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TOWN OF BOSTON, NEW YORK Table of Contents Year Ended December 31, 2024 Page Management’s Discussion and Analysis..............................................................................................1 Basic Financial Statements: Government-wide Financial Statements: Statement of Net Position ............................................................................................................ 10 Statement of Activities .................................................................................................................11 Fund Financial Statements: Balance Sheet—Governmental Funds ......................................................................................... 12 Reconciliation of the Balance Sheet—Governmental Funds to the Government-wide Statement of Net Position ........................................................................ 13 Statement of Revenues, Expenditures, and Changes in Fund Balances—Governmental Funds ........................................................................................... 14 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances—Governmental Funds to the Government-wide Statement of Activities ............. 15 Statement of Fiduciary Net Position—Custodial Fund................................................................16 Statement of Changes in Fiduciary Net Position—Custodial Fund .............................................17 Notes to the Financial Statements ..................................................................................................... 18 Required Supplementary Information: Schedule of the Town’s Proportionate Share of the Net Pension Liability/(Asset)—Employees’ Retirement System ................................................ 45 Schedule of the Town’s Contributions—Employees’ Retirement System .......................................46 Schedule of Revenues, Expenditures, and Changes in Fund Balances— Budget and Actual—General Fund.............................................................................................. 47 Schedule of Revenues, Expenditures, and Changes in Fund Balances— Budget and Actual—Highway—Town Wide Fund .....................................................................48 Schedule of Revenues, Expenditures, and Changes in Fund Balances— Budget and Actual—Fire Protection Fund................................................................................... 49 Schedule of Revenues, Expenditures, and Changes in Fund Balances— Budget and Actual—Water Fund................................................................................................. 50 (continued)