2022 Town of Boston - Budget Presentation (full text)

Town of Boston, New York 2022 Tentative Budget Presentation October 13, 2021

2022 Tentative Budget Presentation 2021 2022 Budget Tentative Recap Budget Ongoing Public Projects Comments October 13, 2021

Town of Boston, New York 2021 Budget Recap October 13, 2021

Town of Boston, NY – 2021 Budget Allocation of 2021 Tax Levy (as Percentage) 23% County 7% Town 70% School Source: 2021 Annual Report of the Department of Real Property Tax Services, County of Erie, NY 4

Town of Boston, NY – 2021 Budget Allocation of 2021 Tax Levy - $2,968.04 $686.18 County $207.70 Town $2,074.16 School NOTE: Represents 2021 taxes on a Boston home valued at $150,000 in the Hamburg Central School District with basic star exemption. 5

Town of Boston, NY – 2021 Budget Allocation of 2021 Tax Levy - $2,968.04 County & School $207.70 Town (General & HWY) NOTE: Represents 2021 taxes on a Boston home valued at $150,000 in the Hamburg Central School District with basic star exemption. 6

2021 General & Highway Fund Tax $700.00 $656.69 $658.84 Similar Populations to Boston $600.00 $542.65 $500.00 $440.96 $400.00 $365.14 $354.35 $300.00 $268.92 $271.63 $276.51 $207.70 $216.04 $200.00 $100.00 $33.32 $32.69 $- Towns Shown by Population Source: 2020-2021 Real Property Tax Comparison issued by Erie County 7

2021 General & Highway Fund Tax Rate 9.0000 Similar Populations to Boston 8.0000 7.8094 6.8258 7.0000 6.1863 5.8372 5.9377 6.0000 5.1223 5.0301 5.0000 4.6813 4.0270 4.0000 3.0000 1.8434 2.0000 1.7752 1.7650 1.0000 0.6533 - Towns Shown by Population Source: 2020-2021 Real Property Tax Comparison issued by Erie County 8

2021 Budget Summary Appropriations = Est. Revenues + Fund Balance + Taxation A General 1,963,237.00 1,368,889.00 411,492.00 182,856.00 D Highway 1,424,303.00 393,256.00 196,136.00 834,911.00 SF Fire 836,891.00 28,000.00 38,428.00 770,463.00 SL Light 20,000.00 100.00 3,574.00 16,326.00 SM Ambulance 124,471.00 25,400.00 0.00 99,071.00 SG Refuse & Garbage 734,255.00 2,700.00 0.00 731,555.00 HA Water #1 82,190.00 300.00 0.00 81,890.00 HB Water #2 51,834.00 500.00 0.00 51,334.00 HD Water #1 Ext. 1 3,201.00 200.00 0.00 3,001.00 HE Water #2 Ext. 2 29,573.00 500.00 0.00 29,073.00 HC Water #3 258,197.00 4,000.00 0.00 254,197.00 HF Water #3 Ext.1 11,125.00 150.00 0.00 10,975.00 Other Items per Letter of Authorization Unpaid Water 436.00 - - 436.00 TOTALS 5,539,713.00 = 1,823,995.00 + 649,630.00 + 3,066,088.00 Budgeted Revenues Other Fund Balance Property Tax Expenditures Than Property Tax Planned to be Used Revenue 9

Town of Boston, NY – 2021 Budget 2021 Taxes - Breakout by Fund (as percentage) 6% 14% General Highway 27% Fire 24% Light Ambulance Refuse & Garbage Water (All Districts) 3% 25% 0.5% Total Taxation: $3,066,088 10

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) 11

Fund Balance as of 12/31/20 General Highway Fire Light Ambulance Garbage Water Nonspendable 18,801 13,065 - - - - - Reserve Accts (see below) 404,868 238,775 - - 69,428 - 352,432 Assigned for specific use - 705,409 290,532 18,967 40,269 103,211 483,581 Unassigned 2,270,297 - - - - - - Total as of 12/31/20 2,693,966 957,249 290,532 18,967 109,697 103,211 836,013 2021 Anticipated use of Fund Balance 71,022 196,136 25,433 (3,376) (7,580) (36,355) (41,647) Estimated 2021 Ending Fund Balance 2,199,275 509,273 265,099 22,343 47,849 139,566 525,228 2022 Planned use of Fund Balance 341,550 91,676 33,918 - - - - Estimated 2022 Ending Fund Balance 1,857,725 417,597 231,181 22,343 47,849 139,566 525,228 Calc. Minimum per Town Policy 416,000 286,484 125,869 2,810 30,107 159,968 65,407 (% of budgeted appropriations) (20%) (20%) (15%) (20%) (20%) (20%) (15%) Reserve Accounts as of 12/31/20 Reserve for Debt (per USDA Req) - - - - - - 352,432 Reserve for Ambulance - - - - 69,428 - - Reserve for Equipment - 238,775 - - - - - Reserve for Tri-Seq 7,117 - - - - - - Reserve for Bail 6 - - - - - - Reserve for Sr. Facility 60,969 - - - - - - Reserve for tax stable 84,298 - - - - - - Reserve for Building & Parks 125,102 - - - - - - Reserve for Recreation 36,932 - - - - - - Reserve for Drainage 90,444 - - - - - - 404,868 238,775 - - 69,428 - 352,43212

Town of Boston, New York 2022 Tentative Budget October 13, 2021

2022 Tentative Budget Summary Appropriated Raised by Appropriations = Est. Revenues + Fund Balance + Taxation A General 2,080,003.00 1,575,639.00 341,550.00 162,814.00 D Highway 1,432,420.00 495,975.00 91,676.00 844,769.00 SF Fire 839,127.00 26,500.00 33,918.00 778,709.00 SL Light 14,026.00 75.00 0.00 13,951.00 SM Ambulance 150,334.00 50,200.00 0.00 100,134.00 SG Refuse & Garbage 799,840.00 2,200.00 0.00 797,640.00 HA Water #1 115,457.00 150.00 0.00 115,307.00 HB Water #2 51,821.00 250.00 0.00 51,571.00 HD Water #1 Ext. 1 3,101.00 100.00 0.00 3,001.00 HE Water #2 Ext. 2 29,326.00 250.00 0.00 29,076.00 HC Water #3 258,230.00 1,500.00 0.00 256,730.00 HF Water #3 Ext.1 11,053.00 75.00 0.00 10,978.00 Other Items per Letter of Authorization Unpaid Water 333.00 - - 333.00 TOTALS 5,785,071.00 = 2,152,914.00 + 467,144.00 + 3,165,013.00 Budgeted Revenues Other Fund Balance Property Tax Expenditures Than Property Tax Planned to be Used Revenue 14

2022 Tentative Budget Summary Appropriated Raised by 2021 Change Appropriations Est. Revenues Fund Balance Taxation Taxes From 2021 A General 2,080,003.00 1,575,639.00 341,550.00 162,814.00 182,856.00 -20,042.00 D Highway 1,432,420.00 495,975.00 91,676.00 844,769.00 834,911.00 9,858.00 SF Fire 839,127.00 26,500.00 33,918.00 778,709.00 770,463.00 8,246.00 SL Light 14,026.00 75.00 0.00 13,951.00 16,326.00 -2,375.00 SM Ambulance 150,334.00 50,200.00 0.00 100,134.00 99,071.00 1,063.00 SG Refuse & Garbage 799,840.00 2,200.00 0.00 797,640.00 731,555.00 66,085.00 HA Water #1 115,457.00 150.00 0.00 115,307.00 81,890.00 33,417.00 HB Water #2 51,821.00 250.00 0.00 51,571.00 51,334.00 237.00 HD Water #1 Ext. 1 3,101.00 100.00 0.00 3,001.00 3,001.00 0.00 HE Water #2 Ext. 2 29,326.00 250.00 0.00 29,076.00 29,073.00 3.00 HC Water #3 258,230.00 1,500.00 0.00 256,730.00 254,197.00 2,533.00 HF Water #3 Ext.1 11,053.00 75.00 0.00 10,978.00 10,975.00 3.00 Other Items per Letter of Authorization Unpaid Water 333.00 - - 333.00 436.00 -103.00 TOTALS 5,785,071.00 2,152,914.00 467,144.00 3,165,013.00 3,066,088.00 98,925.00 15

Breakdown of Overall Tax Levy Increase 2021 Total Tax Levy $ 3,066,088 2022 Proposed Tax Levy $ 3,165,013 Increase in Tax Revenue $ 98,925 Garbage Fund Increase of Water District 1 – 40% Assessed Value Changes $20/parcel Increase $28,188 total $62,560 total $29,242 total Equalization rate dropped Addition of At-Your-Door- Starting $10.8 million water from 78% to 73% Service line project General Fund – 12% Tax Changes to Unpaid Water Lighting Fund – 15% Tax Decrease -$103 Decrease -$18,501 total Final budget will decrease by - $2,461 total Large Fund Balance allows an another $333 as the COVID Savings Due to LED offset to some of the other utility moratorium has not Conversion increases run out yet Total Increase in Tax Revenue $98,925 16

Where we sit relating to the “Tax Cap” Real Property Tax Levy 2021 $ 3,066,088 Tax Base Growth Factor 1.0083 Allowable Levy Growth Factor ("Tax Cap") 1.0200 Available Carryover from 2020 $ 13,405 2022 Tax Levy Limit $ 3,166,772 2022 Proposed Tax Levy $ 3,165,013 Below the Tax Cap by this amount: $ (1,759) 17

Proposed Rate Fund 2021 Tax Rate 2022 Tax Rate Change A General 0.318937 0.280665 -12% D Highway 1.456246 1.456246 0% SF Fire 1.291469 1.291469 0% SL Light 0.067774 0.057608 -15% SM Ambulance 0.166278 0.166278 0% SG Refuse & Garbage 3113 units x 235 3128 units X 255 $20 HA Water #1 OM - M 0.095648 0.133907 40% Water #1 OM - C 0.184030 0.257642 40% HB Water #2 24 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 #2 379 house w/ svc x $130 381 house w/ svc x $130 0% Water #2 88 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 #3 486 house w/svc x 370 490 house w/svc x 370 0% Water #3 79 parcel w/ svc x 130 79 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 2022 Annual Tax Per Week Cost Per Day Cost General $ 42.10 $ 0.81 $ 0.12 Highway $ 218.44 $ 4.20 $ 0.60 Fire $ 193.72 $ 3.73 $ 0.53 Light $ 8.64 $ 0.17 $ 0.02 Ambulance $ 24.94 $ 0.48 $ 0.07 Refuse & Garbage $ 255.00 $ 4.90 $ 0.70 Total Tax (Excluding Water) $ 742.84 $ 14.29 $ 2.04 2022 Low 2022 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 19

Assessed Value vs. Fair Market Value Assessed Value 2021 Equilization Rate 2021 Full Mkt Value $ 100,000.00 0.78 $ 128,205 $ 150,000.00 0.78 $ 192,308 $ 200,000.00 0.78 $ 256,410 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 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 20

Comparison of 2020, 2021, & Tentative 2022 Taxes $300.00 $250.00 $200.00 $150.00 $100.00 $50.00 $- Refuse & General Highway Fire Light Ambulance Garbage 2020 $47.84 $210.04 $197.67 $10.17 $24.94 $228.00 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 NOTE: Represents estimated taxes on a Boston home with an assessed value of $150,000 21

Comparison of 2020, 2021, & Tentative 2022 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 2020 Low $14.35 $8.00 $94.60 $245.58 $220.00 $272.40 2020 High $27.60 $130.00 $94.60 $442.58 $460.00 $460.00 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 NOTE: Represents estimated taxes on a Boston home with an assessed value of $150,000 22

General Fund Fire 0.4 1.34 0.3 1.32 1.3 0.2 1.28 0.1 1.26 0 1.24 Highway Ambulance 1.5 0.2 1.45 0.15 1.4 0.1 1.35 0.05 1.3 0 Light 0.1 Garbage 0.08 $300 0.06 $200 0.04 $100 0.02 $0 0 2010201120122013201420152016201720182019202020212022

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: $3,165,013 0.4% 25

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 2022 Some large planned repairs/upgrades: • New salt barn roof • Parks Shelter – North Boston • Parks Truck • Community Room Heating/Cooling 26

General Fund Personnel Services Budget Lines 2021 Proposed 2022 A 1010.1 Town Board-PS 35,000.00 36,400.00 A 1110.1 Town Justice- PS 114,290.00 118,569.00 A 1220.1 Supervisor- PS 132,577.00 136,952.00 A 1340.1 Budget Director 3,500.00 3,640.00 • 34 employees A 1355.1 Assessor-PS 70,764.00 70,267.00 A 1410.1 Town Clerk- PS 103,618.00 107,095.00 • 4% raises A 1420.1 Attorney- PS 16,363.00 16,852.00 A 1460.1 Records Mgt.- PS 250.00 250.00 • Full Time Code A 1620.1 Buildings- PS 22,437.00 18,497.00 Enforcement Officer A 3510.1 Dog Control- PS 13,310.00 13,706.00 A 3620.1 Safety Inspection-PS 48,658.00 73,151.00 • 2 Parks Laborers adjusted A 5010.1 Supt of Highways-PS 87,608.00 90,927.00 from “Seasonal” to “Full A 6772.1 Prog for Aging-Per Sv 21,112.00 32,765.00 A 7110.1 Parks- PS 93,322.00 126,839.00 Time” A 7140.1 Play & Rec Ctr- PS 0.00 0.00 • Removes PT Cleaner A 7270.1 Event Coordinator 2,500.00 2,600.00 A 7310.1 Youth Programs-PS 0.00 0.00 position) continue to A 7510.1 Historian-PS 3,550.00 3,692.00 contract this out due to A 8010.1 Zoning-Per Service 7,706.00 7,935.00 COVID) A 8020.1 Planning- Pers Svc 5,315.00 5,472.00 A 8710.1 Conservation-Per Ser 2,923.00 3,010.00 A 8810.1 Cemetery-Per Serv 300.00 300.00 785,103.00 868,919.00 Proposed Increase Over 2021 Cost 83,816.00 27

Salaries of Elected Officials ADOPTED ADOPTED TENTATIVE 2020 2021 2022 OFFICER SALARY SALARY SALARY Supervisor 39,000 39,780 41,371 Councilman 8,750 8,750 9,100 Councilman 8,750 8,750 9,100 Councilman 8,750 8,750 9,100 Councilman 8,750 8,750 9,100 Town Clerk 47,741 48,696 50,644 Town Justice 19,103 19,485 20,264 Town Justice 19,103 19,485 20,264 Superintendent of Highways 68,278 69,644 72,430 28

General Fund Revenue Sources Displayed in Dollars ($) Shown in Percentages (%) Department Department Interest & NYS AIM Income NYS AIM Income, Earnings, Funding 2% Rent of the $39,650 $22,000 Rent of the Funding, 3% Trooper Trooper Interest & Barracks, $49,689 Barracks Earnings $88,800 5% 1% Franchise Franchise Fees, Fees $120,500 7% Property Tax, Property Tax Sales Tax $162,814 Sales Tax, 9% 50% $875,000 Court Fines, Court Fines $165,000 10% Mortgage Mortgage Tax, Tax $215,000 13% 29

Town Board •Cont - $4,000 (same as 2021) - Trainings & public notices Justice •Equip - $1,000 (same as 2021) – misc. small equipment •Cont - $5,500 ($500 decrease) - Office supplies, law books, trainings, membership dues, court interpreter, stenographer1,000 (same as 2021) Supervisor •Equip - $1,000 (same as 2021) – misc. small equipment •Cont - $5,000 ($1,000 decrease) - Office supplies, membership dues, trainings Finance •Accounting Fees - $10,000 ($20,000 decrease) – Accounting consulting from Drescher Malecki, payroll processing fees, stop pymts •Auditor - $4,000 ($1,000 decrease) – Departmental Audits (will need to increase to ~$15,000 if need full town audit for water debt issuances Assessor •Equip - $1,000 (same as 2021) – misc. small equipment (requested a printer) •Cont - $4,000 ($2,000 decrease due to the discontinuance of OARS software) - Software subscriptions (RPS & MLS) , office supplies, trainings, membership dues Town Clerk •Equip - $1,000 ($300 decrease) – misc. small equipment (requested printer and new time stamper) •Cont - $4,000 (1,100 decrease) - Office supplies, membership dues, trainings Attorney •Cont - $37,414 (same as 2021) - Attorney for the Town Retainer (+ council to PB, ZBA, Assessment Review Committee as needed) Personnel •Cont - $6,500 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 2021) – Working on Salt Barn Roof, Water Consolidation Study, N. Boston Park Shelter, MS4 submittal, etc. Records Management •Equip - $8,600 (increased) – Docuware records management system •Cont - $1,000 (same as 2021) – Biels vault storage & shredding bins Buildings •Equip - $50,000 – Same as 2021 due to any match on potential grants (applying for shelter renovation at N. Boston park / EV charging stations / looking to get town hall generator / community room AC units) •Cont - $125,000 (same as 2021) – driveway sealing, wax & seal floors, carpets, cleaning supplies, utilities, building maintenance agreements Central Communications •Equip - $3,000 ($4,500 decrease) – upgrading iDrive backup system, misc. small IT equipment •Cont - $30,000 (same as 2021) - $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 Central Print & Mail •Cont - $15,500 ($500 increase ) - Printer costs & mail costs … mail costs are up due to COVID creating plea by mail for court office Other Gen Gov't Support •Cont - $16,500 ($1,500 increase) - Grant Writing Service s Special Items •Insurance - $75,000 (up $10,000 from 2021) •Municipal Dues - $4,200 ($100 increase) •Judgements & Claims - $600 ($400 decrease) •Taxes on Town Property - $3,750 (same as 2021) •Contingent Acct - $20,000 (decreased by $20,000)

Dog Control •Equip - $1,000 (up $500) – needs shield in van to separate back & front / potential software •Cont - $2,000 (same as 2021) - Fuel, supplies, van repairs Safety Inspection (Code Enforcement) •Equip - $1,000 (same as 2021) – misc. small equipment / potential software •Cont - $2,500 ($1,000 increase) - office supplies, mileage reimb for sight reviews, trainings Highway Superintendent •Equip - $1,000 (same as 2021) – misc. small equipment •Cont - $3,500 ($500 decrease) - office supplies, HWY employee drug testing, highway medical supplies Highway Garage •Cont - $26,000 (same as 2021) - Uniforms & rugs, cleaning supplies, National Fuel, NYSEG, ECWA Street Lighting & Traffic Control •Traffic Control - $5,000 ($3,000 increase as we need a lot of new road signs) •Street Lighting - $25,000 ($2,000 decrease due to LED conversion) Program for Aging •Cont - $7,500 (same as 2021) - Senior Nutrition supplies, meals on wheels mileage reimbursements Parks •Equip - $50,000 ($40,000 increase) – Need new parks truck & some weed whackers •Cont - $25,000 (same as 2021) – portable toilet rental, weed control application, paint for fields, clay for baseball fields, dog waste stations, fuel & maintenance on tractors, repairs to any lawn damage/shelter vandalism Youth Programs •Cont - $75,000 ($25,000 decrease) – funding towards Boys & Girls Club

Band Concerts • Cont - $6,000 ($1,000 increase as band costs have increased), SESAC licensing Historian & Historian Property • Historian - $500 (same as 2021) – memberships to ancestry, Fold3, Newspaper.com • Historical Society - Town contribution set at $3,000 Celebrations • Cont - $20,000 –(same as 2021) – 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 2021) - supplies, ZBA public hearing notices, trainings, Town planner consultation Planning • Cont - $6,000 (same as 2021) - supplies, membership dues, public hearing notices, trainings, Town planner

Drainage & Erosion • Drainage - $15,000 (decreased $5,000 due to Reserve fund growth) • Erosion - $15,000 (decreased $5,000 due to Reserve fund growth) Conservation • Cont - $5,900 ($500 increase) - CAC supplies, Fishing Derby, LEAF Event, snowshoeing event, planned pond clean out Cemetery • Cont - $610 (same as 2021) - damage or tree removal to town maintained cemeteries Other Home / Community Services • Community Beautification - $250 (decreased $250) – flowers for around town hall • Brush & leaf pickup - $80,000 ($30,000 increse) – Pickup of brush & leaves by the Highway department during spring & fall Employee Benefits • Retirement - $90,000 ($10,000 increase) • Social Security - $67,000 ($7,000 increase) • Worker’s Comp - $14,000 (Same as 2021 as the Town received a 2021-2022 rate lock) • Unemployment Insurance - $5,000 (same as 2021) • Disability Insurance - $500 (same as 2021) • Medical Insurance - $75,000 ($15,000 increase) Debt Service • Trooper Barracks Debt – 2022 payments total $62,760

Town of Boston, NY – Highway Fund 27% 27% of your Town Tax Covers: • Salaries of Highway Workers & their 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 2022 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 $106,910 for (2) Ford F600 • Requested $170,000 for (2) dump box w/plow • Requested $15,662 for Chevy Pickup 35

Highway Fund Personal Services 2021 Budget - Figured based on payrate of each of the 6 union employees General Repairs: $ 227,440.00 31 wks w/25 hrs OT per EE Snow Plowing - Town: $ 101,480.00 10.5 wks w/100 hrs OT per EE Snow Plowing - Other Govt: $ 101,480.00 10.5 wks w/100 hrs OT per EE Brush: $ - $ 430,400.00 All Highway Fund Salaries Estimated: $ 32,925.60 Social Security & Medicare Budget: $ 33,000.00 (7.65% ER Side) 2021 Budget - Figured based on payrate of each of the 6 union employees *HWY Contract has 3% increase for 2022 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 Snow Plowing - Other Govt: $ - haven't plowed for the County for yrs Brush: $ 43,238.00 6 wks based on prior 3 yrs of data $ 435,536.00 MEO V left in 2020 was replaced w/MEO I Estimated: $ 33,318.50 *FICA Rate currently 7.65% Budget: $ 34,000.00 (6.2% Social Security & 1.45% Medicare) 36

Employees •Salary increases dictated by the Union Contract •This budget is combining the snow plowing accounts D-5142 & D-5148 as we no don’t plow for other gov’ts •Budgeted the personnel time needed to collect brush separate from general repairs •Retirement kept the same as lower tiered members retired and newer tier members were hired at a lower contribution rate •Social Security increased as overall salaries increased •Workers Comp stayed the same •Health Insurance decreased based on the plans the members selected CHIPS, PAVE-NY, & EWR •State funding – State gave an increase in all 3 categories. •Expecting $107,360 CHIPS / $28,503 PAVE-NY / $24,112 Extreme Winter •Revenues match whatever expenditures are submitted for reimbursement up to this amount General Repairs •Summer Roadwork, Chipsealing, NovaChip, fuel costs stayed the same as 2021 •Road drainage increased by $5,000 to $30,000 Machinery •Equip - Requested $106,910 for (2) Ford F600 , $170,000 for (2) dump box w/plow, $15,662 for Chevy Pickup. Most highway equipment is 10+ years old and some are in very bad condition. No equipment was purchased between 2011 and 2018. Plan to use the $185,500 with the anticipated CHIPS funds towards these equipment purchases •Cont - repairs on trucks (decreased by $10,000 as we haven’t used full amt in past few yrs and we’re getting new equipment) Misc Brush & Weeds •Covers the HWY worker's boots as stated in their union contract $175 per person each year or $350 per person every other year so $350 x 6 workers = $2,100 plus any gloves needed plus any trees needing to be removed by a tree service that are overhanging the road where the highway guys can’t get Snow Removal •Plowing Supplies – decreased at HWY superintendent’s recommendation due to salt/sand cost going down

Town of Boston, NY – Highway Fund 27% Assets replaced in 2020 & 2021 Assets purchased (& received) in 2020 & 2021 38

Town of Boston, NY – Highway Fund 27% Still have 8 pieces more than 20 yrs old Plan to replace in 2022 Ordered in 2021 (not yet received) 39

Highway Revenue Sources Int. Fund Rev., 80,000 State Aid- Fuel Chips, Reimbursement 159,975 , 2,000 Interest & Earning, 4,000 Sales Tax, Property Tax, 250,000 844,769 40

Town of Boston, NY – Fire Fund 25% 25% of your Town Tax Covers: • Contractual Payments to each of the 3 fire departments • Dispatch Services through Hamburg • Workers Comp for the 3 fire departments • The LOSAP program for the 3 fire departments (underfunded by $783,481 between 2013 and 2021 with a growing gap) 41

Town of Boston, NY – Ambulance Fund 3% of your Town Tax Covers: 3% • Contractual Payment to the Boston EMS Squad • $40,000 for past 2 years  proposing to increase to $45,000 • Their insurance costs and PPE needs have gone up due to COVID • State mandated EPCR technology  they needed to acquire tablets, software, and pay ongoing cell service costs • Need new CPR training dummies • Dispatch Services through Hamburg • 2021 cost = $12,534... There’s a 2% annual increase in this agreement • $40,000 towards their new ambulance • Equipment Reserve Acct at $69,508 as of 9/30/21 • Workers Comp for the EMS Squad • The LOSAP program for the EMS Squad • Ambulance Loan Payment (2016 – 2024) 42

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 will save 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 43

Town of Boston, NY – Lighting Fund The LED Conversion led to decreased lighting costs  2022 budget will see 15% decrease in taxes 0.4% 44

Town of Boston, NY – Garbage & Refuse 25% 25% of your Town Tax Covers: • Garbage Service through Waste Management • Contract was bid out in summer of 2019 & includes 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 is currently recouping some recycling costs 45

Waste Mgmt – At Your Door Service $20 tax increase per parcel to cover this additional service https://www.youtube.com/watch?v=lVqWgzoCw18 46

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 Mercury Misc. Household •Oil based paint / Latex paint Flammable & Containing Devices •Household batteries •Stripper and thinner Combustible Materials •Caulking / Sealer •Thermostats •Florescent tubes/ Compact fluorescent bulbs •Kerosene •Wood preservative and •Thermometers •High intensity lamps •Solvent stain •Switches •Spray paint / Artist paint •Hobby glue •Driveway sealer (max. 5 gal.) Electronics with Circuit Boards Household Cleaners Sharps must be placed into a •Televisions / Computer monitors / rigid, sealed, puncture resistant CPU/computer tower •Ammonia / Floor stripper container •Laptop computer / Tablet computer •Drain cleaner / Floor cleaner •Keyboard / Mouse •Needles •Tile/shower cleaner •Fax machine / Desktop printer/scanner •Lancets •Carpet/upholstery cleaner •CD ROM / DVD/CD/tape player / VCR •Rust remover / Naval jelly •Cell phone / MP3 player, iPod •Microwave oven 47

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 48

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 anticipated for 2022) • District 1 – Repairs to Crestwood Tank & water line replacements • District 2 – Repairs to Rice Hill Tank • District 3 – Repairs to Wohlhueter Tank 40% Tax Increase for Water District 1 in 2022 Budget 49

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 2018 Balance $203,338 $112,560 $4,122,600 $79,760 $87,500 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 50

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 27 25 19 20 15 11 10 5 2 1 1 0 Water Dist. 1 Water Dist. 2 Water Dist. 3 Water Dist. 2 Extension Water Dist. 3 Extension 51

Town of Boston, New York Ongoing Projects October 13, 2021

Water District 1 – Crestwood Tank 53

Water District 1 – Crestwood Tank 54

Water District 2 – Rice Hill Tank 55

Water District 2 – Rice Hill Tank 56

Water District 2 – Rice Hill Tank 57

Water District 3 – Wohlhueter Tank 58

Water District 3 – Wohlhueter Tank 59

Water Tank Repairs - $1,825,000 60

$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 61

$1,825,000 Bond Resolution - Dated June 16, 2021 62

Water Line Repairs Needed 65

Water Main Breaks Average of 6 water main breaks in District 1 a year 66

Cost estimates from CPL’s Engineering Report Currently Water District 1 pays about $30/year on a house with assessed value of $150,000 (slide #22) 69

• Applied for CDBG Grant • Application for WIIA being sent in Nov. • Applying to NYSEFC • Plan to use ARPA Funds • Will need to BAN/Bond the rest (bond resolution coming in Nov. for $10.8 mill)

Received $150,000 CDBG grant 71

Phase 1 shown in green highlight

Phase 1 shown in green highlight

= Phase 1 Water Line Repairs Needed 76

Additional Projects & Big Repairs Needed • Drainage Improvement Area (Town wide) • North Boston Park – building • Highway Roof & Salt Barn Roof • Multiple highway vehicles reaching the end of their life 77

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 20th, 2021 during the 7:30pm Board Meeting located in the Town Hall Court Room 78