2023 Town of Boston - Budget Presentation (full text)

Town of Boston, New York 2023 Tentative Budget Presentation October 12, 2022

2023 Tentative Budget Presentation 2022 2023 Budget Tentative Recap Budget Ongoing Public Projects Comments October 12, 2022

Town of Boston, New York 2022 Budget Recap October 12, 2022

Town of Boston, NY – 2022 Budget Allocation of 2022 Tax Levy (as Percentage) 24% County Town 7% School 69% Source: 2022 Annual Report of the Department of Real Property Tax Services, County of Erie, NY 6

Town of Boston, NY – 2022 Budget Allocation of 2022 Tax Levy ‐ $2,786.79 $671.61 County Town $190.19 School $1,924.99 NOTE: Represents 2022 taxes on a Boston home valued at $150,000 in the Hamburg Central School District with basic star exemption. 7

Town of Boston, NY – 2022 Budget Allocation of 2022 Tax Levy ‐ $2,786.79 County & School $190.19 Town (General & HWY) NOTE: Represents 2022 taxes on a Boston home valued at $150,000 in the Hamburg Central School District with basic star exemption. 8

2022 General & Highway Fund Tax ($) $700.00 $628.59 $616.37 $600.00 Similar Populations to Boston $515.22 $500.00 $418.41 $400.00 $349.02 $286.39 $300.00 $268.69 $273.14 $271.64 $236.42 $190.19 $200.00 $100.00 $31.40 $31.89 $‐ Towns Shown by Population Source: 2021-2022 Real Property Tax Comparison issued by Erie County NOTE: Represents 2022 taxes on a Boston home with a full market value of $150,000 – equalization rates are factored in 9

2022 General & Highway Fund Tax Rate (%) 9.0000 Similar Populations to Boston 8.0235 8.0000 7.0000 6.7349 6.2260 5.9866 5.8894 6.0000 5.2684 5.0304 5.0000 4.1021 3.9586 4.0000 3.0000 1.9093 1.9580 2.0000 1.7369 1.0000 0.6542 ‐ Towns Shown by Population Source: 2021-2022 Real Property Tax Comparison issued by Erie County Based on each Municipalities General & Highway Tax Rates 10

2022 Erie County’s Lowest Town/City Tax Rates 1. Sardinia 0.000000 2. Marilla 0.654165 3. Wales 0.667300 4. Village of Akron 1.378018 5. Clarence 1.685448 Boston ranked as 6. Boston 1.736911 Erie County’s 7. Village of Alden 1.863521 6th lowest Town Tax Rate in 2022 8. Newstead 1.909255 9. Alden 1.957956 10. Village of Depew 2.047618 Source: 2021-2022 Real Property Tax Comparison issued by Erie County Based on each Municipalities General & Highway Tax Rates 11

2022 Budget Summary = + + = + + Budgeted Revenues Other Fund Balance Property Tax Expenditures Than Property Tax Planned to be Used Revenue 12

Town of Boston, NY – 2022 Budget 2022 Taxes ‐ Breakout by Fund (as percentage) 5% 15% General 27% Highway Fire Light 25% Ambulance Refuse & Garbage Water (All Districts) 25% 3% Total Taxation: $3,164,680 0.4% 14

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, Ambulance Reserve, Drainage Reserve) 15

Fund Balance as of 12/31/21 AUD General Highway Fire Light Ambulance Garbage Water Nonspendable 21,835 13,960 ‐ ‐ ‐ ‐ ‐ Reserve Accts (see below) 440,470 289,129 ‐ ‐ 139,532 ‐ 352,955 Assigned for specific use 821,367 452,513 20,694 49,761 146,899 516,094 Unassigned 2,328,304 ‐ ‐ ‐ ‐ ‐ ‐ Total as of 12/31/21 2,790,609 1,124,456 452,513 20,694 189,293 146,899 869,049 2022 Anticipated use of Fund Balance 141,550 91,676 227,107 ‐ ‐ ‐ (78,081) Estimated 2022 Ending Fund Balance 2,186,754 729,691 225,406 20,694 49,761 146,899 594,175 2023 Planned use of Fund Balance 404,540 165,706 17,480 ‐ ‐ ‐ 3,034 Estimated 2023 Ending Fund Balance 1,782,214 563,985 207,926 20,694 49,761 146,899 591,141 Calc. Minimum per Town Policy 449,856 308,598 130,428 2,810 36,237 169,066 71,158 (% of budgeted appropriations) (20%) (20%) (15%) (20%) (20%) (20%) (15%) Reserve Accounts as of 12/31/21 Reserve for Debt (per USDA Req) ‐ ‐ ‐ ‐ ‐ ‐ 352,955 Reserve for Ambulance ‐ ‐ ‐ ‐ 139,532 ‐ ‐ Reserve for Equipment ‐ 289,129 ‐ ‐ ‐ ‐ ‐ Reserve for Tri‐Seq 7,128 ‐ ‐ ‐ ‐ ‐ ‐ Reserve for Bail 6 ‐ ‐ ‐ ‐ ‐ ‐ Reserve for Sr. Facility 61,059 ‐ ‐ ‐ ‐ ‐ ‐ Reserve for tax stable 84,423 ‐ ‐ ‐ ‐ ‐ ‐ Reserve for Building & Parks 125,287 ‐ ‐ ‐ ‐ ‐ ‐ Reserve for Recreation 36,986 ‐ ‐ ‐ ‐ ‐ ‐ Reserve for Drainage 125,581 ‐ ‐ ‐ ‐ ‐ ‐ 440,470 289,129 ‐ ‐ 139,532 ‐ 16 352,955

Town of Boston, New York 2023 Tentative Budget October 12, 2022

2023 Tentative Budget Summary = + + = + + Budgeted Revenues Other Fund Balance Property Tax Expenditures Than Property Tax Planned to be Used Revenue 18

2023 Tentative Budget Summary Appropriated Raised by 2022 Change Appropriations Est. Revenues Fund Balance Taxation Taxes From 2022 A General 2,249,283.00 1,680,279.00 404,540.00 164,464.00 162,814.00 1,650.00 D Highway 1,542,990.00 523,952.00 165,706.00 853,332.00 844,769.00 8,563.00 SF Fire 869,519.00 51,000.00 17,480.00 801,039.00 778,709.00 22,330.00 SL Light 14,051.00 50.00 0.00 14,001.00 13,951.00 50.00 SM Ambulance 181,187.00 80,200.00 0.00 100,987.00 100,134.00 853.00 SG Refuse & Garbage 845,328.00 2,200.00 0.00 843,128.00 797,640.00 45,488.00 HA Water #1 115,895.00 150.00 0.00 115,745.00 115,307.00 438.00 HB Water #2 51,721.00 150.00 0.00 51,571.00 51,571.00 0.00 HD Water #1 Ext. 1 3,112.00 100.00 0.00 3,012.00 3,001.00 11.00 HE Water #2 Ext. 2 29,176.00 100.00 0.00 29,076.00 29,076.00 0.00 HC Water #3 263,464.00 1,000.00 3,034.00 259,430.00 256,730.00 2,700.00 HF Water #3 Ext.1 11,028.00 50.00 0.00 10,978.00 10,978.00 0.00 Other Items per Letter of Authorization Unpaid Water 142.00 - - 142.00 0.00 142.00 Additional Refuse Charg 3,599.00 - - 3,599.00 0.00 3,599.00 TOTALS 6,180,495.00 2,339,231.00 590,760.00 3,250,504.00 3,164,680.00 85,824.00 19

Breakdown of Overall Tax Levy Increase 2022 Total Tax Levy $ 3,164,680 2023 Proposed Tax Levy $ 3,250,504 Increase in Tax Revenue $ 85,824 As shown on prior slide Assessed Value Changes Garbage Fund Increase of Fire Fund Increase of 2% $25,478 total $13/parcel $15,707 total Assessment Roll taxable values increased $40,898 total $5.9 million from 2020 roll to 2021 roll. Fire Contract Negotiations Contract extension came back have settled towards a 5% Equalization rate also dropped from 73% to with higher rates increase 66% Additional Refuse Totes Changes to Unpaid Water Requested by Residents $142 $3,599 Levied on specific parcels that Levied on specific residents did not pay their water bills that requested this Total Increase in Tax Revenue $85,824 20

Where we sit relating to the “Tax Cap” Real Property Tax Levy 2022 $ 3,164,680 Tax Base Growth Factor 1.0090 Allowable Levy Growth Factor ("Tax Cap") 1.0200 Available Carryover from 2021 $ 2,092 2023 Tax Levy Limit $ 3,259,117 2023 Proposed Tax Levy $ 3,250,504 Below the Tax Cap by this amount: $ (8,613) 21

Proposed Rate Fund 2022 Tax Rate 2023 Tax Rate Change A General 0.280665 0.280665 0% D Highway 1.456246 1.456246 0% SF Fire 1.291469 1.317298 2% SL Light 0.057608 0.057608 0% SM Ambulance 0.166278 0.166278 0% SG Refuse & Garbage 3128 units x 255 3146 units X 268 $13 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. 86 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 8 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 #3 490 house w/svc x 370 494 house w/svc x 370 0% Water #3 79 parcel w/ svc x 130 76 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 2023 Annual Tax Per Week Cost Per Day Cost General $ 42.10 $ 0.81 $ 0.12 Highway $ 218.44 $ 4.20 $ 0.60 Fire $ 197.59 $ 3.80 $ 0.54 Light $ 8.64 $ 0.17 $ 0.02 Ambulance $ 24.94 $ 0.48 $ 0.07 Refuse & Garbage $ 268.00 $ 5.15 $ 0.74 Total Tax (Excluding Water) $ 759.71 $ 14.61 $ 2.09 2023 Low 2023 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 23

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 You are taxed on the assessed The drop in equalization rate value, less any exemptions is why your market value may have changed on your tax bill 24

Town of Boston Equalization Rates Equalization Rate – NY State’s measure of a municipality’s level of assessment. Rate Year State Equalization Rate 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 25

Reading your 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. 26

Reading your 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 27

Reading your 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 28

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 29

Comparison of 2021, 2022, & Tentative 2023 Taxes $300.00 $250.00 $200.00 $150.00 $100.00 $50.00 $‐ Refuse & General Highway Fire Light Ambulance Garbage 2021 $47.84 $218.44 $193.72 $10.17 $24.94 $235.00 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 NOTE: Represents estimated taxes on a Boston home with an assessed value of $150,000 30

Comparison of 2021, 2022, & Tentative 2023 Taxes $500.00 $450.00 $400.00 $350.00 $300.00 $250.00 $200.00 $150.00 $100.00 $50.00 $‐ Water #1 Water #2 Water #1 Ext. 1 Water #2 Ext. 2 Water #3 Water #3 Ext 1 2021 Low $14.35 $8.00 $94.60 $245.58 $220.00 $272.40 2021 High $27.60 $130.00 $94.60 $442.58 $460.00 $460.00 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 $245.58 $220.00 $272.40 2023 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 31

General Fund Fire 0.4 1.34 0.35 1.32 0.3 0.25 1.3 0.2 1.28 0.15 1.26 0.1 0.05 1.24 0 2009 2011 2013 2015 2017 2019 2021 2023 2009 2011 2013 2015 2017 2019 2021 2023 Highway Ambulance 1.5 0.2 1.45 0.15 1.4 0.1 1.35 0.05 1.3 0 2009 2011 2013 2015 2017 2019 2021 2023 2009 2011 2013 2015 2017 2019 2021 2023 Light Garbage 0.1 300 0.08 250 200 0.06 150 0.04 100 0.02 50 0 0 2009 2011 2013 2015 2017 2019 2021 2023 2009 2011 2013 2015 2017 2019 2021 2023

Town of Boston, NY – 2023 Budget 2023 Taxes ‐ Breakout by Fund (as percentage) 0% 5% 15% General 26% Highway Fire Light Ambulance 26% Refuse & Garbage Water (All Districts) Special Items 25% 3% Total Taxation: $3,250,504 0.4% 34

5% Town of Boston, NY – General Fund 5% of your Town Tax Covers: • 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 Nutrition & Youth Programs • Costs of the Advisory Boards – Conservation / Planning / Zoning • Costs to maintain all Town buildings and Town parks 2023 Large planned repairs/upgrades/projects: • Brush Pickup Truck with Dump Box • Parks Roller • EV Charging Station • Comprehensive Plan Update 35

General Fund Personnel Services Budget Lines 2022 Proposed 2023 A 1010.1 Town Board-PS 36,400.00 38,220.00 A 1110.1 Town Justice- PS 118,569.00 124,497.00 A 1220.1 Supervisor- PS 136,952.00 143,801.00 A 1340.1 Budget Director 3,640.00 3,822.00 • 34 employees A 1355.1 Assessor-PS 70,267.00 73,779.00 A 1410.1 Town Clerk- PS 107,095.00 112,448.00 • 5% raises A 1420.1 Attorney- PS 16,852.00 17,695.00 A 1460.1 Records Mgt.- PS 250.00 250.00 • Reinstates PT A 1620.1 Buildings- PS 18,497.00 29,380.00 Cleaner position A 3510.1 Dog Control- PS 13,706.00 14,392.00 (10 hrs/wk) A 3620.1 Safety Inspection-PS 73,151.00 88,880.00 A 5010.1 Supt of Highways-PS 90,927.00 95,472.00 A 6772.1 Prog for Aging-Per Sv 32,765.00 34,403.00 A 7110.1 Parks- PS 126,839.00 133,163.00 A 7140.1 Play & Rec Ctr- PS 0.00 0.00 A 7270.1 Event Coordinator 2,600.00 2,730.00 A 7310.1 Youth Programs-PS 0.00 0.00 A 7510.1 Historian-PS 3,692.00 3,877.00 A 8010.1 Zoning-Per Service 7,935.00 8,235.00 A 8020.1 Planning- Pers Svc 5,472.00 5,746.00 A 8710.1 Conservation-Per Ser 3,010.00 3,064.00 A 8810.1 Cemetery-Per Serv 300.00 300.00 868,919.00 934,154.00 Proposed Increase Over 2022 Cost 65,235.00 36

Reason for 5% Wage Increase – Small Increase in Cost $ 11,500 FT Code Officer hired in 2022 for $30/hr when budget specified $25/hr $ 9,960 PT Cleaner Added (10 hrs/week) $ 43,775 Attributable to the 5% wage increase $ 65,235 Proposed change over 2022 wages (as shown on prior slide) Each 1% raise is roughly $8,800 split among all 34 employees Change to Employee’s 5% Raise 4% Raise 3% Raise Paycheck ($) – biweekly or monthly Less than $30 8 employees 13 employees 18 employees $30 ‐ $50 10 employees 6 employees 8 employees $50 ‐ $75 5 employees 10 employees 7 employees $75 ‐ $100 8 employees 4 employees 1 employee $100 ‐ $125 2 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 less than $30 more per paycheck (paid bi‐ weekly or monthly so looking at less than $15/week more if a 3% is given). 37

Reason for 5% Wage Increase ‐ Inflation July 2022 had 8.5% “inflation rate” & August 2022 was 8.3% “inflation rate” Meaning $1,000 in August 2022 has the same buying power as $924 in August 2021 or $878 in August 2020 • Fuel Prices – 2022 saw an all time high in gas & diesel • Utility Rates – Have been increasing and utility companies have announced they will continue to increase 38

Reason for 5% Wage Increase ‐ Inflation 39

Reason for 5% Wage Increase ‐ Inflation Inflation at an all‐time high 40

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 41

Reason for 5% Wage Increase – Minimum Wage & Social Security Increasing NYS Minimum wage increases from $13.20 to $14.20 (7.5% increase) effective 12/31/22 Social Security cost of living adjustment (COLA) was 5.9% in 2022 (largest in 40 years) and was announced 10/13/22 to be 8.7% for 2023 based on CPI data (largest increase in 42 years) NYS DOL announced $14.20 minimum wage going into 2023. The rest of the #’s listed above are estimates 42

Reason for 5% Wage Increase – Contracted Services are Increasing by at least 5% • Town’s Health Insurance – 10% premium increase in 2022 and another double digit increase plus a deductible increase slated for 2023 • On par with where other Town contracts are settling • Waste Mgmt (5% ‐ expected $45,488 increase) • Fire Companies (5% ‐ expected $29,304 increase) • EMS / Ambulance (expected $25,000 increase) • Grant Writing (7.5% ‐ $100/month increase) • IT Service ($90/hr going to $125/hr) • HWY Union 3% increase raises HWY personnel lines $16,608 – covers 6 people (avg. $2,768/person) • General Fund 5% increase raises personnel lines $46,275 – covers 34 people (avg. $1,361/person) 43

Salaries of Elected Officials ADOPTED ADOPTED TENTATIVE 2021 2022 2023 OFFICER SALARY SALARY SALARY Supervisor 39,780 41,371 43,440 Councilman 8,750 9,100 9,555 Councilman 8,750 9,100 9,555 Councilman 8,750 9,100 9,555 Councilman 8,750 9,100 9,555 Town Clerk 48,696 50,644 53,176 Town Justice 19,485 20,264 21,277 Town Justice 19,485 20,264 21,277 Superintendent of Highways 69,644 72,430 76,052 44

General Fund Revenue Sources ‐ 2023 Displayed in Dollars ($) Shown in Percentages (%) Rent of the Department Department Rent of the Trooper NYS Funding Income Income, Trooper NYS Funding Barracks, (AIM & grants), 2% $39,650 Interest & Barracks (AIM & grants) $88,800 $54,689 Earnings, 5% 3% Interest & $21,640 Earnings 1% Franchise Franchise Fees, Fees $120,500 6% Property Property Tax, Tax $164,464 Sales Tax, 9% Sales Tax $975,000 53% Court Court Fines, Fines $165,000 9% Mortgage Mortgage Tax, Tax $215,000 12% 46

Town Board •Cont ‐ $4,000 (same as prior year) ‐ Trainings & public notices Justice •Equip ‐ $1,000 (same as prior year) – credit card machine / misc. small equipment •Cont ‐ $5,700 ($200 increase) ‐ Office supplies, law books, trainings, membership dues, court interpreter, stenographer – slight increase as one of the Justices will be newly elected and need robes, check books, receipt books, etc. Supervisor •Equip ‐ $1,000 (same as prior year) – misc. small equipment •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 ($16,000 increase) – Will need full Town Financial Audit for water debt issuances with Single Audit for Federal Grant Expenditures and Departmental Audits Assessor •Equip ‐ $1,000 (same as prior year) – misc. small equipment (requested a printer) •Cont ‐ $4,255 ($255 increase) ‐ Software subscriptions (RPS & MLS) , office supplies, trainings, membership dues 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 ‐ $37,414 (same as prior year) ‐ Attorney for the Town Retainer (+ council to PB, ZBA, Assessment Review Committee as needed) Personnel •Cont ‐ $6,500 (same as prior year) – HR Consulting Services through EBC working on personnel policies, employee manual, personnel & I‐9 file compliance, FLSA, COVID guidance, etc.

Engineer •Cont ‐ $50,000 (same as prior year) – Working on Water Consolidation Study, Town Hall Community Room HVAC upgrade, MS4 submittals, SWPP Reviews, Deanna Drive Project, etc. Records Management •Equip ‐ $8,600 (same as prior year) – Docuware records management system requested in 2022 – still o/s •Cont ‐ $1,000 (same as prior year) – Biels vault storage & shredding bins Buildings •Equip ‐ $50,000 (same as prior year) – Match on potential grants (applying for EV charging stations / looking to get town hall and Parks/EMS building generators / potential need of Rooftop AC upgrades & insulating Town Hall roof) •Cont ‐ $125,000 (same as prior year) – driveway crack filling & sealing, wax & seal floors, carpets, cleaning supplies, utilities, building maintenance agreements, repairs on all Town owned buildings Central Communications •Equip ‐ $10,000 ($7,000 increase) – new camera system, misc. small IT equipment •Cont ‐ $35,000 ($5,000 increase) ‐ $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 ‐ $17,000 ($1,500 increase ) ‐ Printer costs & mail costs … both costs are up due to COVID creating plea by mail for court office and stamp cost has increased again Other Gen Gov't Support •Cont ‐ $17,700 ($1,200 increase) ‐ Grant Writing Services (rate going up $100/month) Special Items •Insurance ‐ $77,000 ($2,000 increase) – expect 6‐10% increase but calculation is changing so rates not determined yet •Municipal Dues ‐ $4,200 (same as prior year) •Judgements & Claims ‐ $550 ($50 decrease) •Taxes on Town Property ‐ $4,100 ($350 increase) •Contingent Acct ‐ $10,000 (decreased by $10,000)

Dog Control •Equip ‐ $1,000 (same as prior year) – needs shield in van to separate back & front / potential software •Cont ‐ $2,000 (same as prior year) ‐ Fuel, supplies, van repairs Safety Inspection (Code Enforcement) •Equip ‐ $2,000 ($1,000 increase) – Decibal (sound) meter, light meter, blueprint rack, new desk / Also asked for Code software – not going after it this year •Cont ‐ $7,000 ($4,500 increase) ‐ office supplies, mileage reimb for sight reviews, trainings (new Code Officer has a lot more training & mileage reimbursements) Highway Superintendent •Equip ‐ $1,000 (same as prior year) – misc. small equipment •Cont ‐ $5,000 ($1,500 increase) ‐ 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 ($1,000 increase) ‐ need a lot of new road signs •Street Lighting ‐ $25,000 (same as prior year) ‐ LED conversion cut usage down, but supply costs are increasing Program for Aging •Equip ‐ $1,000 (New) – Need microwave & fridge •Cont ‐ $7,500 (same as prior year) ‐ Senior Nutrition supplies, meals on wheels mileage reimbursements Parks •Equip ‐ $39,200 ($10,800 decrease) – Need a roller for the parks & some weed whackers •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 ‐ $525 ($25 increase) – memberships to ancestry, Fold3, Newspaper.com • Historical Society – (same as prior year) ‐ Town contribution set at $3,000 Celebrations • Cont ‐ $20,000 – (same as prior year) – Memorial Day, 4th of July, Christmas Adult Recreation • Boston Seniors ‐ $14,000 (bus trips, entertainment & supplies for their meetings) • Boston Young at Heart ‐ $14,000 (bus trips, entertainment & supplies for their meetings) Other Culture / Rec • $1,000 Lease Agreement with Boston Free Library • $1,000 to BOLO, Meals on Wheels, etc. Zoning • Cont ‐ $9,000 (same as prior year) ‐ supplies, ZBA public hearing notices, trainings, Town planner consultation Planning • Cont ‐ $6,000 (same as prior year) ‐ supplies, membership dues, public hearing notices, trainings, Town planner

Drainage & Erosion • Drainage ‐ $10,000 (decreased $5,000 due to Reserve fund growth) • Erosion ‐ $10,000 (decreased $5,000 due to Reserve fund growth) Conservation • Cont ‐ $6,550 ($650 increase) ‐ CAC supplies, Fishing Derby, LEAF Event, snowshoeing event, pond clean out Cemetery • Cont ‐ $600 ($10 decrease) ‐ 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) – NYSERDA grant money towards EV Charging Station • Brush & leaf Equipment ‐ $85,000 (new) – Pickup Truck with Dump Box to pull the chipper, deliver woodchips, etc. • Brush & leaf pickup ‐ $65,000 ($15,000 decrease) – Pickup of brush & leaves by the Highway dept. during spring & fall Employee Benefits • Retirement ‐ $85,000 ($5,000 decrease) • Social Security ‐ $72,000 ($5,000 increase) • Worker’s Comp ‐ $14,000 (Same as prior year) • Unemployment Insurance ‐ $6,000 ($1,000 increase) • Disability Insurance ‐ $1,000 ($500 increase) • Medical Insurance ‐ $80,000 ($5,000 increase) Debt Service • Trooper Barracks Debt – 2023 payments total $66,485

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 in summer • Costs to repair roads within the town • Costs to purchase & repair town owned trucks & equipment 2023 Planned repairs/upgrades: • Various road repairs/paving • $185,500 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 $175,000 for an International CV515 plow truck with dump box, plow, and wing • Will need a 2nd similar truck in 2024 52

Highway Fund Personal Services 2022 Budget ‐ Figured based on payrate of each of the 6 union employees General Repairs: $ 208,535.00 28 wks w/25 hrs OT per EE Snow Plowing ‐ Town: $ 183,763.00 18 wks w/200 hrs OT per EE Brush (General Fund Reimb) $ 43,238.00 6 wks of all 6 guys Brush (HWY Shoulder Work) $ ‐ $ 435,536.00 All Highway Fund Salaries Estimated: $ 33,318.50 Social Security & Medicare Budget: $ 34,000.00 (7.65% ER Side) 2023 Budget ‐ Figured based on payrate of each of the 6 union employees *HWY Contract has 3% increase for 2023 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 Estimated: $ 34,589.09 *FICA Rate currently 7.65% Budget: $ 35,000.00 (6.2% Social Security & 1.45% Medicare) 53

Employees •Salary increases dictated by the Union Contract (2021‐2023) •Budgeted the personnel time needed to collect brush separate from general repairs •Retirement decreased $5,000 based on anticipated contribution •Social Security increased $1,000 as overall salaries increased •Workers Comp stayed the same •Health Insurance stayed the same based on plans members selected CHIPS, PAVE‐NY, EWR, & POP •State funding – State maintained same funding for 3 established programs & started a new Pave‐Our‐Potholes (POP) program •Expecting $107,343 CHIPS / $28,498 PAVE‐NY / $24,112 Extreme Winter / $18,999 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 ‐ $67,000 ($25,000 Increase) •Road drainage – $30,000 (same as prior year) Machinery •Equip ‐ $185,500 (same as prior year) ‐ Requested $175,000 for (1) International CV515 plow truck with dump box, plow, and wing. Previously requested $276,910 in 2022 for 2 of these trucks – due to supply issues, switched 2022 funding to a Highlift loader and revised plan to purchase 1 work/dump truck in 2023 and 1 in 2024. •Cont ‐ $70,000 (same as prior years) ‐ repairs on trucks 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 $140,695 ‐ ($10,695 increase) – increased at HWY superintendent’s recommendation due to salt/sand costs

Town of Boston, NY – Highway Fund 27% Assets replaced in 2020 & 2021 Assets purchased (& received) between 2020 ‐2022 55

Town of Boston, NY – Highway Fund 27% Still have 10 pieces more than 20 yrs old Plan to replace Ordered but not yet received 56

Highway Revenue Sources ‐ 2023 Int. Fund Rev., 65,000 State Aid (CHIPS, Fuel PAVE‐NY, EWR, POP) Reimbursement, , 178,952 2,000 Interest & Earning, 3,000 Sales Tax, Property Tax, 275,000 853,332 58

Town of Boston, NY – Fire Fund 25% Contractual Payments to 3 Fire Departments 2022 2023 • Boston Fire Co $195,364 $205,132 proposed (5% increase) • North Boston Fire Co $195,364 $205,132 proposed (5% increase) • Patchin Fire Co $195,364 $205,132 proposed (5% increase) • Total $586,096 $615,396 Dispatch Services through Hamburg • 2% Increase from $23,743 to $24,218 Workers Comp for 3 Fire Departments • Maintaining same estimated funding of $15,000 LOSAP Program for 3 Fire Departments • Underfunded for many years with a growing gap (see next few slides) 59

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 60

Fire LOSAP – Info from the Annual Report 61

Fire LOSAP What this means: This is 129 people receiving benefits 87 people – Inactive in Fire Co’s / Receiving LOSAP Payouts but no longer helping provide 42 people – Inactive in Fire Co’s / Not yet receiving benefits but will once they come of age service vs 50 active members 1 person – Inactive in Fire Co / Will not receive benefits 50 people – Active in Fire Co’s 178 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 62

Fire LOSAP 63

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) 2013 $190,000 $277,401 ($87,401) $2,823,282 $4,206,900 $1,383,617 67% 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 Net Program Assets = the value of the cash, stocks, bonds held in the Not once in the past 10 years fund and being invested did the Town meet the suggested contribution Actuarial Accrued Liability = The benefits earned by the firefighters via service points that the Town will be obligated to pay out 64

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) 2013 $190,000 $277,401 ($87,401) $2,823,282 $4,206,900 $1,383,617 67% 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 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 46 cents to each dollar owed. Lowest funded ratio so far was 42% 65

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 Terminate or pay out everyone at 46 cents to the dollar of what they are owed. & pay out • Switch from a defined benefit plan to a defined contribution plan • Defined Benefit – Town owes $20/month to each member per each year of service Change the • Defined Contribution ‐ Town would pay $X to the plan each year and the payout to 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 66

Cost to Outfit a Single Firefighter 67

Town of Boston, NY – Ambulance Fund 3% of your Town Tax Covers: 3% • $45,000 in 2022  proposing to increase to $70,000 • Their insurance costs and first aid supplies have gone up due to COVID & inflation Contractual Payment to the • State mandated EPCR technology  they needed to acquire Boston EMS Squad 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 • Agreement through Hamburg Dispatch Services • 2022 cost = $12,785... 2% annual increase in this agreement • $40,000 towards their new ambulance New Ambulance • Equipment Reserve Acct at $139,632 as of 9/30/22 Workers Comp • Budgeted $8,000 • Defined contribution LOSAP program • Budgeted $19,000 Ambulance Loan Payment • $14,424/year from 2016 – 2024 68

EMS Equipment Needed Equipment Needs: Estimated Cost QTY Needed Estimated life about 8‐10 yrs. Current New Ambulance $ 250,000 1 to 2 ambulances bought Power Loader $ 19,000 2 in 2008 & 2016 Power Cot (if retrofit current cot) $ 1,000 2 Power Cot (New) $13,000 - $15,000 2 AFG Grant just awarded to Boston Lucas Mechanical CPR $16,000 - $18,000 2 EMS to fund these Toughbooks (for EPCR on rigs) $ 2,300.00 2 69

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 70

Town of Boston, NY – Lighting Fund The LED Conversion (Nov. 2019) led to decreased lighting costs 0.4% However, the town’s supply rates doubled in July 2022 Lighting Districts ‐ Usage (kwh) 14,000 LED 12,000 Conversion 10,000 8,000 6,000 4,000 2,000 ‐ Street Lighting ‐ Total Cost ($) New Energy $6,000 LED Joined NYMEP – Supply Contract $5,000 Conversion locked in supply rate $4,000 $3,000 $2,000 $1,000 $‐ 71

Utility Rates Town’s Energy Supply Rate Contracts: 2020 – 2022 Electric Supply Price: $0.04319/kwh 2022 – 2023 Electric Supply Price: $0.09411/kwh 2020 – 2022 Natural Gas Supply Price: $0.35580/Therm 2022 – 2023 Natural Gas Supply Price: $0.8356/Therm 72

Town of Boston, NY – Garbage & Refuse 26% 26% of your Town Tax Covers: • Garbage Service through Waste Management • Contract was bid out in summer of 2019 & included a 2.5% cost increase per year ‐ Waste Management was the only bid response ‐ Includes weekly trash & recycling as well as weekly bulk collection ‐ Blended value recycling written into the contract means the town was recouping some recycling costs Recycling Cost ($) 3000 2500 2000 1500 1000 500 0 ‐500 ‐1000 73

Garbage Town of Bosotn ‐ Solid Waste & Recycling (Tons) 4,500.00 4,000.00 3,500.00 3,000.00 2,500.00 2,000.00 Recycling Close‐up 1,500.00 400.00 1,000.00 300.00 500.00 200.00 ‐ 100.00 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 ‐ Newspaper/Cardboard Comingle 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Recycling Total Solid Waste Newspaper/Cardboard Comingle Total 74

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 75

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 76

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 77

Waste Mgmt – At Your Door Service Feedback Cards Received January ‐ July 2022 78

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 Contract Renewal additional bags of trash (not exceeding 60 lbs) that will not fit in the tote • Recycling – also in totes, will now be bi‐weekly (July 2022 – June 2028) • Bulk Pickup – Once per month up to 3 items (call to schedule pickup) • Additional Tote – Residents can add an additional tote for an annual charge starting at $125 with increases following the annual contract increases 79

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. 80

Waste Mgmt – Contract Renewal (July 2022 – June 2028) Financial Aspects of the Contract Renewal: • $238.99 per house effective 7/1/21 ($19.92/month) Garbage • $232.80 per house effective 7/1/22 ($19.40/month) – Reduction in cost due to automation Collection Cost • $244.44 per house effective 7/1/23 ($20.37/month) – 5% increase per contract • $25.92 per house effective 7/1/21 ($2.16/month) At‐Your‐Door Cost• $26.64 per house effective 7/1/22 ($2.22/month) – 2.77% increase at contract renewal • $27.97 per house effective 7/1/23 ($2.33/month) – 5% increase per contract • Based on Blended Value Calculation (example on next slide) • 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 for July 2023 & 5% increase in July 2024 mid‐year • Town needs to budget for 6 months at current rate and 6 months at the anticipated new rate 81

Waste Mgmt – Contract Renewal (July 2022 – June 2028) Recycling Cost ‐ “Blended Value” Calculation Example: 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. 82

Waste Mgmt – Contract Renewal – Tax Rate Calculation Refuse/Garbage Fund —> $13/unit Increase from $255 to $268  Contract cost increased roughly 5% for curb service & 2.5% for At‐Your‐Door Collection. They also added a fuel surcharge and July 2023 rate increase for both curb service and At‐Your‐Door will be another 5% Tax Rate Calculation (Whole Town = 3146 units) • Garbage Cost $750,699 (6 months at $61,032 + 6 months at $64,084) • At‐Your‐Door $85,905 (6 months at $6,984 + 6 months at $7,333) • Recycling / fuel surcharge / Fund Balance Policy—roughly $5,000 • Total Estimated Expenditures = $841,604 Household Cost = $268  $13 increase (5%) from 2022’s cost of $255 • Garbage $ 238.62 (6 months at $19.40 + 6 months at $20.37 = $239) • At‐Your‐Door $ 27.30 (6 months at $2.22 + 6 months at $2.33 = $27) • Account Leeway* $ 2.08 *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 83

Contract Renewal Feedback Month Bag Stickers Sold Additional Totes Requested August 2022 90 16 September 2022 101 10 October 2022 In progress In progress 223 Total Votes on this Informal Facebook Poll 43% 37% 20% 84

15% Town of Boston, NY – Water Districts 15% 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 & water line replacements • District 2 – Repairs to Rice Hill Tank & water line replacements • District 3 – Repairs to Wohlhueter Tank 85

15% Town of Boston, NY – Current Water Debts $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 2019 Balance $165,344 $84,420 $4,023,300 $59,820 $81,250 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 86

15% Town of Boston, NY – Current Water Debts Year Paid Off 2050 2048 2045 2040 2040 2035 2032 2030 2025 2023 2022 2022 2020 2015 2010 2005 Water Dist. 1 Water Dist. 2 Water Dist. 3 Water Dist. 2 Extension Water Dist. 3 Extension Years till Payoff 30 26 25 20 18 15 10 10 5 1 0 0 0 Water Dist. 1 Water Dist. 2 Water Dist. 3 Water Dist. 2 Extension Water Dist. 3 Extension 87

Town of Boston, New York Ongoing Projects October 12, 2022

Ongoing Project Summary Watermain replacement Community Room HVAC upgrade • 1450 feet ductile iron water main along • Grant funding through Erie County Boston State between Meadow & Ripple • 90% complete • CDBG & ARPA funding • 95% complete Water Tank Repairs North Boston Park Shelter • Wohleuter Tank started 9/6/22 • Shelter tear‐down and replacement • Rice Hill & Crestwood tanks–start Spring 2023 • ARPA funding • Town issued a Bond Anticipation Note (BAN) • 25% complete for $1,013,790 on 10/6/22 Waterline Replacements Comprehensive Plan Update • 3 Phase waterline replacement in District 1 & • In RFP stage to procure a consultant District 2 based on ECWA break history • Next, we’ll need community input and a • Engineering estimates started at $10.8 million steering committee – in May 2022 they were up to $16.1 million • Phase 1 in Engineering – hoping to be ready to bid in Spring. Engineering estimates originally slated $3.8 million for this part. In 1 year, the phase 1 engineering estimate has EV Charging risen to $5.2 million. Phase 1 covers 10,770 • NYSERDA Grant received for $5,000 linear foot in the north end of Boston • In discussion over the NYSEG Make‐Ready • Phase 2 & 3 will include repairs to waterline Program & a pump station in District 1 and District 2 in the geographical middle & south end of town • Currently looking at options 89

WATER MAIN REPLACEMENT

Received $150,000 CDBG grant 91

ARPA Funds To Cover the Remainder 92

WATER TANK REPAIRS

Water District 1 – Crestwood Tank 94

Water District 1 – Crestwood Tank 95

Water District 2 – Rice Hill Tank 96

Water District 2 – Rice Hill Tank 97

Water District 2 – Rice Hill Tank 98

Water District 3 – Wohlhueter Tank 99

Water District 3 – Wohlhueter Tank 100

Water Tank Repairs ‐ $1,825,000 101

$1,825,000 Bond Resolution ‐ Dated June 16, 2021 Spread over 40 yrs Maximum Cost (not counting interest) District 1 Crestwood $ 375,000 $ 9,375 District 2 Rice Hill $ 635,000 $ 15,875 District 3 Wohlhueter $ 815,000 $ 20,375 $ 1,825,000 Period of probable usefulness is 40 years 102

$1,825,000 Bond Resolution ‐ Dated June 16, 2021 103

Bid Results 104

Bond Anticipation Note (BAN) Issuance – NEW Water Debt 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 Plan to renew the bond next year while working on other water projects then will Bond them all together once complete. Will owe 1st principal payment on the BAN in 2024 105

WATER LINE REPAIRS

Water Line Repairs Needed 110

Water Line Repairs Needed 111

Water Main Breaks Average of 6 water main breaks in District 1 a year 112

Original Cost Estimate – this has since changed

Original Cost Estimate – this has since changed

Cost estimates from CPL’s Engineering Report Original Cost Estimate – this has since changed Currently Water District 1 pays about $30/year on a house with assessed value of $150,000 (slide #22) 115

• Applied for CDBG Grant • 2nd Application for WIIA sent in • Applied to NYS EFC • Plan to use ARPA Funds • Will need to BAN/Bond the rest (bond resolution approved $10.8 mill – will need to increase if bids come back higher)

Phase 1 shown in green highlight

Phase 1 shown in green highlight

Original Cost Estimate – this has since changed

Water Line Replacements – Phase 1 (Sept 2022 updated costs) In one year, cost estimate rose from $3,836,370 to $5,188,005 (up $1,351,635) Current Status: • In Engineering design stage • Hoping to get DOH/ECWA approvals late 2022/early 2023 • Hoping to go out to bid in February/March 2023 • Construction summer of 2023 (pending supply chain issues) Financing: • WIIA – 2021 application denied. Applied again in Sept 2022 • 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 121

= Phase 1 Water Line Repairs Needed Grouping determined by priority as well as geographic location 122

COMMUNITY ROOM HVAC UPGRADES

Community Room HVAC

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 126

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) 128

Comprehensive Plan Update 129

Comprehensive Plan Update 130

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 132

Additional Projects & Big Repairs Needed • Drainage Improvement Area (Town wide) • Multiple highway vehicles reaching the end of their life • Generators – Town Hall & Parks/EMS Buildings 133

Grants Awarded to the Town Adjusted to be used towards Still Awaiting Town Hall Boiler & IT upgrades Reimbursement Still Awaiting Reimbursement 134

Grants Awarded to the Town 135

Grants Awarded to the Town Ongoing Project – No Reimbursement yet Ongoing Project – No Reimbursement yet 136

Grants Awarded to the Town Ongoing Project – No Reimbursement yet Ongoing Project – No Reimbursement yet 137

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 138

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 139

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 140

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 19th, 2022 during the 7:30pm Board Meeting located in the Town Hall Court Room 141