐ ‐ ‐ Reserve Accts (see below) 441,351 289,695 ‐ ‐ 179,834 ‐ 353,660 Assigned for specific use 69,542 667,483 421,304 21,404 53,271 144,627 594,604 Unassigned 2,515,485 ‐ ‐ ‐ ‐ ‐ ‐ Total as of 12/31/21 3,044,414 967,771 421,304 21,404 233,105 144,627 948,264 2023 Anticipated use of Fund Balance 426,216 165,706 217,480 ‐ ‐ ‐ 3,034 Estimated 2023 Ending Fund Balance 2,158,811 501,777 203,824 21,404 53,271 144,627 591,570 2024 Planned use of Fund Balance 399,455 173,875 37,920 2,683 ‐ ‐ 14,684 Estimated 2024 Ending Fund Balance 1,759,356 327,902 165,904 18,721 53,271 144,627 576,886 Calc. Minimum per Town Policy 441,650 316,180 150,155 2,810 38,482 189,112 73,840 (% of budgeted appropriations) (20%) (20%) (15%) (20%) (20%) (20%) (15%) Reserve Accounts as of 12/31/22 Reserve for Debt (per USDA Req) ‐ ‐ ‐ ‐ ‐ ‐ 353,660 Reserve for Ambulance ‐ ‐ ‐ ‐ 179,834 ‐ ‐ Reserve for Equipment ‐ 289,695 ‐ ‐ ‐ ‐ ‐ Reserve for Tri‐Seq 7,142 ‐ ‐ ‐ ‐ ‐ ‐ Reserve for Bail ‐ ‐ ‐ ‐ ‐ ‐ ‐ Reserve for Sr. Facility 61,183 ‐ ‐ ‐ ‐ ‐ ‐ Reserve for tax stable 84,593 ‐ ‐ ‐ ‐ ‐ ‐ Reserve for Building & Parks 125,540 ‐ ‐ ‐ ‐ ‐ ‐ Reserve for Recreation 37,061 ‐ ‐ ‐ ‐ ‐ ‐ Reserve for Drainage 125,832 ‐ ‐ ‐ ‐ ‐ ‐ 441,351 289,695 ‐ ‐ 179,834 ‐ 17 353,660

Town of Boston, New York 2024 Tentative Budget October 11, 2023

2024 Tentative Budget Summary = + + = + + Budgeted Revenues Other Fund Balance Property Tax Expenditures Than Property Tax Planned to be Used Revenue 19

Analytics – Total Town Revenues (2024) Displayed in Dollars ($) Shown in Percentages (%) Appropriated Appropriated Fund Fund Balance, Balance ‐ 10% State Aid, 628,616.81 428,035.00 State Aid ‐ 7% Departmental Departmental Income, Income ‐ 6% 419,444.00 Other Tax Property Tax, Other Tax Property Tax Items, 3,346,496.22 Items 52% 135,341.19 Sales Tax, 2% Sales Tax 1,480,000.00 23% Total Budgeted Appropriations: $6,436,592 21

Analytics – Total Town Expenditures (2024) Displayed in Dollars ($) Shown in Percentages (%) Lighting & Water Lighting & Water Debt (non‐debt) ‐ 3% Debt (non‐debt), $199,101 Payments Payments, 6% $374,476 Employee Benefits, $499,000 Salaries, Salaries Garbage Garbage $1,439,756 22% Service, Service $945,559 15% Employee Benefits 8% Fire Fire Departments, Departments $1,001,035 15% EMS General Fund General Fund Highway Department Department Service, Highway Costs, Costs, Costs $192,408 Costs $494,342 $818,369 EMS Service 13% Equipment / 8% Capital Outlay, 3% Equipment / $472,546 Capital Outlay 7% Total Budgeted Appropriations: $6,436,592 23

2024 Tentative Budget Summary Appropriated Raised by 2023 Change Appropriations Est. Revenues Fund Balance Taxation Taxes From 2023 A General 2,208,250.00 1,667,224.19 399,454.81 141,571.00 164,464.00 -22,893.00 D Highway 1,580,898.00 542,846.00 173,875.00 864,177.00 853,332.00 10,845.00 SF Fire 1,001,035.00 154,000.00 37,920.00 809,115.00 801,039.00 8,076.00 SL Light 14,051.00 100.00 2,683.00 11,268.00 14,001.00 -2,733.00 SM Ambulance 192,408.00 90,400.00 0.00 102,008.00 100,987.00 1,021.00 SG Refuse & Garbage 945,558.67 3,400.00 0.00 942,158.67 843,128.00 99,030.67 HA Water #1 116,759.00 350.00 0.00 116,409.00 115,745.00 664.00 HB Water #2 52,189.00 600.00 0.00 51,589.00 51,571.00 18.00 HD Water #1 Ext. 1 3,312.00 300.00 0.00 3,012.00 3,012.00 0.00 HE Water #2 Ext. 2 29,783.00 400.00 0.00 29,383.00 29,076.00 307.00 HC Water #3 279,049.00 3,000.00 14,684.00 261,365.00 259,430.00 1,935.00 HF Water #3 Ext.1 11,178.00 200.00 0.00 10,978.00 10,978.00 0.00 Other Items per Letter of Authorization Transfer of Exempt Property - RPTL 520 1,341.19 0.00 1,341.19 Unpaid Water 2,121.36 - - 2,121.36 142.00 1,979.36 Additional Refuse Charges - - - 0.00 3,599.00 -3,599.00 TOTALS 6,436,592.03 2,462,820.19 628,616.81 3,346,496.22 3,250,504.00 95,992.22 24

Breakdown of Overall Tax Levy Increase 2023 Total Tax Levy $ 3,250,504 2024 Proposed Tax Levy $ 3,346,496 Increase in Tax Revenue $ 95,992 As shown on prior slide Assessed Value Changes Garbage Fund Increase of Garbage Fund ‐ New Code $24,505 increase $30/parcel for WM Additional Totes Assessment Roll taxable values increased $94,320 increase $5,246 increase $7.5 million from 2021 roll to 2022 roll. Contract has 5% annual Levied on specific residents Equalization rate also dropped from 66% increase & recycling has that requested this to 59.5% become a large cost Changes to Unpaid Items General Fund Decrease of Lighting Fund Decrease of 15% 20% $279 decrease $24,984 decrease $2,816 decrease Levied on specific residents that did not pay their water bills or Planning to use down some LED conversion has led to are not eligible for exemptions excess fund balance stable usage and lower costs after property transfer Total Increase in Tax Revenue $95,992 25

Where we sit relating to the “Tax Cap” Real Property Tax Levy 2023 $ 3,250,504 Tax Base Growth Factor 1.0082 Allowable Levy Growth Factor ("Tax Cap") 1.0200 Available Carryover from 2021 $ 8,613 2023 Tax Levy Limit $ 3,351,314 2024 Proposed Tax Levy $ 3,346,496 Below the Tax Cap by this amount: $ (4,818) 26

Proposed Rate Fund 2023 Tax Rate 2024 Tax Rate Change A General 0.280665 0.238565 ‐15% D Highway 1.456246 1.456246 0% SF Fire 1.317298 1.317298 0% SL Light 0.057608 0.046086 ‐20% SM Ambulance 0.166278 0.166278 0% SG Refuse & Garbage 3146 units x 268 3144 units X 298 $30 Additional Totes 39 units x 134.53 New HA Water #1 OM - M 0.133907 0.133907 0% Water #1 OM - C 0.257642 0.257642 0% 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. 21 parcel w/o svc x $8. 0% Water #2 381 house w/ svc x $130 381 house w/ svc x $130 0% Water #2 86 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 8 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 #3 494 house w/svc x 370 495 house w/svc x 370 0% Water #3 76 parcel w/ svc x 130 77 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 2024 Annual Tax Per Week Cost Per Day Cost General $ 35.78 $ 0.69 $ 0.10 Highway $ 218.44 $ 4.20 $ 0.60 Fire $ 197.59 $ 3.80 $ 0.54 Light $ 6.91 $ 0.13 $ 0.02 Ambulance $ 24.94 $ 0.48 $ 0.07 Refuse & Garbage $ 298.00 $ 5.73 $ 0.82 Total Tax (Excluding Water) $ 781.67 $ 15.03 $ 2.15 2024 Low 2024 High (on average) Water District #1 $ 20.09 $ 38.65 $ 0.56 $ 0.08 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 28

Assessed Value vs. Fair Market Value Assessed Value 2022 Equilization Rate 2022 Full Mkt Value $ 100,000.00 0.73 $ 136,986 $ 150,000.00 0.73 $ 205,479 $ 200,000.00 0.73 $ 273,973 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 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 29

Town of Boston Equalization Rates Equalization Rate – NY State’s measure of a municipality’s level of assessment. Rate Year State Equalization Rate 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 30

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. 31

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 32

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 33

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 34

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. 35

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 36

Comparison of 2022, 2023 & Tentative 2024 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 NOTE: Represents estimated taxes on a Boston home with an assessed value of $150,000 37

Comparison of 2022, 2023 & Tentative 2024 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 #1 Water #2 Water #3 Water #3 Ext 1 1 2 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 NOTE: Represents estimated taxes on a Boston home with an assessed value of $150,000 38

General Fund Fire 0.4 1.34 0.3 1.32 1.3 0.2 1.28 0.1 1.26 0 1.24 2010 2012 2014 2016 2018 2020 2022 2024 2010 2012 2014 2016 2018 2020 2022 2024 Highway Ambulance 1.5 0.2 1.45 0.15 1.4 0.1 1.35 0.05 1.3 0 2010 2012 2014 2016 2018 2020 2022 2024 2010 2012 2014 2016 2018 2020 2022 2024 Light Garbage 0.1 350 300 0.08 250 0.06 200 0.04 150 100 0.02 50 0 0 2010 2012 2014 2016 2018 2020 2022 2024 2010 2012 2014 2016 2018 2020 2022 2024

Town of Boston, NY – 2024 Budget 2024 Taxes ‐ Breakout by Fund (as percentage) 0% 4% 14% General 26% Highway Fire Light Ambulance 28% Refuse & Garbage Water (All Districts) 24% Special Items 3% Total Taxation: $3,346,496 0.3% 41

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 2024 Large planned repairs/upgrades/projects: • EV Charging Station • Comprehensive Plan Update • Town Hall Generator • Town Hall Stairs Repair 42

General Fund Personnel Services Budget Lines 2023 Proposed 2024 A 1010.1 Town Board-PS 36,400.00 38,220.00 40 positions held by 36 employees A 1110.1 Town Justice- PS 123,314.00 129,483.00 A 1220.1 Supervisor- PS 142,431.00 169,753.00 A 1340.1 Budget Director 3,786.00 3,976.00 A 1355.1 Assessor-PS 73,077.00 51,700.00 A 1410.1 Town Clerk- PS 111,379.00 116,951.00 5% raises A 1420.1 Attorney- PS 17,527.00 18,404.00 A 1460.1 Records Mgt.- PS 250.00 250.00 A 1620.1 Buildings- PS 29,101.00 30,558.00 A 3510.1 Dog Control- PS 14,255.00 14,968.00 Adds a PT Clerk A 3620.1 Safety Inspection-PS 88,039.00 92,292.00 for the A 5010.1 Supt of Highways-PS 94,563.00 99,293.00 Supervisor A 6772.1 Prog for Aging-Per Sv 34,075.00 35,785.00 A 7110.1 Parks- PS 131,905.00 138,512.00 A 7270.1 Event Coordinator 2,704.00 2,840.00 Reflects new A 7510.1 Historian-PS 3,840.00 4,032.00 Assessor working A 8010.1 Zoning-Per Service 8,157.00 8,566.00 PT vs FT A 8020.1 Planning- Pers Svc 5,691.00 5,976.00 A 8710.1 Conservation-Per Ser 3,035.00 3,187.00 A 8810.1 Cemetery-Per Serv 300.00 300.00 Includes room to 923,829.00 965,046.00 pay auxiliary boards Proposed Increase Over 2023 Cost 41,217.00 43

Reason for 5% Wage Increase – Small Increase in Cost Each 1% raise is roughly $8,500 split among 40 positions… Note: Last year this bottom that raises biweekly payroll by roughly $305 and monthly category was 18 employees… payrolls by roughly $410 per each 1% raise now we are at 24 Change to Employee’s 5% Raise 4% Raise 3% Raise Paycheck ($) – biweekly or monthly Less than $30 13 employees 19 employees 24 employees $30 ‐ $50 11 employees 6 employees 8 employees $50 ‐ $75 2 employees 9 employees 7 employees $75 ‐ $100 9 employees 5 employees 1 employee $100 ‐ $125 4 employees 1 employee Over $125 1 employee For more than half the employees, a 5% raise still means less than $50 more in their paycheck (paid bi‐weekly or monthly depending on position). However, this is slightly better for the employee than a 3% raise where more than half the employees would receive or less than $30 more per paycheck (paid bi‐weekly or monthly… so looking at less than $15/week more if a 3% is given). x3 Consider this: What does $15 get you at the grocery store now? 44

Reason for 5% Wage Increase ‐ Inflation Inflation peaked at it’s highest rate of 9.1% in June 2022… in August 2023 we are standing at 3.7% “inflation rate Meaning $1,000 in August 2023 has the same buying power as: • $953 in August 2022 • $882 in August 2021 Remember from the prior slide how many people will receive less than this $50/paycheck inflationary increase? 45

Reason for 5% Wage Increase – Utility Rates • Fuel Prices – 2022 saw an all time high in gas & diesel. Still relatively high in 2023 • National Fuel – Highs were seen in mid‐2022 and have since come back down. Sept. 2022 – Aug. 2023 average price was $6.92/Mcf • NYSEG – Proposed rate hike agreements over the next three years: 6.6%, 7.3%, 8.2% ‐ NYSEG’s CEO states this will be about $10 increase on customer’s monthly bills and address aging infrastructure and prepare for the state’s transition to green energy (Source: NYSEG Settlement Release June 14, 2023) 47

Reason for 5% Wage Increase – 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 48

Reason for 5% Wage Increase – Minimum Wage & Social Security Increasing NYS Minimum wage increases from $14.20 to $15.00 (5.6% increase) effective 12/31/23 Social Security cost of living adjustment (COLA) was 8.7% for 2023 based on CPI data (largest increase in 42 years). 2024 is estimated at 3.2% which would add roughly $57 to monthly benefits Minimum wage increases beginning in 2027 The legislation enacted May 3, 2023 provides that minimum wage increases beginning in 2027 will be indexed to the US Department of Labor Consumer Price Index for Urban Wage Earners and Clerical Workers for the Northeast Region (CPI‐W). Specifically, the minimum wage will increase based on a three‐year moving average of the CPI‐W. The state’s Department of Labor will be required to annually publish the adjusted minimum wage rates no later than October 1, for rates effective January 1 of the next year. 50

How Much Do You Need New York State to Earn to Afford Housing? 51

How Much Do You Need Erie County, NY to Earn to Afford Housing? The Town’s PT Clerks & laborers are budgeted at $19.92/hr for 2024 after the requested 5% raise 52

Reason for 5% Wage Increase – Contracted Services are Increasing by at least 5% • Town’s Health Insurance – 6% premium increase and deductible increase occurring in Dec 2023 and another 7‐10% increase slated for Dec 2024 • On par with where other Town contracts settled at • Waste Mgmt (5% ‐ expected $41,849 increase garbage + $40,000 recycle) • Fire Companies (5% ‐ expected $30,771 increase) • EMS / Ambulance (expected $10,000 increase) • Grant Writing (22% increase ‐ $325/month increase from prior grant writer) • IT Service Increased ($90/hr increased to $125/hr) • HWY Union 5% increase & drop 25 overtime hours raises HWY personnel lines $19,059 – covers 6 people (avg. $3,176.5/person) • General Fund 5% increase raises personnel lines $41,217 – covers 36 people (avg. $1,145/person) 53

Salaries of Elected Officials ADOPTED ADOPTED TENTATIVE 2022 2023 2024 OFFICER SALARY SALARY SALARY Supervisor 41,371 43,026 45,177 Councilman 9,100 9,100 9,555 Councilman 9,100 9,100 9,555 Councilman 9,100 9,100 9,555 Councilman 9,100 9,100 9,555 Town Clerk 50,644 52,670 55,304 Town Justice 20,264 21,075 22,129 Town Justice 20,264 21,075 22,129 Superintendent of Highways 72,430 75,327 79,093 54

Salaries of Elected Officials – 2023 Comparison to Peer Towns 2023 HWY Super 2023 Town Clerk 2023 Supervisor 2023 Town Justice 2023 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 ‐ 8,0793 Eden ‐ 7,598 Collins ‐ 6,172 55

General Fund Revenue Sources ‐ 2024 Displayed in Dollars ($) Shown in Percentages (%) Rent of the NYS Funding Department Rent of the Trooper (AIM & grants), Income, NYS Funding Interest & Trooper Department Barracks, $54,689 $46,200 (AIM & grants) Earnings, Barracks Income ‐ 2% $90,494 3% Interest & $35,341 5% Earnings 2% Franchise Franchise Fees Fees, 7% $120,500 Property Property Tax, Tax‐ 8% Sales Tax $141,571 Sales Tax, 53% $965,000 Court Court Fines Fines, 10% $175,000 Mortgage Mortgage Tax Tax, 10% $180,000 57

Town Board •Cont ‐ $2,000 (cut in half from prior year) – Planned for trainings – moving public notices to new publicity line Justice •Equip ‐ $1,000 (same as prior year) – metal detector wand/ misc. small equipment •Cont ‐ $5,700 (same as prior year) ‐ Office supplies, law books, trainings, membership dues, court interpreter, stenographer Supervisor •Equip ‐ $1,000 (same as prior year) – misc. small equipment / laptop for new clerk •Cont ‐ $5,000 (same as prior year) ‐ Office supplies, membership dues, trainings Finance •Accounting Fees ‐ $10,000 (same as prior year) – Accounting consulting from Drescher Malecki, 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 ‐ $1,000 (same as prior year) – misc. small equipment •Cont ‐ $4,255 (same as prior year) ‐ Software subscriptions (RPS), office supplies, trainings, membership dues, payment of Assessment Board of Review Members Fiscal Agent •Cont ‐ $10,000 (same as prior year) – BAN Issuance Financial Advisors Town Clerk •Equip ‐ $1,000 (same as prior year) – misc. small equipment (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 ($1,000 increase) – HR Consulting Services through EBC working on personnel policies, employee manual, personnel & I‐9 file compliance, FLSA, COVID guidance, etc. Increase due to planned staff training opportunities in HR

Engineer •Cont ‐ $50,000 (same as prior year) – Working on Water Consolidation Study, MS4 submittals, SWPP Reviews, Deanna Drive Project, 7072 Boston State Road Project, etc. Records Management •Equip ‐ $0 ($8,600 decrease) – New records management system has been requested for 3 years, was now removed •Cont ‐ $1,000 (same as prior year) – Biels vault storage & shredding service Buildings •Equip ‐ $50,000 (same as prior year) – B&G Club Driveway needs resurfacing, Town Hall stairs need replacement, potential need of Rooftop AC upgrades / insulating Town Hall roof, & Tennis Courts need resurfacing •Cont ‐ $130,000 ($5,000 increase) – 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 ($5,000 increase) – New IT Software (Code Enforcement Permits or Records Management Server) •Cont ‐ $35,000 (same as prior year) ‐ $10,000 to $15,000 for software programs (CodeRed, Logics, Timeclock , TSL Tax Software, Williamson Law Book, eCode), email accounts, phone system, IT service calls (rate of IT going from $90/hr to $125/hr) Central Print & Mail •Cont ‐ $20,000 ($3,000 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 ($3,900 increase) ‐ Grant Writing Services (New grant writers charge $325/month more than prior one) Special Items •Insurance ‐ $87,000 ($10,000 increase) – expect 7‐10% increase ‐ early estimate around $85,000 •Municipal Dues ‐ $4,300 ($100 increase) •Judgements & Claims ‐ $500 ($50 decrease) •Taxes on Town Property ‐ $5,000 ($900 increase) •Contingent Acct ‐ $10,000 (same as prior year)

Dog Control •Equip ‐ $500 ($500 decrease) – has not used or requested Town Equipment much •Cont ‐ $3,000 ($1,000 increase) ‐ Fuel, supplies, van repairs (which have become more extensive/expensive) Safety Inspection (Code Enforcement) •Equip ‐ $2,000 (same as prior year) – New desk for Code Enforcement, computer for Assistant to Code, etc. •Cont ‐ $7,000 (same as prior year) ‐ office supplies, mileage reimb for sight reviews, trainings Highway Superintendent •Equip ‐ $1,000 (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 ‐ $25,000 (same as prior year) ‐ LED conversion cut usage down, but supply costs increased Publicity •Cont ‐ $5,000 (New) – Job postings, public hearing notices, newsletters, comp plan mailings Program for Aging •Equip ‐ $0 ($1,000 decrease) – Most equipment would fall under buildings •Cont ‐ $8,000 ($500 increase) ‐ Senior Nutrition supplies, meals on wheels mileage reimbursements, senior van services Parks •Equip ‐ $1,200 (same as prior year) – Some weed whackers & 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 Youth Programs •Cont ‐ $75,000 (same as prior year) – funding towards Boys & Girls Club Historian & Historian Property •Historian ‐ $700 ($175 increase) – memberships to ancestry, Fold3, Newspaper.com / GAHWNY Membership & Conference •Historical Equip ‐ $2,000 (New) – Replace one of the worn out historical markers in town •Historical Society – $1,000 ($2,000 decrease) ‐ Town contribution to decrease as the Society has not sought Town funds in 2 years Celebrations •Cont ‐ $20,000 – (same as prior year) – Memorial Day, 4th of July, Christmas, etc. Adult Recreation •Boston Seniors ‐ $15,000 ($1,000 increase) ‐ bus trips, entertainment & supplies for their meetings •Boston Young at Heart ‐ $15,000 ($1,000 increase) ‐ bus trips, entertainment & supplies for their meetings Other Culture / Rec •$1,000 Lease Agreement with Boston Free Library Zoning •Cont ‐ $7,000 ($2,000 decrease) ‐ supplies, ZBA public hearing notices, trainings, Town planner consultation Planning •Cont ‐ $8,000 ($2,000 increase) ‐ supplies, membership dues, public hearing notices, trainings, Town planner

Drainage & Erosion • Drainage ‐ $2,500 (decreased $7,500 due to Reserve fund growth – Over $180,000 now) • Erosion ‐ $2,500 (decreased $7,500 due to Reserve fund growth) Conservation • Cont ‐ $6,550 (same as prior year) ‐ CAC supplies, Fishing Derby, LEAF Event, snowshoeing event, pond clean out Cemetery • Cont ‐ $600 (same as prior year) ‐ damage or tree removal to town maintained cemeteries Other Home / Community Services • Community Beautification ‐ $250 (same as prior year) – flowers for around town hall • Electric & Power ‐ $5,000 (new in 2023 & carried over) – NYSERDA grant money towards EV Charging Station • Brush & leaf Equipment ‐ $0 – Pickup Truck w/ Dump Box to pull chipper, deliver woodchips, etc. was a 2023 purchase • Brush & leaf pickup ‐ $65,000 (same as prior year) – Pickup of brush & leaves by the Highway dept. during spring & fall Employee Benefits • Retirement ‐ $97,000 ($12,000 increase) • Social Security ‐ $74,000 ($2,000 increase) • Worker’s Comp ‐ $18,000 ($4,000 increase) • Unemployment Insurance ‐ $6,000 (same as prior year) • Disability Insurance ‐ $1,000 (same as prior year) • Medical Insurance ‐ $85,000 ($5,000 increase) Debt Service • Trooper Barracks Debt – 2023 payments total $65,135

Town of Boston, NY – Highway Fund 26% 26% 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 2024 Planned repairs/upgrades: • Various road repairs/paving • $205,500 towards new equipment – to be coupled with funding from CHIPS/ Equipment Reserve/ additional use of Fund Balance as needed depending on actual bid prices • Requested an International CV515 plow truck with dump box, plow, & wing • A similar truck was budgeted for in 2023 and was purchased for a price of $171,261. The quoted cost has gone up roughly $15,000 since last year. 63

Highway Fund Personal Services 2023 Budget ‐ Figured based on payrate of each of the 6 union employees General Repairs: $ 216,487.00 28 wks w/25 hrs OT per EE Snow Plowing ‐ Town: $ 183,289.00 17 wks w/200 hrs OT per EE Brush (General Fund Reimb) $ 30,394.00 6 wks of 4 guys Brush (HWY Shoulder Work) $ 21,975.00 6 wks of 2 EE's, 1 week of 6 EE's $ 452,145.00 All Highway Fund Salaries Estimated: $ 34,589.09 Social Security & Medicare Budget: $ 35,000.00 (7.65% ER Side) 2024 Budget ‐ Figured based on payrate of each of the 6 union employees *HWY Contract is in current negotiations - this would cover 3% raises with same 225 hrs OT or 5% raises with drop to 200 budgeted hrs of OT General Repairs: $ 238,851.00 29 wks w/25 hrs OT per EE Snow Plowing ‐ Town: $ 203,946.00 12 wks w/175 hrs OT per EE Brush (General Fund Reimb) $ 31,913.00 6 EE's for 4 wks Brush (HWY Shoulder Work) $ ‐ $ 474,710.00 Estimated: $ 36,315.32 *FICA Rate currently 7.65% Budget: $ 37,000.00 (6.2% Social Security & 1.45% Medicare) 64

Employees •Salary increases dictated by the Union Contract (2021‐2023) – new contract is in current negotiations •Combined shoulder work back into general repairs line after splitting it out in 2023 •Retirement increased $2,000 based on anticipated contribution •Social Security increased $2,000 as overall salaries increased •Workers Comp decreased $1,000 as the Town has a 2‐year rate lock •Health Insurance increased $5,000 due to 6% premium increase as well as a deductible increase that affects HRA contribution CHIPS, PAVE‐NY, EWR, & POP •State funding – State maintained same funding as 2023 for PAVE‐NE, Extreme Winter, & Pave‐Our‐Potholes (POP). There was a 13% increase in the amount allocated to the Town for CHIPS. •Expecting $121,764 CHIPS / $28,482 PAVE‐NY / $24,112 Extreme Winter / $18,988 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 ($7,000 decrease) – Gave a $25,000 increase when fuel costs hit all time high in mid 2022. This just scaled costs back slightly •Road drainage – $30,000 (same as prior year) Machinery •Equip ‐ $200,500 ($15,000 increase) ‐ Requested (1) International CV515 plow truck with dump box, plow, and wing. 2 of these work trucks have been slated for replacement since 2022. Due to supply chain issues this replacement was delayed. (1) truck was budgeted for and ordered in 2023 (still have not received it) and the other (1) being budgeted into 2024 budget. Inflation has brought the estimated cost up $15,000 •Cont ‐ $65,000 ($5,000 decrease) ‐ 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 ‐ ($10,000 decrease) – In 2023 this line was increased by $10,695 at HWY superintendent’s recommendation due to salt/sand costs increasing. The town has not seen an overall increase matching what was expected

Town of Boston, NY – Highway Fund 26% 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 2000 VIBROMAX ROLLER 752C JKC789002 $ 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 (7) Assets Sold/Traded 2006 JOHN DEERE 444J LOADER DW444JZ604843 $ 73,188.00 13176 2007 JOHNSON VT650 SWEEPER 49HAADBV17DX59422 $ 184,660.00 S 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 66 2023 CHEVROLET SILVERADO 2500HD 1GC5YNE75PF244154 $ 56,814.00 13492

Town of Boston, NY – Highway Fund 26% TRUCK & EQUIPMENT INVENTORY UPDATED 5/10/2023 YEAR MAKE MODEL SERIAL # COST NEW ASSET # NOTES 1976 OSHKOSH SNOWBLOWER 15387 $ 93,000.00 12625 1993 TRAIL KING TRAILER 1TKCO2424PM074344 $ 10,000.00 13290 Currently have 1995 CHAMPION GRADER 720A X025422X $ 30,000.00 12622 1996 INTERNATIONAL PAYSTAR 5000 4X4 2HTTEAER7TC045237 $ 116,500.00 13282 Proposed 2026 Replacement 10 pieces more 1998 INTERNATIONAL DUMP TRUCK 1HTGLAHT6WH516628 $ 95,000.00 13281 Proposed 2027 Replacement than 20 yrs old 2000 VIBROMAX ROLLER 752C JKC789002 $ 72,323.00 12633 2000 GMC SWEEPER 1GDP7C1C4YJ507747 $ 130,000.00 SHARED W/COLDEN, CONCORD, EDEN 2001 GRADALL XL3100 4X4 SN0311312 $ 170,225.00 13180 Proposed 2028 Replacement 2002 OSHKOSH PLOW TRUCK/DUMP 10TBRAF372S074086 $ 121,000.00 13179 2003 FORD F550 PICKUP 1FDAF57P73ED42342 $ 35,000.00 13287 Proposed 2025 Replacement 2004 OSHKOSH PLOW TRUCK/DUMP 10TBRAF344S080205 $ 116,515.00 13178 2005 ODB LCT650 LEAF VACUUM 33405621 $ 16,632.00 12718 Plan to 2006 ODB LCT650 LEAF VACUUM 9064659 $ 17,460.00 12719 2007 JOHNSON VT650 SWEEPER 49HAADBV17DX59422 $ 184,660.00 SHARED W/COLDEN, CONCORD, EDEN, COLLINS replace 2007 MORBARK BRUSH CHIPPER 4S8SZ191 17W0 51346 $ 35,388.00 12720 2009 FORD F550 PICKUP/PLOW TRK 1FDAF57R09EA35637 $ 85,254.00 13175 To be replaced by CV‐515 ‐ Res. 2023‐16 2009 FORD F550 PICKUP/PLOW TRK 1FDAF57R29EA35638 $ 85,254.00 13174 To be replaced by CV‐515 ‐ 2024 Budget 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 2010 HTC CONVEYOR 1800G BJ02481122 $ 6,888.00 13294 2020 WESTERN STAR 4800SB 4X4 PLOW TRK 5KKDBBDV6LPLF9226 $ 256,108.75 13295 SINGLE AXLE 4X4 PLOW TRUCK 2020 JOHN DEERE 5100M TRACTOR 4X4 1LV5100MPLK404356 $ 138,227.05 13302 EQUIPPED WITH TIGER MOWER AND SWEEPER 2021 WESTERN STAR 4700SF DUMP TRUCK 5KKHAVDV0MPMN0360 $ 168,659.00 13303 10 WHEELER DUMP TRUCK 2021 BOMAG ROLLER BW 120 SL‐5 961880 701088 $ 35,173.71 13307 2022 TOWMASTER TILT DECK TRAILER 4KNBT272XNL161911 $ 10,201.20 13308 2022 WESTERN STAR 4700 SF DUMP TRUCK 5KKAAVDV6NPNM4195 $ 211,858.00 13309 SINGLE AXLE 2WD DUMP/PLOW TRUCK Ordered but 2023 JOHN DEERE 544 P LOADER 1DW544PACNLZ16590 $ 179,816.82 13310 not yet 2023 CHEVROLET SILVERADO 2500HD 1GC5YNE75PF244154 $ 56,814.00 13492 WESTERN V PLOW 2024 INTERNATIONAL CV515 DUMP/PLOW TRK $ 171,261.00 Resolution 2023‐16 ‐ Not yet received received 67

Highway Revenue Sources ‐ 2024 Int. Fund Rev., 65,000 State Aid (CHIPS, Fuel PAVE‐NY, EWR, Reimbursement, POP), 193,346 1,500 Interest & Earning, 8,000 Property Tax, Sales Tax, 864,177 275,000 69

Town of Boston, NY – Fire Fund 24% Contractual Payments to 3 Fire Departments 2023 2024 •Boston Fire Co $205,132 $215,389 (5% increase) •North Boston Fire Co $205,132 $215,389 (5% increase) •Patchin Fire Co $205,132 $215,389 (5% increase) •Total $615,396 $646,167 ($30,771 increase) Healthworks / Provident Life Insurance/ Penflex LOSAP Fees •Estimated 2% increase from $14,868 to $15,166 Dispatch Services through Hamburg •2% Increase from $24,218 to $24,702 Workers Comp for 3 Fire Departments •Maintaining same estimated funding of $15,000 LOSAP Program for 3 Fire Departments •Proposing $300,000 contribution (half funded by Sales Tax) •Underfunded for many years with a growing gap (see next few slides) 70

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 71

Fire LOSAP – Info from the Annual Report 72

Fire LOSAP What this means: This is 129 people owed or 91 people – Currently receiving LOSAP Payouts currently receiving benefits 38 people – Inactive in Fire Co’s / Not yet receiving benefits but will once they come of age vs 52 active members 3 person – Inactive in Fire Co’s but previously part of program/ Will not receive benefits 52 people – Active in Fire Co’s 184 people – Total Participants in LOSAP program Which means if the program becomes insolvent like prior slide mentioned, the ones who suffer most are the currently active members who never reach vesting status 73

Fire LOSAP Further showing how the town’s contributions have not kept up with the calculated required contribution: 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) 2014 $250,000 $269,682 ($19,682) $2,884,557 $4,353,902 $1,469,325 66% 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 Net Program Assets = the value of the cash, stocks, bonds held in the 2023 is set to be the first time in fund and being invested the past 10 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 75

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) 2014 $250,000 $269,682 ($19,682) $2,884,557 $4,353,902 $1,469,325 66% 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 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 39 cents to each dollar owed which is the lowest funded ratio so far. 76

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 • 2023 update would be having to come up with $3.5 million or pay out at 39 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 Get funded Tax here / mix of the 2 sources / Consolidate the 3 fire companies into 1 or 2 companies ratio back and use some of the contractual dollars saved towards LOSAP up 77

Cost to Outfit a Single Firefighter Note: Pictures shown are for illustrative purposes only. Real costs vary based on location, supply & demand, and inflation 78

Town of Boston, NY – Ambulance Fund 3% of your Town Tax Covers: 3% • $70,000 in 2023  proposing to increase to $80,000 Contractual Payment to the • Their insurance costs and first aid supplies have gone up due to Boston Emergency Squad COVID & inflation. They now have to pay a medical examiner. • State mandated EPCR technology  they needed to acquire tablets, software, and pay ongoing cell service costs / now they need to replace the toughbooks they use • Large list of equipment needs • They service roughly 60 calls a month – around 700 /year! • Agreement through Hamburg Dispatch Services • 2023 cost = $13,040... 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 $5,000 ($3k ↓) • Defined contribution LOSAP program • Budgeted $15,000 ($4k ↓) 79

Town of Boston, NY – Ambulance Fund 3% of your Town Tax Covers: 3% • Estimate received from Gorman Ambulance in July 2023 had a new Ambulance at a cost of $266,098 • Equipment Reserve Fund held $184,959 as of 9/30/23 + there is New Ambulance $40,000 in the 2023 contract to go towards this purchase so 2023 available funds will end around roughly $225,000 • Budgeting $40,000 which should cover the remainder of the amount needed to fund the new ambulance purchase Ambulance Loan Payment • $14,424/year from 2016 – 2024 *Payoff in this upcoming year! 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

All Emergency Responders in Town 2023 Total Dispatch Calls: 2022 Total Dispatch Calls: (January – July) Boston EMS: 700 Boston EMS: 402 Boston Fire: 99 Boston Fire: 61 North Boston Fire: 117 North Boston Fire: 76 Patchin Fire: 174 Patchin Fire: 51 82

Town of Boston, NY – Lighting Fund Less than 1% of your Town Tax Covers: 0.3% • 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 83

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. Lighting Districts ‐ Usage (kwh) 14,000 LED 12,000 Conversion 10,000 8,000 6,000 4,000 2,000 ‐ Jan‐18 Mar‐18 May‐18 Jul‐18 Sep‐18 Nov‐18 Jan‐19 Mar‐19 May‐19 Jul‐19 Sep‐19 Nov‐19 Jan‐20 Mar‐20 May‐20 Jul‐20 Sep‐20 Nov‐20 Jan‐21 Mar‐21 May‐21 Jul‐21 Sep‐21 Nov‐21 Jan‐22 Mar‐22 May‐22 Jul‐22 Sep‐22 Nov‐22 Jan‐23 Mar‐23 May‐23 Jul‐23 Sep‐23 Nov‐23 Lighting Districts ‐ Cost ($) New Energy $2,500 LED Joined NYMEP – Supply Contract $2,000 Conversion locked in supply rate $1,500 $1,000 $500 $‐ Jan‐18 Mar‐18 May‐18 Jul‐18 Sep‐18 Nov‐18 Jan‐19 Mar‐19 May‐19 Jul‐19 Sep‐19 Nov‐19 Jan‐20 Mar‐20 May‐20 Jul‐20 Sep‐20 Nov‐20 Jan‐21 Mar‐21 May‐21 Jul‐21 Sep‐21 Nov‐21 Jan‐22 Mar‐22 May‐22 Jul‐22 Sep‐22 Nov‐22 Jan‐23 Mar‐23 May‐23 Jul‐23 Sep‐23 Nov‐23 84

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 85

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 Recycling Cost ($) $5,000.00 $4,000.00 $3,000.00 $2,000.00 $1,000.00 $0.00 ($1,000.00) 86

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 87

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 88

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 & •Stripper and thinner Containing Devices •Household batteries 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 89

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 90

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 91

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. 92

Waste Mgmt – Additional Totes & Bag Stickers Had roughly 50 residents request additional totes so far Bag Stickers (QTY Sold) Sold almost $1,000 stickers since Aug 2022 120 101 101 90 81 74 59 60 52 49 46 40 40 38 ‐ ‐ ‐ 93

Waste Mgmt – Contract Renewal (July 2022 – June 2028) Financial Aspects of the Contract Renewal: • $232.80 per house effective 7/1/22 ($19.40/month) – Reduction in cost due to automation Garbage • $244.44 per house effective 7/1/23 ($20.37/month) – 5% increase per contract Collection Cost • $256.66 per house effective 7/1/24 ($21.39/month) – 5% increase per contract • $26.64 per house effective 7/1/22 ($2.22/month) – 2.77% increase at contract renewal At‐Your‐Door Cost• $27.97 per house effective 7/1/23 ($2.33/month) – 5% increase per contract • $29.37 per house effective 7/1/24 ($2.45/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 • 5% increase in contract in July 2024 mid‐year • Town needs to budget for 6 months at current rate and 6 months at the anticipated new rate 94

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. 95

Waste Mgmt – Contract Renewal – Tax Rate Calculation Refuse/Garbage Fund —> $30/unit Increase from $268 to $298  Contract cost increased 5% for curb service & At‐Your‐Door Collection. Further, 2023 recycling costs are more than budgeted, using down extra fund balance, which was already below the Town’s fund balance expected minimum amount. Tax Rate Calculation (Whole Town = 3144 units) • Garbage Cost $788,234 (6 months at $64,084 + 6 months at $67,288) • At‐Your‐Door $90,200 (6 months at $7,333 + 6 months at $7,700) • Recycling $40,000 (Variable – monthly average is $3,300) • Fuel surcharge / Fund Balance Policy—planned $15,720 • Total Estimated Amount Needed = $934,154 Household Cost = $298  $30 increase from 2023’s cost of $268 • Garbage $ 251 (6 months at $19.40 + 6 months at $20.37 = $239) • At‐Your‐Door $ 29 (6 months at $2.22 + 6 months at $2.33 = $27) • Recycling $ 13 • Account Leeway* $ 5 *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 96

14% Town of Boston, NY – Water Districts 14% of your Town Tax Covers: • Water District Costs through ECWA • Debt payments on construction and repairs (varies by district) Planned repairs/upgrades (Projects started – construction started September 2022) • District 1 – Repairs to Crestwood Tank, pump station improvements, & water line replacements • District 2 – Repairs to Rice Hill Tank & water line replacements • District 3 – Repairs to Wohlhueter Tank 97

14% Town of Boston, NY – Prior Water Bonds $4,500,000 Water Debts $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $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 2020 Balance $126,057 $56,280 $3,920,000 $39,880 $75,000 2021 Balance $85,434 $28,140 $3,812,600 $19,940 $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 98

14% Town of Boston, NY – Prior Water Bonds Year Paid Off 2050 2048 2045 2040 2040 2035 2032 2030 2025 2020 Water Dist. 1 Water Dist. 2 Water Dist. 3 Water Dist. 2 Extension Water Dist. 3 Extension Years till Payoff 30 25 25 20 17 15 9 10 5 0 Water Dist. 1 Water Dist. 2 Water Dist. 3 Water Dist. 2 Extension Water Dist. 3 Extension 99

Total Length of Water Lines Source: Erie County Water Authority ‐ GIS Mapping System 100

Town of Boston, New York Ongoing Projects October 11, 2023

Ongoing Project Summary Watermain replacement Water Consolidation Study • 1450 feet ductile iron water main along • Study started in 2021 Boston State between Meadow & Ripple • Public presentation of options held May 2023 • CDBG & ARPA funding • 98% complete Water Tank Repairs North Boston Park Shelter • Wohleuter Tank, Rice Hill & Crestwood tanks– • Shelter tear‐down and replacement all mostly done, just waiting on ECWA to bill • ARPA funding & CDBG Funding • Town issued a Bond Anticipation Note (BAN) • 95% complete for $1,013,790 on 10/6/22 & renewed it on 10/5/23 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 • Steering committee was formed, surveys • Engineering estimates started at $10.8 million have been distributed, and first public – in May 2023 they were at $15.6 million meeting has been held • Phase 1 in Engineering – hoping to be ready to bid in Winter. Engineering estimates originally slated $3.8 million for this part. The phase 1 engineering estimate has since risen EV Charging to $5 million. Phase 1 covers 10,770 linear foot in the north end of Boston • NYSERDA Grant received for $5,000 • Phase 2 & 3 will include repairs to waterline • In discussion over the NYSEG Make‐Ready & a pump station in District 1 and District 2 in Program the geographical middle & south end of town • Currently looking at options 102

WATER MAIN REPLACEMENT

Received $150,000 CDBG grant / ARPA Funds To Cover the Remainder Final come back work completed in September 2023 – waiting on final bill to close this out 104

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

Water District 1 – Crestwood Tank 106

Water District 2 – Rice Hill Tank 107

Water District 3 – Wohlhueter Tank 108

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 109

$1,825,000 Bond Resolution ‐ Dated June 16, 2021 110

Bid Results 111

Bond Anticipation Note (BAN) Issuance – NEW Water Debt 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 112

Bond Anticipation Note (BAN) Renewal – NEW Water Debt 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. 113

WATER LINE REPAIRS

Water Line Repairs Needed 116

Water Line Repairs Needed 117

Water Main Breaks Average of 6 water main breaks in District 1 a year 118

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) 121

• Applied for CDBG Grant (awarded $100,000) • 3rd Application for WIIA sent in • Applied 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: 2022 WIIA Application: 2023 WIIA Application: Resolution 2021‐69 Resolution 2022‐62 Resolution 2023‐66 Denied Denied 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 127

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 128

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 (Still awaiting this in October 2023) • Hoping to go out to bid in February/March 2023 (Now looking at early 2024) • Construction summer of 2023 (Hoping for 2024) Financing: • WIIA – 2021 application denied. 2022 application also denied. Applied in 2023 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 129

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 130

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) 131

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 132

WATER DISTRICT CONSOLIDATION

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 134

Existing Water Districts & System

Existing and Anticipated Debt 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

2023 Water Projects Summary CDBG Work – Boston State Rd • Complete • At Erie County Dept of Health awaiting approval Phase 1 – District 1 Waterlines • Then will be going out to bid • Updated engineering cost estimate received. Phase 2 – District 1 Waterlines • Applied for WIIA funding. & Pump Station Repairs • Revised the Bond Resolution • Updated engineering cost estimate received. Phase 3 – District 2 Waterlines • Applied for WIIA funding. • Revised the Bond Resolution • Options discussed – full town / just current districts • Options discussed – Unit Based or Ad Valorem • Current Water Debt: $ 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: $ 6,600,000 146

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 148

North Boston Park Shelter After more than a year, construction is currently 98% complete 149

COMPREHENSIVE PLAN UPDATE

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) 151

Comprehensive Plan Update 152

Comprehensive Plan Update 153

Completed: • Steering Committee Formation • Public Outreach Survey • 1st Public Meeting Next Steps: • Stakeholder interviews • Community Profile • Additional Public Meeting • Draft Plan for Review of Steering Committee • Review by appropriate boards – Town Planning Board, County Planning Board, Environmental Review

Town SWOT Analysis Strengths (internal) Weakness (internal) Opportunities (external) a. Rural Character/ Strong Ag Presence a. Vulnerable Infrastructure- Single part failure a. Rural land provides opportunities. b. School district b. Age and inconsistent infrastructure b. Bike infrastructure in town would be widely c. Senior Programs c. Maintenance accepted due to the many bicyclists. d. Fire/EMS d. Lack of tech competition in Town c. ~30-somethings and young families e. Available infrastructure e. No available lodging and few restaurants d. Fiber Optic available but not active f. Many small businesses f. 18 Mile Creek and tributary flooding/erosion e. Rural ecology: Parks, woodland, bring new g. Social structure and support g. Lack of tax revenue used for ag/forested land h. Ideal setting for families h. Divided school districts f. 3 Hamlets: more small businesses i. People i. Lack of youth recreation g. Professionals into town/ office-park j. Races and events that draw people into town j. Aging community (fireworks display) h. Ex-pats looking to return k. Phone and telecom k. Boys & Girls Club l. Marketing of the town i. Solar and other renewables (tax revenue) l. 18 Mile Creek j. Low cost rentals m. Ecological – sloped woodlands k. Mixed Use n. Boston Forrest l. Infrastructure improvements for longevity and o. 6th lowest taxes in Erie County sustainability p. Quality of Life m. Affordable housing Threats (external) a. Watershed and flooding b. Climate shifts c. Increased development and traffic concerns d. NYS high taxes e. Solar and other renewable f. Development in non-ideal locations 157

ELECTRONIC VEHICLE CHARGING STATION

EV Charging • Awarded $5,000 NYSERDA Clean Energy Communities Grant • Looking into Zero Emissions Vehicle Grant • Looking into NYSEG’s Make‐Ready Program 159

New Projects Town Hall Generator Town Hall Front Entryway • Allocated $91,032 from 2022 excess • Needs full replacement of stairs, sales tax handrails, and pillars • Engineering cost should total $20,000 • Engineering cost = $17,600 • Bid Awarded 9/20/23 for $222,400 • Project still in design stage Tennis Courts Boys & Girls Club Driveway • Needs Resurfacing • Needs pothole repairs • Needs new fence • Needs to be re‐paved • Interest in adding pickleball lines • Interest in adding a practice wall Drainage Improvement Area (Town‐Wide) • Drainage Study performed in 2021 • Drainage Reserve Fund Established • Looking at opportunities to improve drainage through Town 160

TOWN HALL GENERATOR

Community Room HVAC

Grants Awarded to the Town Adjusted to be used towards Still Awaiting Town Hall Boiler & IT upgrades Reimbursement Still Awaiting Reimbursement 163

Grants Awarded to the Town 164

Grants Awarded to the Town Ongoing Project – No Reimbursement yet Ongoing Project – No Reimbursement yet 165

Grants Awarded to the Town Ongoing Project – No Reimbursement yet Ongoing Project – No Reimbursement yet 166

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 167

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 • Other Town Owned Structures • Highway salt barn roof • South Boston Playground • North Boston park shelter • EMS/Parks Building Generator 168

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 • Historical marker at Boston State & Zimmerman • 4 Drainage/Erosion projects in collaboration with EC Soil & Water 169

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 18th, 2023 during the 7:30pm Board Meeting located in the Town Hall Court Room 170