2018 Town of Boston - Adopted Budget (full text)

TOWN OF BOSTON 1 2018 BUDGET SUMMARY BY FUND Appropriated Raised by Appropriations Est. Revenues Fund Balance Taxation A General 1,817,511.00 1,346,689.00 280,000.00 190,822.00 D Highway 1,192,324.00 361,296.00 75,000.00 756,028.00 SF Fire 753,117.00 0.00 0.00 753,117.00 SL Light 16,096.00 0.00 0.00 16,096.00 SM Ambulance 97,984.00 10,000.00 4,309.00 83,675.00 SG Refuse & Garbage 588,000.00 0.00 7,080.00 580,920.00 HA Water #1 80,398.00 0.00 0.00 80,398.00 HB Water #2 51,214.00 0.00 0.00 51,214.00 HD Water #1 Ext. 1 3,000.00 0.00 0.00 3,000.00 HE Water #2 Ext. 2 28,835.00 0.00 0.00 28,835.00 HC Water #3 246,739.00 0.00 0.00 246,739.00 HF Water #3 Ext.1 10,969.00 0.00 0.00 10,969.00 TOTALS 4,886,187.00 1,717,985.00 366,389.00 2,801,813.00

TOWN OF BOSTON - 2018 BUDGET 2 RATE & ASSESSED VALUE SUMMARY BY FUND TAXABLE RATE ASSESSED RAISED BY VALUE TAXATION A General 0.343127 556,126,811 190,822 D Highway 1.359453 556,126,811 756,028 SF Fire (26019) 1.292825 582,535,577 753,117 SL Light (26020) 0.067774 237,499,452 16,096 SM Ambulance (26056) 0.143833 581,751,979 83,675 SG Refuse & Garbage (26100) 3090 units X 188 580,920 HA Water #1 OM (26030) 0.095648 278,808,147 26,667 C (26030) 0.184030 291,968,367 53,731 Total 80,398 HB Water #2 (26031) 24 house w/o svc x $13. 312 20 parcel w/o svc x $8. 160 Water #2 (26032) 378 house w/ svc x $130 49,140 89 parcel w/ svc x $18. 1,602 Total 51,214 HD Water #1 Ext. 1 C (26035) 0.630636 4,757,100 3,000 HE Water #2 Ext. 2 (26039) 58 house w/ svc x $285. 16,530 8 parcel w/ svc x $88 704 Capital 17,234 OM (26036) 1.050000 (Ad Valorem) 11,035,800 11,588 OM (26033) 0.000500 (Ad Valorem) 26,260,402 13 Total 37,296,202 11,601 Total Ext. 2 28,835 HC Water #3 (26037) C 467 house w/svc x 370 172,790 C 94 parcel w/ svc x 130 12,220 185,010 Water #3 (26038) 0.600000 (Ad Valorem) 102,881,460 61,729 Total Water 3 246,739 HF Water #3 Ext. 1 (26041) 1.2 (Ad Valorem) 4,091,600 4,910 Water #3 Ext. 1 (26042) 19 house w/svc x 280 5,320 8 parcel w/ svc x 92.4 739 Total Wat #3 Ext 1 10,969

TOWN OF BOSTON- 2018 BUDGET 3 GENERAL REVENUE SUB ACCOUNTS ACCT. Description Adopted Preliminary Adopted 2017 Budget 2018 Budget 2018 Budget OTHER TAX ITEMS A 1001 Real Property Tax -188,817.00 -190,822.00 -190,822.00 A 1030/81 In Lieu of Tax/ Special 0.00 0.00 0.00 A 1090 Interest & Penalty R/P -15,000.00 -10,000.00 -10,000.00 A 1120 Nonproperty Tax Dist. -780,000.00 -780,000.00 -780,000.00 A 1170 Franchises -85,000.00 -85,000.00 -85,000.00 DEPARTMENTAL INCOME A 1232 Tax Collector Fees 0.00 0.00 0.00 A 1250 Assessors Fees 0.00 0.00 0.00 A 1255 Clerk Fees -1,500.00 -1,500.00 -1,500.00 A 1550 Dog Control Fees -300.00 -300.00 -300.00 A 1972 Program for Aging -500.00 -500.00 -500.00 A 2001 Park & Rec Charges -60,000.00 -60,000.00 -60,000.00 A 2025 Special Rec Facility -200.00 -200.00 -200.00 A 2089 Cultural & Rec Income -1,800.00 -1,800.00 -1,800.00 A 2110 Zoning Fees -1,200.00 -1,200.00 -1,200.00 A 2401 Interest & Earnings -2,500.00 -2,500.00 -2,500.00 A 2410 Rent R/Property -81,600.00 -81,600.00 -81,600.00 A 2450 Commissions 0.00 0.00 0.00 A 2530 Games of Chance 0.00 0.00 0.00 A 2540 Bingo Licenses 0.00 0.00 0.00 A 2544 Dog Licenses -1,700.00 -1,700.00 -1,700.00 A 2545 Licenses, Other -600.00 -200.00 -200.00 A 2555 Building Permits -15,000.00 -15,000.00 -15,000.00 A 2590 Permits- Other -2,500.00 -2,000.00 -2,000.00 FINES & FORFEITURES A 2610 Fines & Forfeitures -100,000.00 -110,000.00 -110,000.00 A 2665 Sale of Equipment 0.00 0.00 0.00 A 2680 Insurance Recoveries 0.00 0.00 0.00 MISCELLANEOUS A 2705 Gifts & Donations -5,000.00 -4,000.00 -4,000.00 A 2709 Employee Contributions -8,000.00 -8,000.00 -8,000.00 A 2770 Miscellaneous 0.00 0.00 0.00 A 2801 Interfund Revenue 0.00 0.00 0.00 STATE AID A 3001 State Aid- Per Capita -50,000.00 -49,689.00 -49,689.00 A 3005 Mortgage Tax -120,000.00 -120,000.00 -120,000.00 A 3060 Records Management -15,000.00 -10,000.00 -10,000.00 A 3089 Other Aid FEMA & STAR 0.00 0.00 0.00 A 3820 Youth Programs 0.00 0.00 0.00 A 3897 Cultural Grants -1,500.00 -1,500.00 -1,500.00 A 3960 State Aid- Emergency 0.00 0.00 0.00 A 4960 Fed Aid- Emergency 0.00 0.00 0.00 TOTAL REVENUES AND REAL PROPERTY TAXES -1,537,717.00 -1,537,511.00 -1,537,511.00

TOWN OF BOSTON - 2018 BUDGET 4 GENERAL EXPENSE SUB ACCOUNTS ACCT. Description Adopted Preliminary Adopted 2017 Budget 2018 Budget 2018 Budget TOWN BOARD A 1010.1 Town Board-PS 34,000.00 34,000.00 34,000.00 A 1010.4 Town Board- Cont 5,000.00 5,000.00 5,000.00 Total 39,000.00 39,000.00 39,000.00 JUSTICE A 1110.1 Town Justice- PS 97,546.00 103,354.00 103,770.00 A 1110.2 Justice-Equip 1,000.00 1,000.00 1,000.00 A 1110.4 Town Justice- Cont 6,000.00 6,000.00 6,000.00 Total 104,546.00 110,354.00 110,770.00 SUPERVISOR A 1220.1 Supervisor- PS 69,814.00 69,814.00 69,814.00 A 1220.2 Supervisor- Equip 1,000.00 3,000.00 3,000.00 A 1220.4 Supervisor- Cont 4,000.00 4,000.00 4,000.00 Total 74,814.00 76,814.00 76,814.00 FINANCE A 1321.4 Accounting Fees 27,500.00 50,000.00 50,000.00 A 1320.4 Auditor 0.00 0.00 0.00 A 1340.1 Budget Director 3,500.00 3,500.00 3,500.00 Total 74,814.00 53,500.00 53,500.00 ASSESSOR A 1355.1 Assessor-PS 53,404.00 69,061.00 62,224.00 A 1355.2 Assessor- Equip 0.00 0.00 0.00 A 1355.4 Assessor- Cont 4,575.00 4,000.00 4,000.00 Total 57,979.00 73,061.00 66,224.00 TOWN CLERK A 1410.1 Town Clerk- PS 75,805.00 60,210.00 59,224.00 A 1410.2 Town Clerk-Equip 0.00 3,000.00 0.00 A 1410.4 Town Clerk- Cont 4,080.00 4,100.00 5,100.00 Total 79,885.00 67,310.00 64,324.00 ATTORNEY A 1420.1 Attorney- PS 46,488.00 46,488.00 40,000.00 A 1420.2 Attorney-Equip 0.00 0.00 3,500.00 A 1420.4 Attorney- Cont 9,800.00 9,800.00 9,800.00 Total 56,288.00 56,288.00 53,300.00 ENGINEER A 1440.4 Engineer-Cont 32,000.00 32,000.00 32,000.00 RECORDS MGT. A 1460.1 Records Mgt.- PS 500.00 500.00 250.00 A 1460.2 Records Mgt- Equip 940.00 940.00 940.00 A 1460.4 Records Mgt- Cont 8,045.00 7,000.00 6,000.00 Total 9,485.00 8,440.00 7,190.00

TOWN OF BOSTON - 2018 BUDGET 5 GENERAL EXPENSE SUB ACCOUNTS ACCT. Description Adopted Preliminary Adopted 2017 Budget 2018 Budget 2018 Budget BUILDINGS A 1620.1 Buildings- PS 23,636.00 23,636.00 23,636.00 A 1620.2 Buildings- Equip 50,000.00 50,000.00 50,000.00 A 1620.4 Buildings- Cont 100,000.00 100,000.00 100,000.00 Total 173,636.00 173,636.00 173,636.00 CENTRAL COMM. A 1650.1 Cent Commun- Per Svc 0.00 0.00 0.00 A 1650.2 Cent Commun-Equip 15,000.00 15,000.00 15,000.00 A 1650.4 Cent Commun-Cont 25,150.00 25,150.00 25,150.00 Total 40,150.00 40,150.00 40,150.00 CENT PRINT & MAIL A 1670.4 Cent Prin/Mail-Cont 15,000.00 15,000.00 15,000.00 A 1989.4 Other Gen Gov't Support 16,500.00 15,000.00 15,000.00 SPECIAL ITEMS A 1910.4 Unallocated Insurance 55,150.00 60,000.00 60,000.00 A 1920.4 Municiple Assn Dues 3,500.00 3,500.00 3,500.00 A 1930.4 Judgement & Claims 1,300.00 1,300.00 1,300.00 A 1940 Purchase of Land 0.00 0.00 0.00 A 1950.4 Tax/Assess on Tn Prop 3,250.00 3,250.00 3,250.00 A 1990.4 Contingent Acct 45,330.00 88,136.00 87,265.00 Total 108,530.00 156,186.00 155,315.00 Total General Sub Accts. 882,627.00 916,739.00 902,223.00

TOWN OF BOSTON - 2018 BUDGET 6 GENERAL HEALTH, ECO, & EMPLOYEE BENEFITS EXPENSE SUB ACCOUNTS ACCT. Description Adopted Preliminary Adopted 2017 Budget 2018 Budget 2018 Budget POL & CONSTABLES A 3120.4 Police /Constables 0.00 0.00 0.00 TRAFFIC CONTROL A 3310.4 Traffic Control-Cont 4,000.00 2,000.00 2,000.00 CONTROL OF DOGS A 3510.1 Dog Control- PS 11,271.00 11,271.00 11,271.00 A 3510.2 Dog Control- Equip 0.00 0.00 0.00 A 3510.4 Dog Control- Cont 2,384.00 2,384.00 2,384.00 Total 13,655.00 13,655.00 13,655.00 SAFETY INSPECTION A 3620.1 Safety Inspection-PS 27,973.00 23,500.00 23,500.00 A 3620.2 Safety Insp- Equip 0.00 0.00 0.00 A 3620.4 Safety Inspec-Cont 900.00 900.00 900.00 Total 28,873.00 24,400.00 24,400.00 A 3650.4 Demo of Unsafe Bldg 0.00 0.00 0.00 REG VIT STATS A 4020.4 Reg Vital Stats 0.00 0.00 0.00 SUPT HIGHWAYS A 5010.1 Supt of Highways-PS 71,525.00 71,525.00 81,441.00 A 5010.4 Supt of Hwys -Cont 4,500.00 4,500.00 4,500.00 Total 76,025.00 76,025.00 85,941.00 GARAGE A 5132.4 Garage - Cont 25,000.00 25,000.00 25,000.00 STREET LIGHTING A 5182.4 Street Lighting-Cont 25,000.00 20,000.00 20,000.00 PUBLICITY A 6410.4 Publicity-Cont 0.00 0.00 0.00 PROG FOR AGING A 6772.1 Prog for Aging-Per Sv 18,078.00 18,078.00 18,078.00 A 6772.4 Prog for Aging-Cont 6,200.00 6,200.00 6,200.00 Total 24,278.00 24,278.00 24,278.00 PARKS A 7110.1 Parks- PS 81,472.00 85,279.00 85,279.00 A 7110.2 Parks- Equip 0.00 5,000.00 10,000.00 A 7110.4 Parks- Cont 23,500.00 20,000.00 15,000.00 Total 104,972.00 110,279.00 110,279.00 PLAY & REC CTR A 7140.1 Play & Rec Ctr- PS 4,104.00 4,461.00 4,461.00 A 7140.2 Paly & Rec Ctr- Eq. 0.00 0.00 0.00 A 7140.4 Play & Rec Ctr- Cont 750.00 750.00 750.00 Total 4,854.00 5,211.00 5,211.00

TOWN OF BOSTON - 2018 BUDGET 7 GENERAL HEALTH, ECO, & EMPLOYEE BENEFITS EXPENSE SUB ACCOUNTS ACCT. Description Adopted Preliminary Adopted 2017 Budget 2018 Budget 2018 Budget BAND CONCERTS A 7270.4 Band Concerts 4,000.00 4,450.00 4,450.00 YOUTH PROGRAM A 7310.1 Youth Programs-PS 88,617.00 93,591.00 93,591.00 A 7310.2 Youth Programs- Eq 0.00 1,000.00 1,000.00 A 7310.4 Youth Programs-Cont 24,000.00 23,504.00 23,504.00 Total 112,617.00 118,095.00 118,095.00 HISTORIAN A 7510.2 Historian-Equip 0.00 0.00 0.00 A 7510.4 Historian-Cont 3,050.00 4,050.00 4,050.00 Total 3,050.00 4,050.00 4,050.00 HISTORIAN PROPERTY A 7520.4 Historian Property 6,000.00 1,000.00 2,600.00 CELEBRATIONS A 7550.4 Celebrations-Cont 40,000.00 20,000.00 21,500.00 ADULT RECREATION A 7620.4 Adult Rec- Cont 24,000.00 26,000.00 26,000.00 OTHER CULT / REC A 7989.4 Other Cultural-Cont 4,500.00 500.00 0.00 ZONING A 8010.1 Zoning-Per Service 4,000.00 4,000.00 4,000.00 A 8010.4 Zoning-Cont 9,520.00 12,000.00 12,000.00 Total 13,520.00 16,000.00 16,000.00 PLANNING A 8020.1 Planning- Pers Svc 3,500.00 3,500.00 3,500.00 A 8020.2 Planning- Equip 500.00 1,200.00 3,200.00 A 8020.4 Planning- Cont 8,500.00 8,500.00 8,500.00 Total 12,500.00 13,200.00 15,200.00 A 8510.4 Comm. Beautification 3,250.00 2,000.00 2,000.00 DRAINAGE/EROSION A 8540.4 Drainage-Cont 40,000.00 40,000.00 40,000.00 A 8745.4 Flood & Erosion 40,000.00 40,000.00 40,000.00 Total 3,530.00 80,000.00 80,000.00 CONSERVATION A 8710.1 Conservation-Per Ser 930.00 930.00 930.00 A 8710.4 Conservation-Cont 2,600.00 2,600.00 2,600.00 Total 3,530.00 3,530.00 3,530.00 CEMETERY A 8810.1 Cemetery-Per Serv 300.00 300.00 300.00 A 8810.4 Cemetery-Cont 610.00 610.00 610.00 Total 910.00 910.00 910.00

TOWN OF BOSTON - 2018 BUDGET 8 GENERAL HEALTH, ECO, & EMPLOYEE BENEFITS EXPENSE SUB ACCOUNTS ACCT. Description Adopted Preliminary Adopted 2017 Budget 2018 Budget 2018 Budget HOME / COMM SVC (BRUSH) A 8989.4 Other Home/Comm-Con 50,000.00 50,000.00 50,000.00 EMPLOYEE BENEFITS A 9010.8 State Retirement 82,803.00 81,399.00 81,399.00 A 9030.8 Social Security 60,000.00 65,000.00 65,000.00 A 9040.8 Wker's Comp 7,257.00 10,000.00 10,000.00 A 9050.8 Unemply Insurance 5,000.00 5,000.00 5,000.00 A 9055.8 Disability Insurance 500.00 500.00 500.00 A 9060.8 Hosp & Med Insurance 90,000.00 30,000.00 30,000.00 Total 245,560.00 191,899.00 191,899.00 DEBT SERVICE A 9730.6 Principal-BAN Pmt. 40,000.00 40,000.00 40,000.00 A 9730.7 Interest-BAN Pmt. 28,810.00 28,290.00 28,290.00 Total 68,810.00 68,290.00 68,290.00 Total Health, Eco, Empl Benefits 978,904.00 900,772.00 915,288.00 Total Gen Sub Accts 882,627.00 916,739.00 902,223.00 TOTAL APPROPRIATIONS 1,861,531.00 1,817,511.00 1,817,511.00

TOWN OF BOSTON - 2018 BUDGET 9 HIGHWAY FUND - REVENUES ACCT. Description Adopted Preliminary Adopted 2017 Budget 2018 Budget 2018 Budget LOCAL SOURCES D 1001 Real Property Tax -748,084.00 -756,028.00 -756,028.00 D 1081 Pmts in Lieu 0.00 0.00 0.00 D 1120 Nonpropert Tax -225,000.00 -225,000.00 -225,000.00 D 2300 Svc - Other Gov't 0.00 0.00 0.00 D 2401 Interest & Earning -1,100.00 -1,100.00 -1,100.00 D 2665 Sale of Eq./Scrap 0.00 0.00 0.00 D 2680 Insurance Recoveries 0.00 0.00 0.00 D 2709 Employee Contributions -2,000.00 -2,000.00 -2,000.00 D 2801 Int. Fund Rev. -50,000.00 -50,000.00 -50,000.00 STATE AID D 3089 Other State Aid D 3501 State Aid-Chips -83,160.00 -83,196.00 -83,196.00 INTERFUND TRANSFER D 5031 Interfund Transfers 0.00 0.00 0.00 TOTAL REVENUES AND REAL PROPERTY TAXES -1,109,344.00 -1,117,324.00 -1,117,324.00 HIGHWAY FUND - APPROPRIATIONS GENERAL REPAIRS D 5110.1 Gen Repairs-Per Svc 203,709.00 204,873.00 204,873.00 D 5110.4 Gen Repairs- Contr 160,000.00 203,647.00 203,647.00 D 5110.4A Gen Repairs- Fuel 42,000.00 42,000.00 42,000.00 D 5110.4B Gen Repairs-Drainage 25,000.00 25,000.00 25,000.00 Total 430,709.00 475,520.00 475,520.00 IMPROVEMENTS D 5112.2 Capital Outlay 83,160.00 83,196.00 83,196.00 MACHINERY D 5130.2 Mach - Equip. 10,000.00 10,000.00 10,000.00 D 5130.4 Mach - Contr 80,000.00 80,000.00 80,000.00 Total 90,000.00 90,000.00 90,000.00 MISC / BRUSH / WEEDS D 5140.4 Misc/Brush- Contr 4,250.00 4,250.00 4,250.00 SNOW REMOVAL D 5142.1 Snow Removal-PS 91,070.00 91,414.00 91,414.00 D 5142.4 Snow Removal- Cont 79,000.00 79,000.00 79,000.00 Total 170,070.00 170,414.00 170,414.00 SVC / OTHER GOV'T D 5148.1 Svc/Other- Per Svc 91,070.00 91,414.00 91,414.00 D 5148.4 Svc/ Other- Contr 79,000.00 79,000.00 79,000.00 Total 170,070.00 170,414.00 170,414.00 EMPLOYEE BENEFITS D 9010.8 State Retirement 44,585.00 43,830.00 43,830.00 D 9030.8 Social Security 30,000.00 30,000.00 30,000.00 D 9040.8 Workers Comp. 23,500.00 23,500.00 23,500.00 D 9050.8 Unemployment Ins. 0.00 0.00 0.00 D 9055.8 Disability 0.00 0.00 0.00 D 9060.8 Hospital/Medical 88,000.00 101,200.00 101,200.00 Total 186,085.00 198,530.00 198,530.00 DEBT SERVICE D 9730.6 Principal- Pmts. 0.00 0.00 0.00 D 9730.7 Interest- Pmts. 0.00 0.00 0.00 Total 0.00 0.00 0.00 TOTAL APPROPRIATIONS 1,134,344.00 1,192,324.00 1,192,324.00

TOWN OF BOSTON - 2018 BUDGET 10 FIRE PROTECTION DISTRICT - REVENUES ACCT. Description Adopted Preliminary Adopted 2017 Budget 2018 Budget 2018 Budget SF 1001 Real Property Tax -747,000.00 -753,117.00 -753,117.00 SF 1120 Nonproperty Tax Dist. 0.00 0.00 0.00 SF 2401 Interest & Earnings 0.00 0.00 0.00 Total Revenues and Real Property Taxes -747,000.00 -753,117.00 -753,117.00 FIRE PROTECTION DISTRICT - APPROPRIATIONS SF 3410.4 Contracts 535,000.00 535,000.00 535,000.00 SF 9025.8 Svc Award Program 150,000.00 150,000.00 150,000.00 SF 9040.8 Wkers Comp. 62,000.00 68,117.00 68,117.00 Total Appropriations 747,000.00 753,117.00 753,117.00

TOWN OF BOSTON - 2018 BUDGET 11 LIGHT DISTRICT - REVENUES ACCT. Description Adopted Preliminary Adopted 2017 Budget 2018 Budget 2018 Budget SL 1001 Real Property Tax -16,000.00 -16,096.00 -16,096.00 SL 2401 Interest & Earnings 0.00 0.00 0.00 Total Revenues and Real Property Taxes -16,000.00 -16,096.00 -16,096.00 LIGHT DISTRICT - APPROPRIATIONS SL 5182.4 Contracts 16,000.00 16,096.00 16,096.00 Total Appropriations 16,000.00 16,096.00 16,096.00

TOWN OF BOSTON - 2018 BUDGET 12 AMBULANCE DISTRICT - REVENUES ACCT. Description Adopted Preliminary Adopted 2017 Budget 2018 Budget 2018 Budget SM 1001 Real Property Tax -82,984.00 -83,675.00 -83,675.00 SM 1120 Nonproperty Tax Dist. -10,000.00 -10,000.00 -10,000.00 SM 2401 Interest & Earnings 0.00 0.00 0.00 Total Revenues and Real Property Taxes -92,984.00 -93,675.00 -93,675.00 AMBULANCE DISTRICT - APPROPRIATIONS AMBULANCE SM 4540.4 Contracts 53,560.00 53,560.00 53,560.00 SM 9025.8 Local Pension Fund 19,000.00 19,000.00 19,000.00 SM 9040.8 Wkers Comp. 11,000.00 11,000.00 11,000.00 SM 9740.6 Principal- Cap Notes 10,626.00 11,300.00 11,300.00 SM 9740.7 Interest- Capital Notes 3,798.00 3,124.00 3,124.00 Total Appropriations 97,984.00 97,984.00 97,984.00

TOWN OF BOSTON - 2018 BUDGET 13 REFUSE & GARBAGE DISTRICT - REVENUES ACCT. Description Adopted Preliminary Adopted 2017 Budget 2018 Budget 2018 Budget SG 1001 Real Property Tax -578,664.00 -580,920.00 -580,920.00 SG 2130 Refuse & Gar Chgs 0.00 0.00 0.00 SG 2401 Interest & Earnings 0.00 0.00 0.00 Total Revenues and Real Property Taxes -578,664.00 -580,920.00 -580,920.00 REFUSE & GARBAGE DISTRICT - APPROPRIATIONS SG 3410.4 Contracts 588,000.00 588,000.00 588,000.00 Total Appropriations 588,000.00 588,000.00 588,000.00

TOWN OF BOSTON - 2018 BUDGET 14 WATER DISTRICT #1 - REVENUES ACCT. Description Adopted Preliminary Adopted 2017 Budget 2018 Budget 2018 Budget HA 1001 Real Property Tax -79,909.00 -80,398.00 -80,398.00 HA 1030 Special Assessment 0.00 0.00 0.00 HA 2401 Interest & Earnings 0.00 0.00 0.00 Total Revenues and Real Property Taxes -79,909.00 -80,398.00 -80,398.00 WATER DISTRICT #1 - APPROPRIATIONS WATER #1 HA 8340.4 Contracts 35,000.00 35,489.00 35,489.00 DEBT SERVICE HA 9730.6 Principal Pmt. 35,538.00 36,746.00 36,746.00 HA 9730.7 Interest Pmt. 9,371.00 8,163.00 8,163.00 Total Appropriations 79,909.00 80,398.00 80,398.00

TOWN OF BOSTON - 2018 BUDGET 15 WATER DISTRICT #2 - REVENUES ACCT. Description Adopted Preliminary Adopted 2017 Budget 2018 Budget 2018 Budget HB 1001 Real Property Tax -51,326.00 -51,214.00 -51,214.00 HB 2401 Interest & Earnings 0.00 0.00 0.00 Total Revenues and Real Property Taxes -51,326.00 -51,214.00 -51,214.00 WATER DISTRICT #2 - APPROPRIATIONS WATER #2 HB 8340.4 Contracts 19,978.00 20,401.00 20,401.00 DEBT SERVICE HB 9730.6 Principal Pmt- BAN 28,140.00 28,140.00 28,140.00 HB 9730.7 Interest Pmt- BAN 3,208.00 2,673.00 2,673.00 Total Appropriations 51,326.00 51,214.00 51,214.00

TOWN OF BOSTON - 2018 BUDGET 16 WATER DISTRICT #1 EXT. - REVENUES ACCT. Description Adopted Preliminary Adopted 2017 Budget 2018 Budget 2018 Budget HD 1001 Real Property Tax -3,000.00 -3,000.00 -3,000.00 HD 2401 Interest & Earnings 0.00 0.00 Total Revenues and Real Property Taxes -3,000.00 -3,000.00 -3,000.00 WATER DISTRICT #1 EXT.- APPROPRIATIONS WATER #1 EXT. HD 8340.4 Contracts 3,000.00 3,000.00 3,000.00 DEBT SERVICE HD 9730.6 Principal Pmt. 0.00 0.00 0.00 HD 9730.7 Interest Pmt. 0.00 0.00 0.00 Total Appropriations 3,000.00 3,000.00 3,000.00

TOWN OF BOSTON - 2018 BUDGET 17 WATER DISTRICT #2 EXT. - REVENUES ACCT. Description Adopted Preliminary Adopted 2017 Budget 2018 Budget 2018 Budget HE 1001 Real Property Tax -28,862.00 -28,835.00 -28,835.00 HE 2401 Interest & Earnings 0.00 0.00 0.00 Total Revenues and Real Property Taxes -28,862.00 -28,835.00 -28,835.00 WATER DISTRICT #2 EXT.- APPROPRIATIONS WATER #2 EXT. HE 8340.4 Contracts 6,649.00 7,001.00 7,001.00 DEBT SERVICE HE 9730.6 Principal Pmt- BAN 19,940.00 19,940.00 19,940.00 HE 9730.7 Interest Pmt- BAN 2,273.00 1,894.00 1,894.00 Total Appropriations 28,862.00 28,835.00 28,835.00

TOWN OF BOSTON - 2018 BUDGET 18 WATER DISTRICT #3 - REVENUES ACCT. Description Adopted Preliminary Adopted 2017 Budget 2018 Budget 2018 Budget HC 1001 Real Property Tax -244,086.00 -246,739.00 -246,739.00 HC 2401 Interest & Earnings 0.00 0.00 0.00 Total Revenues and Real Property Taxes -244,086.00 -246,739.00 -246,739.00 WATER DISTRICT #3 - APPROPRIATIONS WATER #3 HC 8340.4 Contracts 19,568.00 23,444.74 23,444.74 DEBT SERVICE HC 9730.6 Principal Pmt- LT Bd 91,800.00 95,500.00 95,500.00 HC 9730.7 Interest Pmt- LT Bd 132,718.00 127,794.26 127,794.26 Total Appropriations 244,086.00 246,739.00 246,739.00

TOWN OF BOSTON - 2018 BUDGET 19 WATER DISTRICT #3 Ext. 1- REVENUES ACCT. Description Adopted Preliminary Adopted 2017 Budget 2018 Budget 2018 Budget HF 1001 Real Property Tax -10,962.00 -10,969.00 -10,969.00 HF 2401 Interest & Earnings 0.00 0.00 0.00 Total Revenues and Real Property Taxes -10,962.00 -10,969.00 -10,969.00 WATER DISTRICT #3 Ext. 1- APPROPRIATIONS WATER #3 HF 8340.4 Contracts 1,912.00 2,094.00 2,094.00 DEBT SERVICE HF 9730.6 Principal Pmt- BAN 6,250.00 6,250.00 6,250.00 HF 9730.7 Interest Pmt- BAN 2,800.00 2,625.00 2,625.00 Total Appropriations 10,962.00 10,969.00 10,969.00

TOWN OF BOSTON 20 SCHEDULE OF SALARIES OF ELECTED TOWN OFFICIALS (Article 8 of the Town Laws) ADOPTED ADOPTED 2017 PRE 2018 2018 OFFICER SALARY SALARY SALARY Supervisor 30,926 31,854 31,854 Councilman 8,500 8,500 8,500 Councilman 8,500 8,500 8,500 Councilman 8,500 8,500 8,500 Councilman 8,500 8,500 8,500 Town Clerk 46,165 45,000 43,000 Town Justice 16,609 17,273 17,273 Town Justice 16,609 17,273 17,273 Superintendent of Highways 59,667 65,633 65,633

TOWN OF BOSTON- 2018 BUDGET 21 Schedule of Unpaid Water Amount Customer Name Owing S.B.L. # Service Address Originator ZACHERY GRAY $ 15.00 210.00-3-21 7728 FEDDICK RD. E.C.W.A. THOMAS ZATLUKAL $ 39.28 211.10-3-18.1 5569 SOUTHSIDE DR. E.C.W.A. THE GREAT AMERICAN TOOL CO $ 54.75 211.14-1-12.12 7223 BOSTON STATE RD. E.C.W.A. LINDA BLOCK $ 26.22 212.00-4-24 7675 EDDY RD. E.C.W.A. NATIONSTAR MORTGAGE $ 27.06 226.02-3-34 6412 WILLOW DR. E.C.W.A. RYAN SPINK $ 30.70 226.04-1-7 6464 LUDON DR. E.C.W.A. KELLY E GREGORI $ 52.42 226.20-1-10 6443 PATCHIN RD. E.C.W.A. CHERYL L MITCHELL $ 324.45 241.00-3-46 6304 HILLCROFT DR. E.C.W.A. KIM JOHNSON $ 33.42 242.05-1-13.1 6519 VALLEY VIEW LN. E.C.W.A. WURTZ FUNERAL HOME $ 183.74 258.06-3-1.121 9287 BOSTON STATE RD. E.C.W.A. JOHN SOLOMON $ 177.03 212.00-1-11.11 6551 WARD RD. Town of OP PATRICK J. NASH $ 92.77 211.02-2-20 6193 WARD RD. Town of OP RALPH GALLUZZI $ 192.01 212.00-1-19.111 6983 WARD RD. Town of OP JAMES KINCAID $ 82.04 211.02-2-29 6203 WARD RD. Town of OP ERIKA GORNY $ 191.50 212.00-1-48 7055 WARD RD. Town of OP TOTAL UNPAID WATER $1,522.39

NYS - Real Property System Assessor's Report-2017 - Prior Year File RPS220/V04/L001 County of Erie Exemption Summary Town of Boston -1426 Exemption Exemption Exemption Amounts Exemption Land Total Code Name Count Assessed Value Assessed Value County City/Town School Village 12100 NY STATE 1 32,200 32,200 32,200 32,200 32,200 0 13100 COUN OWN 3 725,600 857,700 857,700 857,700 857,700 0 13500 TOWN OWN 16 642,200 2,179,100 2,179,100 2,179,100 2,179,100 0 13800 SCHL DIST 2 1,032,000 5,121,900 5,121,900 5,121,900 5,121,900 0 17650 HOME RETD 2 61,700 529,900 529,900 529,900 529,900 0 21600 PARSONAGE 3 90,200 641,300 641,300 641,300 641,300 0 25110 RELIGIOUS 6 675,600 4,620,500 4,620,500 4,620,500 4,620,500 0 25300 0 A APT 3 112,000 722,000 722,000 722,000 722,000 0 26400 VOL FIR CO 6 392,900 1,956,700 1,956,700 1,956,700 1,956,700 0 27350 PR1V CEMTR 9 338,600 338,600 338,600 338,600 338,600 0 41101 VETERANS 1 43,600 179,700 707 707 0 0 41111 PRO RATA V 81 2,775,900 12,796,900 7,401,500 7,401,500 0 0 41120 VETWAR CTS 216 8,164,400 33,330,350 3,387,813 3,387,813 1,418,798 0 41124 VET WAR S 40 1,296,900 6,138,900 0 0 237,360 0 41130 VETCOM CTS 150 6,093,800 24,770,040 4,011,035 4,011,035 1,738,660 0 41134 VET COM S 15 482,400 2,394,100 0 0 138,000 0 41140 VETDIS CTS 57 2,235,700 9,622,040 2,200,009 2,200,009 1,094,114 0 41144 VET DIS S 6 168,400 952,000 0 0 84,305 0 41153 CW_10_VET/T 46 1,886,200 7,295,700 0 335,940 0 0 41162 CW_15^ET/C 46 1,886,200 7,295,700 503,910 0 0 0 41172 CW_D1SBLD_VET/C 4 184,000 800,100 121,740 0 0 0 41400 CLERGY 2 97,600 410,600 3,000 3,000 3,000 0 41683 RPTL466_c 2 68,900 264,900 0 5,520 0 0 41700 AGRIC BLDG 3 189,700 924,500 318,200 318,200 318,200 0 41720 AGRIC DIST 82 7,575,400 13,937,300 4,184,750 4,184,750 4,184,750 0 41730 AGRIC DIST 6 668,100 895,700 391,949 391,949 391,949 0 41800 AGED C/T/S 11 481,900 1,514,500 688,013 688,013 749,890 0 41801 AGED Cn- 1 22,200 141,600 70,800 70,800 0 0 41802 AGED CNPr' 72 2,737,400 9,899,500 3,234,670 0 0 0 41803 AGED TWN 43 1,567,400 5,397,700 0 1,208,214 0 0 41604 AGED SCHL 41 1,462,000 5,255,700 0 0 1,347,348 0 41805 AGED C/S 19 694,500 2,372,500 979,914 0 1,108,460 0 41806 AGED T/S 4 200,300 601,800 0 133,253 145,364 0 41834 EN H STAR 605 24,852,800 96,407,440 0 0 36,053,890 0 41854 BAS STAR 1,683 69,766,600 300,959,950 0 0 46,637,657 0 41930 Dis & Lim Income CTS 2 71,500 276,700 138,350 138,350 138,350 0 41931 Dis & Lim Income CT 4 154,400 320,800 117,125 117,125 0 0 41932 DIS LICTY 10 399,400 1,321,000 564,949 0 0 0 41933 DIS LI TN 7 278,500 969,700 0 296,375 0 0 41934 DISLISCH 3 162,300 384,000 0 0 108,435 0 41935 Dis & Lim Income CS 1 31,900 80,000 40,000 0 40,000 0 Page 1 of 2 Datemne-10/16/2017 12:51:21

NYS • Real Property System Assessor's Report- 2017 - Prior Year File RPS220/V04/L001 County of Erie Exemption Summary Town of Boston -1426 Exem ption Exem ption Exemption Amounts Exemption Land Total Code Name Count Assessed Value Assessed Value County City/Town School Village 41980 AFFORD HOU 1 76,400 665,000 665,000 665,000 665,000 0 42120 Temp Greenhouse 1 40,200 100,000 3,700 3,700 3,700 0 47612 Bus 1m C 2 210,000 663,300 91,030 0 0 0 99999 STAR Check no 4,005,300 19,155,300 0 0 0 0 Total Exemptions Exclusive Of System Exemptions: 3^3 141.129.900 566,339,620 46,118,064 42,561,153 113,607,130 Total System Exemptions: 110 4.005.300 19,155,300 0 0 0 Town Totals; 3,428 145,135.200 585,494,920 46,118,064 42,561,153 113,607,130 Page 2 of 2 Date/Time-10/18/2017 12:51:21

WS - Real Property System File Totals - 2017 - Prior Year File RPS961W04/L002 County of Erie Roll Section Town Summary Town of Boston -1426 Land Total Taxable Value R/S Name # Parcels Assessed Value Assessed Value County Town/City School Village 1 Taxable 3,582 147,437,945 555,864,933 526,746,769 530,303,680 541,949,250 0 5 Special Franch. 19 0 5,178,287 5,178,287 5,178,287 5,178,287 0 6 Utility 124 590,400 20,644,844 20,644,844 20,644,844 20,644,844 0 8 Wholly Exmpt 51 4,103,000 16,999,900 0 0 0 0 Town Totals, 3,776 152,131,345 598,687,964 552,569,900 556,126,811 567,772,381 0 Page 1 of 1 DateU'ime - 10/25/2017 15:33:54