TB 2026-06-17 Agenda Packet (full text)

AGENDA REGULAR BOARD MEETING - TOWN OF BOSTON June 17, 2026 – 7:30 P.M. ITEM NO. I PRELIMINARY MATTERS 1. Call Meeting to Order 2. Roll Call 3. Pledge of Allegiance and Opening Prayer 4. Other Preliminary Matters ITEM NO. II REGULAR BUSINESS 1. Correction and Adoption of the Minutes from June 3, 2026 2. Consideration of all Fund Bills ITEM NO. III CORRESPONDENCE 1. Town Clerk’s Report for May 2026 2. May Income Statement and Cash Balances 3. 2026 Town Clerk & Tax Collector Audit Reports 4. Erie County Department of Public Works – Zimmerman Rd (CR-437) and Mayer Rd (CR 471) All-Way Stop Traffic Study Request 5. Erie County Department of Public Works – Zimmerman Rd (CR-437) and Rice Rd (CR 233) All-Way Stop Traffic Study Request 6. Erie County Sewer District No. 3, Board of Managers meeting minutes April 15, 2026 7. Erie County Department of Environment and Planning – Consolidated Annual Performance Report 8. NYSEG and RG&E Prepared for Storm Response 9. Summary of SEQRA Changes in 2026-2027 Enacted State Budget, TED Part R ITEM NO. IV NEW BUSINESS 1. Requests from the Floor (3-minute time limit per person) 2. Resolution 2026 – 49 Allowing Southtowns Slammers Softball to Place Temporary Structure on Town Property 3. Resolution 2026 – 50 Authorization to Enter into Professional Services Agreement with Drescher Malecki LLP for Accounting Services

4. Resolution 2026 – 51 Approving Justice Court Audit 5. Resolution 2026 – 52 Standard Work day and Reporting Resolution 6. Resolution 2026 – 53 Authorizing Intermunicipal Agreement with the Town of Concord for Temporary Dog Control Services 7. Approve Boston Fire Company Auxiliary Meat Raffle Fundraiser request ITEM NO. V OLD BUSINESS 1. Appointment – Daniel Novoa MEO Highway ITEM NO. VI REPORTS AND PRESENTATIONS 1. Highway Superintendent 2. Councilmembers 3. Town Clerk 4. Supervisor ITEM NO. VII ADJOURNMENT OF MEETING 1. Adjournment of Meeting

Town of Boston Income Statement: 2026 For the Period Ending 5/31/26 General Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD % YTD Revenues A00-1001-0000-0000 REAL PROPERTY TAXES $ 143,692 $ 143,692 $ 143,692 100.00% A00-1030-0000-0000 SPECIAL ASSESSMENTS 3,446 3,446 3,445 99.98% A00-1090-0000-0000 INT.& PENALTIES REAL PROP.TAX 24,000 24,000 16,589 69.12% A00-1120-0000-0000 NONPROPERTY TAX DISTRIB BY CTY 1,025,000 1,025,000 8,447 0.82% A00-1170-0000-0000 FRANCHISES 120,000 120,000 24,311 20.26% A00-1255-0000-0000 CLERK FEES 3,800 3,800 1,124 29.59% A00-1550-0000-0000 DOG CONTROL FEES 200 200 40 20.00% A00-1972-0000-0000 PROGRAM FOR AGING 1,500 1,500 586 39.05% A00-2001-0000-0000 PARK & RECREATION INCOME 5,000 5,000 2,470 49.40% A00-2025-0000-0000 SPECIAL RECREATIONAL FACILITY 3,000 3,000 2,725 90.83% A00-2089-0000-0000 CULTURAL & REC INCOME - - - 100.00% A00-2110-0000-0000 ZONING INCOME 2,500 2,500 800 32.00% A00-2150-0000-0000 Sale of Electrical Power - - 375 100.00% A00-2401-0000-0000 INTEREST AND EARNINGS 75,000 75,000 22,025 29.37% A00-2410-0000-0000 RENT / REAL PROP INCOME 98,964 98,964 24,741 25.00% A00-2420-0000-0000 NATURAL GAS LEASES & ROYALTIES 500 500 277 55.32% A00-2530-0000-0000 GAMES OF CHANCE INCOME 200 200 20 10.00% A00-2544-0000-0000 DOG LICENSES 5,500 5,500 1,978 35.96% A00-2545-0000-0000 LICENSES- OTHER 300 300 300 100.00% A00-2555-0000-0000 BUILDING PERMIT INCOME 60,000 60,000 19,635 32.73% A00-2590-0000-0000 OTHER PERMIT INCOME 1,000 1,000 505 50.50% A00-2610-0000-0000 FINES/FORFEITED BAIL 175,000 175,000 36,467 20.84% A00-2665-0000-0000 SALE OF EQUIPMENT - - - 100.00% A00-2680-0000-0000 INSURANCE RECOVERIES - - - 100.00% A00-2701-0000-0000 REFUND-PRIOR YR EXPENDITURE - - 3,931 100.00% A00-2705-0000-0000 GIFTS AND DONATIONS - - 7,129 100.00% A00-2770-0000-0000 OTHER UNCLASSIFIED REVENUES - - - 100.00% A00-3001-0000-0000 STATE AID - PER CAPITA 49,689 49,689 - 0.00% A00-3005-0000-0000 STATE AID - MORTGAGE TAX 180,000 180,000 - 0.00% A00-3060-0000-0000 STATE AID - RECORDS 74,965 74,965 37,482 50.00% A00-3089-0000-0000 STATE AID- OTHER 5,000 5,000 - 0.00% A00-3097-0000-0000 STATE AID - CAPITAL PROJECTS - - - 100.00% A00-3809-0000-0000 GEN GOV'T GRANTS - JCAP - - - 100.00% A00-3897-0000-0000 CULTURAL GRANTS 7,500 7,500 - 0.00% $ 2,065,756 $ 2,065,756 $ 359,092 Expenditures A00-1010-1000-0000 TOWN BOARD-PER SVC $ 42,140 $ 42,140 $ 17,558 41.67% A00-1010-4000-0000 TOWN BD-CONTR 3,000 3,000 1,675 55.83% A00-1110-1000-0000 TOWN JUSTICE- PER SVC 145,993 145,993 57,793 39.59% A00-1110-2000-0000 JUSTICE - EQUIP 500 500 - 0.00% A00-1110-4000-0000 TOWN JUSTICE-CONTR 5,700 5,700 2,338 41.01% A00-1220-0100-0000 SUPERVISOR- PER SVC 192,862 192,862 70,477 36.54% A00-1220-0200-0000 SUPERVISOR- EQUIP 500 500 - 0.00% A00-1220-0400-0000 SUPERVISOR- CONTR 7,000 7,000 2,545 36.36% A00-1320-0402-0000 SPECIAL AUDITS 20,000 20,000 - 0.00% A00-1321-0400-0000 ACCOUNTANT-CONTRACTUAL 1,500 1,500 - 0.00% A00-1321-0401-0000 ACCOUNTING FEES 3,500 3,500 1,534 43.82% A00-1340-0100-0000 BUDGET DIRECTOR- PER SVC 4,490 4,490 1,727 38.46% A00-1355-0100-0000 ASSESSOR-PERSONAL SVC 64,518 64,518 19,593 30.37% A00-1355-0200-0000 ASSESSOR - EQUIPMENT - - - 100.00% A00-1355-0401-0000 ASSESSOR- CONTR 3,000 3,000 196 6.54% A00-1380-0400-0000 FISCAL AGENT- CONTRACT 10,000 10,000 - 0.00% A00-1410-0100-0000 TOWN CLERK- PER SVC 137,502 137,502 43,882 31.91% A00-1410-0200-0000 TOWN CLERK- EQUIP 500 500 - 0.00% A00-1410-0401-0000 TOWN CLERK- CONTR 3,250 3,488 557 15.98% A00-1420-0100-0000 TOWN ATTORNEY- PER SVC 20,775 20,775 8,656 41.67% A00-1420-0401-0000 ATTORNEY- CONTR 47,500 47,500 6,835 14.39% A00-1430-4000-0000 PERSONNEL- CONTR 8,100 8,100 2,975 36.73% A00-1440-0400-0000 ENGINEER- CONTR 20,000 22,146 - 0.00% A00-1460-0100-0000 RECORDS MGT- PER SVC 18,884 18,884 4,870 25.79% A00-1460-0200-0000 RECORDS MGT- EQUIP - - - 100.00% A00-1460-0401-0000 RECORDS MGT- CONTR 4,700 4,700 1,543 32.83% A00-1460-0402-0000 RECORDS MGT - GRANT CONTR 74,965 74,965 - A00-1620-0101-0000 BUILDINGS -PER SVC 36,823 36,823 12,325 33.47% A00-1620-0200-0000 BUILDINGS- EQUIP 50,000 50,000 - 0.00% A00-1620-0400-0000 BUILDINGS- CONTR 88,000 88,000 30,561 34.73% A00-1620-0402-0000 BUILDINGS- CONTR-REC CENTER 10,000 10,000 3,510 35.10% A00-1620-0403-0000 BUILDING- CONTR- HIGHWAY 16,000 16,000 3,780 23.62% A00-1620-0404-0000 BUILDING- CONTR- TROOPER BARRACKS 16,000 16,000 3,863 24.15% A00-1650-0200-0000 CENTR COMM- EQUIP 15,000 17,027 2,099 12.33% A00-1650-0400-0000 CENT COMMUNICATIONS- CONTR 35,000 35,000 23,086 65.96% A00-1670-0200-0000 CENT PRINT/MAIL- EQUIP - - - 100.00% A00-1670-0403-0000 CENT PRINT/MAIL- CONTR 22,000 22,000 7,247 32.94% A00-1910-0000-0000 UNALLOCATED INSURANCE 107,000 107,000 100,135 93.58% A00-1920-0000-0000 MUNICIPAL ASSOCIATION DUES 4,300 4,300 2,600 60.47% A00-1930-0000-0000 JUDGEMENT AND CLAIMS 500 500 426 85.16% A00-1950-0000-0000 TAXES & ASSESSMNTS ON PROPERTY 5,000 5,000 6,181 123.63% A00-1989-0400-0000 OTHER GENERAL GOV'T SUPPORT 21,600 21,600 11,400 52.78% A00-1990-0000-0000 CONTINGENT ACCOUNT 5,000 5,000 - 0.00%

A00-3310-0400-0000 TRAFFIC CONTROL-CONTR 6,000 6,000 1,637 27.29% A00-3510-0100-0000 DOG CONTROL- PER SVC 16,896 16,896 7,040 41.67% A00-3510-0200-0000 DOG CONTROL- EQUIP 250 250 - 0.00% A00-3510-0400-0000 DOG CONTROL- CONTR 3,000 3,000 125 4.17% A00-3620-0100-0000 SAFETY INSPECT-PER SVC 175,569 175,569 31,781 18.10% A00-3620-0200-0000 SAFETY INSPECT- EQUIP 500 500 - 0.00% A00-3620-0400-0000 SAFETY INSPECT- CONTR 9,000 9,000 2,554 28.38% A00-3989-0400-0000 Public Safety, Other - Cont. 1,400 1,400 - 0.00% A00-5010-0100-0000 HIGHWAY SUPT-PER SVC 109,995 109,995 42,148 38.32% A00-5010-0200-0000 HIGHWAY SUPT - EQUIPMENT 500 500 - 0.00% A00-5010-0400-0000 HIGHWAY SUPT-CONTR 5,000 5,000 1,428 28.57% A00-5132-0400-0000 GARAGE-CONTR 26,000 26,000 12,877 49.53% A00-5182-0400-0000 STREET LIGHTING-CONTR 30,000 30,000 9,581 31.94% A00-6772-0100-0000 PROGRAM FOR AGING-PER SVC 4,000 4,000 265 6.61% A00-6772-0200-0000 NUTRITION EQUIPMENT & CHAIRS 40,383 40,383 15,991 39.60% A00-6772-0400-0000 PROGRAMS FOR AGING-CONTR 9,000 9,000 1,047 11.64% A00-7110-0100-0000 PARKS- PER SVC 156,336 156,336 35,945 22.99% A00-7110-0201-0000 EQUIPMENT 22,000 22,000 21,101 95.91% A00-7110-0400-0000 PARKS- CONTR 25,000 25,000 3,281 13.12% A00-7270-0100-0000 EVENT COORDINATOR - PER SVC 3,206 3,206 1,041 32.49% A00-7270-0400-0000 BAND CONCERTS- CONTR 8,500 8,500 641 7.54% A00-7310-0400-0000 YOUTH PROGRAMS-CONTR 75,000 75,000 75,000 100.00% A00-7510-0100-0000 TOWN HISTORIAN-PER SVC 4,552 4,552 1,897 41.67% A00-7510-0401-0000 HISTORIAN- CONTR 700 700 200 28.61% A00-7520-0400-0000 HISTORIAN PROP-CONTR 3,000 3,000 - 0.00% A00-7550-0400-0000 CELEBRATIONS- CONTR 25,000 25,000 2,289 9.16% A00-7620-0400-0000 ADULT REC- BOSTON SRS. 15,000 15,000 8,080 53.87% A00-7620-0402-0000 ADULT REC- BOS YOUNG @ HEART 15,000 15,000 4,815 32.10% A00-7989-0400-0000 OTHER CULTURE/REC- CONTR 1,000 1,000 1,000 100.00% A00-8010-0100-0000 ZONING- PER SVC 7,868 7,868 1,983 25.21% A00-8010-0400-0000 ZONING-CONTR 5,000 5,000 983 19.65% A00-8020-0100-0000 PLANNING-PER SVC 6,294 6,294 973 15.46% A00-8020-0400-0000 PLANNING- CONTR 8,000 8,000 3,849 48.11% A00-8410-0200-0000 ELECTRIC & POWER - EQUIP - - - 100.00% A00-8410-0400-0000 ELECTRIC & POWER - CONTR. - - 480 $240.00 A00-8540-0400-0000 DRAINAGE-CONTR - - - 100.00% A00-8710-0100-0000 CONSERVATION-PER SVC 3,147 3,147 53 1.67% A00-8710-0400-0000 CONSERVATION- CONTR 6,550 6,550 1,948 29.74% A00-8745-0400-0000 FLOOD & EROSION CONTROL-CONTRA - - - 100.00% A00-8810-0100-0000 CEMETERY- PER SVC. - - - 100.00% A00-8810-0400-0000 CEMETERY-CONTRACTUAL 300 300 - 0.00% A00-8989-0400-0000 OTHER HOME/COM SVC-CONTR 71,000 71,000 - 0.00% A00-9010-0800-0000 STATE RETIREMENT 135,000 135,000 31,226 23.13% A00-9030-0800-0000 SOCIAL SECURITY 91,000 91,000 28,619 31.45% A00-9040-0800-0000 WORKERS' COMPENSATION 19,000 19,000 18,444 97.07% A00-9050-0800-0000 UNEMPLOYMENT INSURANCE 6,000 6,000 3,123 52.06% A00-9055-0800-0000 DISABILITY INSURANCE 1,000 1,000 - 0.00% A00-9060-0800-0000 HOSPITAL AND MEDICAL INSURANCE 95,000 95,000 29,480 31.03% A00-9730-0600-0000 BAN PRINCIPAL 50,000 50,000 50,000 100.00% A00-9730-0700-0000 BAN INTEREST 16,410 16,410 8,830 53.81% A00-9950-0900-0000 TRANSFERS TO CAPITAL PROJECTS FUND 40,000 40,000 - 0.00% $ 2,626,458 $ 2,630,869 $ 913,724

Highway Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD % YTD Revenue DB0-1001-0000-0000 REAL PROPERTY TAX $ 877,124 $ 877,124 $ 877,124 100.00% DB0-1120-0000-0000 NON-PROPERTY TAX DIST. BY CNTY 225,000 225,000 225,000 100.00% DB0-2401-0000-0000 INTEREST AND EARNINGS 65,000 65,000 22,879 35.20% DB0-2650-0000-0000 SALE OF SCRAP - - - 100.00% DB0-2665-0000-0000 SALE OF EQUIPMENT - - - 100.00% DB0-2680-0000-0000 INSURANCE RECOVERIES - - - 100.00% DB0-2701-0000-0000 REFUND-PRIOR YR EXPENDITURES - - - 100.00% DB0-2770-0000-0000 OTHER UNCLASSIFIED - - - 100.00% DB0-2770-1000-0000 OTHER UNCLASSIFIED - FUEL REIMBURSEMENTS - - - 100.00% DB0-2801-0000-0000 INTERFUND REVENUES 71,000 71,000 - 0.00% DB0-3501-0000-0000 STATE AID 205,435 205,435 - 0.00% $ 1,443,559 $ 1,443,559 $ 1,125,003 Expenditure DB0-5110-0100-0000 GENERAL REPAIRS-PER SVC $ 248,745 $ 248,745 $ 59,340 23.86% DB0-5110-0400-0000 GENERAL REPAIRS-CONTR 203,647 203,647 15,174 7.45% DB0-5110-0410-0000 GEN REPAIRS-FUEL & DIESEL 60,000 60,000 20,329 33.88% DB0-5110-0420-0000 GEN REPAIRS- DRAINAGE 30,000 30,000 75 0.25% DB0-5112-0200-0000 CAPITAL OUTLAY 205,435 205,435 - 0.00% DB0-5130-0200-0000 MACHINERY- EQUIPMENT 258,000 436,476 - 0.00% DB0-5130-0400-0000 MACHINERY- CONTRACTUAL 65,000 65,000 30,201 46.46% DB0-5140-0100-0000 BRUSH & WEEDS-PER SVC (General Fund to Reimb) 33,235 33,235 6,634 19.96% DB0-5140-0400-0000 MISC BRUSH & WEEDS-CONTRACTUAL 5,000 5,000 - 0.00% DB0-5142-0100-0000 SNOW REMOVAL-PER SVC 220,182 220,182 113,780 51.68% DB0-5142-0400-0000 SNOW REMOVAL- CONTRACTUAL 130,695 130,695 64,772 49.56% DB0-9010-0800-0000 STATE RETIREMENT 75,000 75,000 18,229 24.31% DB0-9030-0800-0000 SOCIAL SECURITY 40,000 40,000 13,498 33.74% DB0-9040-0800-0000 WORKERS' COMPENSATION 39,000 39,000 38,320 98.26% DB0-9050-0800-0000 UNEMPLOYMENT INSURANCE - - - 100.00% DB0-9060-0800-0000 HOSPITAL AND MEDICAL INSURANCE 92,000 92,000 25,317 27.52% $ 1,705,939 $ 1,884,415 $ 405,669 Lighting Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD % YTD Revenue L30-1001-0000-0000 REAL PROPERTY TAX $ 17,923 $ 17,923 $ 17,923 100.00% L30-2401-0000-0000 INTEREST AND EARNINGS 700 700 211 30.07% $ 18,623 $ 18,623 $ 18,134 Expenditure L30-5182-0401-0000 CONTRACTS $ 20,000 $ 20,000 $ 6,228 31.14% $ 20,000 $ 20,000 $ 6,228 Fire Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD % YTD Revenue SF0-1001-0000-0000 REAL PROPERTY TAX $ 945,104 $ 945,104 $ 945,104 100.00% SF0-1120-0000-0000 NONPROPERTY TAX DIST 220,000 220,000 220,000 100.00% SF0-2401-0000-0000 INTEREST EARNINGS 20,000 20,000 7,934 39.67% $ 1,185,104 $ 1,185,104 $ 1,173,038 Expenditure SF0-3410-0401-0000 CONTRACTS $ 756,204 $ 756,204 $ 391,031 51.71% SF0-9025-0400-0000 SERVICE AWARDS PROGRAM - Cont. 14,800 14,800 3,796 SF0-9025-0800-0000 SERVICE AWARDS PROGRAM - Benefits 400,000 400,000 110,754 27.69% SF0-9040-0800-0000 WORKERS COMP INSURANCE 14,100 14,100 11,846 84.01% $ 1,185,104 $ 1,185,104 $ 517,426 Refuse Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD % YTD Revenue SG0-1001-0000-0000 REAL PROPERTY TAX $ 1,028,140 $ 1,028,140 $ 1,028,140 100.00% SG0-2130-0000-0000 REFUSE AND GARBAGE CHARGES 5,000 5,000 3,239 64.78% SG0-2401-0000-0000 INTEREST EARNINGS 20,000 20,000 8,604 43.02% $ 1,053,140 $ 1,053,140 $ 1,039,983 Expenditure SG0-8160-0401-0000 GARBAGE CONTRACTUAL BFI $ 1,053,140 $ 1,053,140 $ 331,720 31.50% $ 1,053,140 $ 1,053,140 $ 331,720 Ambulance Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD % YTD Revenue SM0-1001-0000-0000 REAL PROPERTY TAX $ 103,165 $ 103,165 $ 103,165 100.00% SM0-1120-0000-0000 NONPROPERTY TAX DISTRIBUTION 50,000 50,000 50,000 100.00% SM0-2401-0000-0000 INTEREST INCOME 11,000 11,000 4,163 37.85% $ 164,165 $ 164,165 $ 157,328 Expenditure SM0-4540-0200-0000 AMBULANCE- CAPITAL EQUIPMENT $ - $ 137,664 $ - 0.00% SM0-4540-0400-0000 CONTRACTUAL 148,165 148,165 101,327 68.39% SM0-9025-0800-0000 LOCAL PENSION FUND 10,000 10,000 11,200 112.00% SM0-9040-0800-0000 WORKER'S COMP 6,000 6,000 4,906 81.77% $ 164,165 $ 301,829 $ 117,433

Water #1 Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD % YTD Revenue HA0-1001-0000-0000 REAL PROPERTY TAX $ 226,977 $ 226,977 $ 226,977 100.00% HA0-2401-0000-0000 INTEREST EARNINGS 10,000 10,000 3,986 39.86% $ 236,977 $ 236,977 $ 230,963 Expenditure HA0-8340-0400-0000 CONTRACTUAL $ 32,653 $ 32,653 $ 30,552 93.57% HA0-9730-0600-0000 BAN'S- PRINCIPAL 102,377 102,377 - 0.00% HA0-9730-0700-0000 BAN'S- INTEREST 101,947 101,947 - 0.00% $ 236,977 $ 236,977 $ 30,552 Water #2 Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD % YTD Revenue HB0-1001-0000-0000 REAL PROPERTY TAX $ 51,711 $ 51,711 $ 51,711 100.00% HB0-2401-0000-0000 INTEREST & EARNINGS 4,500 4,500 1,636 36.36% $ 56,211 $ 56,211 $ 53,347 Expenditure HB0-8340-0400-0000 CONTRACTUAL $ 38,445 $ 38,445 $ 13,025 33.88% HB0-9730-0600-0000 BAN'S - PRINCIPAL 9,000 9,000 - 0.00% HB0-9730-0700-0000 BAN INTEREST 8,766 8,766 - 0.00% $ 56,211 $ 56,211 $ 13,025 Water #3 Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD % YTD Revenue HC0-1001-0000-0000 REAL PROPERTY TAX $ 263,295 $ 263,295 $ 263,295 100.00% HC0-1028-0000-0000 SPECIAL ASSESSMENTS 733 733 733 HC0-2401-0000-0000 INTEREST AND EARNINGS 25,000 25,000 9,088 36.35% $ 289,028 $ 289,028 $ 273,115 Expenditure HC0-8340-0400-0000 CONTRACTUAL $ 26,800 $ 26,800 $ 17,045 63.60% HC0-9710-0600-0000 Serial Bonds - Principal 130,200 130,200 - HC0-9710-0700-0000 Serial Bonds - Interest 100,671 100,671 50,085 HC0-9730-0600-0000 BAN'S- PRINCIPAL 15,885 15,885 - 0.00% HC0-9730-0700-0000 BAN INTEREST 15,472 15,472 - 0.00% $ 289,028 $ 289,028 $ 67,130 Water Ext 1 Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD % YTD Revenue HD0-1001-0000-0000 REAL PROPERTY TAX $ 3,006 $ 3,006 $ 3,006 100.00% HD0-2401-0000-0000 INTEREST AND EARNINGS 1,750 1,750 716 40.94% $ 4,756 $ 4,756 $ 3,722 Expenditure HD0-8340-0400-0000 CONTRACTS $ 1,339 $ 1,339 $ 687 51.32% HD0-9730-0600-0000 BAN's - PRINCIPAL $ 1,712 $ 1,712 $ - 0.00% HD0-9730-0700-0000 BAN'S - INTEREST $ 1,705 $ 1,705 $ - 0.00% $ 4,756 $ 4,756 $ 687 Water Ext 2 Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD % YTD Revenue HE0-1001-0000-0000 REAL PROPERTY TAX $ 29,275 $ 29,275 $ 29,275 100.00% HE0-2401-0000-0000 INTEREST AND EARNINGS 5,000 5,000 2,486 49.71% $ 34,275 $ 34,275 $ 31,761 Expenditure HE0-8340-0400-0000 CONTRACTUAL $ 31,736 $ 31,736 $ - 0.00% HE0-9730-0600-0000 BAN- PRINCIPLE 1,286 1,286 - 0.00% HE0-9730-0700-0000 BAN INTEREST 1,253 1,253 - 0.00% $ 34,275 $ 34,275 $ - Water #3 Ext. 1 Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD % YTD Revenue HF0-1001-0000-0000 REAL PROPERTY TAX $ 10,978 $ 10,978 $ 10,978 100.00% HF0-2401-0000-0000 INTEREST AND EARNINGS 1,200 1,200 508 42.36% $ 12,178 $ 12,178 $ 11,486 Expenditure HF0-8340-0400-0000 CONTRACTUAL $ 3,237 $ 3,237 $ - 0.00% HF0-9710-0600-0000 Serial Bonds - Principal 6,250 6,250 - 0.00% HF0-9710-0700-0000 Serial Bonds - Interest 1,225 1,225 - 0.00% HF0-9730-0600-0000 PRINC PMTS- BANS 743 743 - 0.00% HF0-9730-0700-0000 INTEREST PMTS. BANS 723 723 - 0.00% $ 12,178 $ 12,178 $ -

Capital Projects Waterline Replacements - Phase 1 Account Number Account Description Project Budget Current Yr Rev/Exp Total Project Rev/Exp % Complete Revenue H04-2401-0000-0000 INTEREST & EARNINGS $ - $ 5,254 $ 96,186 H04-5031-0000-0000 INTERFUND TRANSFERS - - - $ - $ 5,254 $ 96,186 Expenditure H04-8340-0200-0000 WATERLINE REPLACEMENTS - PHASE 1 Construction $ 2,415,741 $ - $ 2,141,597 88.65% Engineering 355,000 1,380 351,220 98.94% Advertisment for Bids - - 466 Permit Fees - - 110 $ 2,770,741 $ 1,380 $ 2,493,393 Town of Boston Comprehensive Plan Update Account Number Account Description Project Budget Current Yr Rev/Exp Total Project Rev/Exp % Complete Revenue H05-2706-0000-0000 GRANTS FROM LOCAL GOVT $ 25,000 $ - $ - H05-3097-0000-0000 STATE AID CAPITAL PROJECTS $ 63,000 $ - $ 63,000 100.00% H05-5031-0000-0000 INTERFUND TRANSFERS $ 6,870 $ - $ 7,000 101.89% $ 94,870 $ - $ 70,000 Expenditure H05-8020-0200-0000 COMPREHENSIVE PLAN UPDATE $ 94,870 $ - $ 94,870 100.00% $ 94,870 $ - $ 94,870 Town Hall Generator Account Number Account Description Project Budget Current Yr Rev/Exp Total Project Rev/Exp % Complete Revenue H06-2401-0000-0000 INTEREST & EARNINGS $ - $ - $ 4,655 H06-5031-0000-0000 INTERFUND TRANSFERS - - 276,439 $ - $ - $ 281,094 Expenditure H06-1620-0200-0000 TOWN HALL GENERATOR Construction $ 253,546 $ - $ 253,546 100.00% Engineering 20,000 - 20,000 100.00% Advertisment for Bids - - 732 100.00% National Fuel Hookup - - 6,816 $ 273,546 $ - $ 281,094 Town Hall Entryway Account Number Account Description Project Budget Current Yr Rev/Exp Total Project Rev/Exp % Complete Revenue H07-2401-0000-0000 INTEREST & EARNINGS $ - $ - $ 33 H07-5031-0000-0000 INTERFUND TRANSFERS 64,125 - 59,760 $ 64,125 $ - $ 59,793 Expenditure H07-1620-0200-0000 TOWN HALL ENTRYWAY Construction $ 46,525 $ - $ 41,625 89.47% Engineering 17,600 - 17,600 100.00% Advertisment for Bids - - 568 $ 64,125 $ - $ 59,793 Fuel Tank Replacement Account Number Account Description Project Budget Current Yr Rev/Exp Total Project Rev/Exp % Complete Revenue H08-5031-0000-0000 INTERFUND TRANSFERS - - 417,691 $ - $ - $ 417,691 Expenditure H08-1620-0200-0000 FUEL TANK REPLACEMENT - NEW FUEL ISLAND Engineering (Res. 2025-26) 64,020 19,956 55,146 86.14% Removal $ 75,560 $ - $ 60,671 80.30% Mis. Exp. - Bidding / Paving Open Ground - 104 3,723 Construction 293,000 232,647 232,647 79.40% $ 432,580 $ 252,707 $ 352,187 Holiday Lights Account Number Account Description Project Budget Current Yr Rev/Exp Total Project Rev/Exp % Complete Revenue H09-5031-0000-0000 INTERFUND TRANSFERS - - 12,500 $ - $ - $ 12,500 Expenditure H09-1440-0200-0000 ENGINEERING - HOLIDAY LIGHTS $ 12,500 $ 1,416 $ 10,625 85.00% $ 12,500 $ 1,416 $ 10,625 Waterline Replacements - Phase 2 Account Number Account Description Project Budget Current Yr Rev/Exp Total Project Rev/Exp % Complete Revenue H10-5031-0000-0000 INTERFUND TRANSFERS - - - $ - $ - $ - Expenditure H10-1440-0200-0000 ENGINEERING - WATER PHASE 2 $ 991,130 $ 239,424 $ 268,320 27.07% H10-8340-0200-0000 WATERLINE REPLACEMENTS - PHASE 2 $ - $ 4,692 $ 4,692 $ 991,130 $ 244,116 $ 273,012

Monthly Cash Balances 2026 Fund Acct # Account 1/31/2026 2/28/2026 3/31/2026 4/30/2026 5/31/2026 General (A) A00-0201-0000 General Fund Cash $ 1,173,467 $ 1,078,342 $ 1,053,030 $ 972,238 $ 872,058 General (A) A00-0210-0000 Petty Cash $ 500 $ 500 $ 500 $ 500 $ 500 General (A) A00-0878-0300 Reserve for Tri-Seq $ 8,179 $ 8,202 $ 8,226 $ 8,250 $ 8,275 General (A) A00-0878-0600 Reserve for Sr. Facility $ 70,066 $ 70,258 $ 70,469 $ 70,673 $ 70,884 General (A) A00-0878-0700 Reserve for Tax Stable $ 96,875 $ 97,141 $ 97,433 $ 97,715 $ 98,006 General (A) A00-0878-0800 Reserve for Bldgs & Parks $ 143,767 $ 144,161 $ 144,594 $ 145,013 $ 145,446 General (A) A00-0878-0900 Reserve for Recreation $ 42,442 $ 42,558 $ 42,686 $ 42,810 $ 42,937 General (A) A00-0878-1000 Reserve for Drainage $ 144,101 $ 144,496 $ 144,930 $ 145,350 $ 145,783 $ 1,679,397 $ 1,585,657 $ 1,561,868 $ 1,482,550 $ 1,383,890 Highway (DB) DB0-0201-0000 Highway Cash $ 952,909 $ 886,166 $ 1,885,007 $ 1,833,993 $ 1,770,869 Highway (DB) DB0-0878-0100 Reserve or HWY Equipment $ 331,755 $ 332,664 $ 333,663 $ 334,631 $ 335,628 $ 1,284,664 $ 1,218,829 $ 2,218,670 $ 2,168,624 $ 2,106,497 Capital Projects (H) H00-0201-0000 Capital Projects Cash $ 296,631 $ 296,631 $ 216,726 $ 164,111 $ (201,607) Capital Projects (H) H03-0231-0000 Restricted Cash - Water Tank BAN $ 155,674 $ 156,101 $ 156,570 $ 157,024 $ 157,492 Capital Projects (H) H04-0231-0000 Restricted Cash - Waterline Repairs BAN $ 358,400 $ 355,177 $ 355,649 $ 356,686 $ 356,974 $ 810,705 $ 807,909 $ 728,945 $ 677,820 $ 312,858 Fire Protection (SF) SF0-0201-0000 Fire Fund Cash $ 151,041 $ 151,341 $ 1,287,781 $ 930,629 $ 822,099 Fire Protection (SF) Nationwide Restricted - LOSAP Fair Market Value $ 2,850,919 $ 2,868,223 $ 2,701,954 $ 2,814,398 $ 2,968,148 $ 3,001,960 $ 3,019,565 $ 3,989,735 $ 3,745,027 $ 3,790,247 Lighting (SL) L30-0201-0000 Lighting Fund Cash $ 9,272 $ 9,294 $ 24,115 $ 22,602 $ 21,152 $ 9,272 $ 9,294 $ 24,115 $ 22,602 $ 21,152 Ambulance (SM) SM0-0201-0000 Ambulance Fund Cash $ 103,312 $ 102,803 $ 241,014 $ 200,828 $ 186,023 Ambulance (SM) SM0-0878-0001 Reserve for Ambulance $ 145,303 $ 145,701 $ 146,139 $ 146,562 $ 146,999 $ 248,615 $ 248,504 $ 387,153 $ 347,390 $ 333,022 Garbage (SG/SR) SG0-0201-0000 Garbage & Refuse Fund Cash $ 238,740 $ 240,478 $ 1,104,502 $ 1,025,037 $ 946,346 $ 238,740 $ 240,478 $ 1,104,502 $ 1,025,037 $ 946,346 Water (SW) HA0-0201-0000 (HA) Water District #1 $ 205,462 $ 205,952 $ 403,174 $ 404,212 $ 405,309 Water (SW) HB0-0201-0000 (HB) Water District #2 $ 108,916 $ 109,176 $ 148,155 $ 148,537 $ 148,940 Water (SW) HC0-0201-0000 (HC) Water District #3 $ 150,529 $ 91,815 $ 339,468 $ 340,343 $ 350,137 Water (SW) HC0-0878-0100 Reserve for Debt - Dist. 3 $ 405,007 $ 406,117 $ 407,337 $ 408,518 $ 409,736 Water (SW) HD0-0201-0000 (HD) Water Ext. 1 $ 56,241 $ 56,375 $ 58,810 $ 58,961 $ 59,121 Water (SW) HE0-0201-0000 (HE) Water Ext. 2 $ 182,709 $ 183,146 $ 212,841 $ 213,389 $ 213,968 Water (SW) HF0-0201-0000 (HF) Water Dist. 3 Ext. $ 34,435 $ 34,517 $ 45,585 $ 45,703 $ 45,827 $ 1,143,299 $ 1,087,098 $ 1,615,370 $ 1,619,663 $ 1,633,037 Total held by Town $ 5,565,733 $ 5,349,111 $ 8,928,404 $ 8,274,315 $ 7,558,900 Total held at Nationwide (Fire LOSAP) $ 2,850,919 $ 2,868,223 $ 2,701,954 $ 2,814,398 $ 2,968,148 $ 8,416,652 $ 8,217,335 $ 11,630,358 $ 11,088,713 $ 10,527,049

TOWN OF BOSTON, NEW YORK Statement of Changes in Cash Balances and Statements of Cash Receipts and Cash Disbursements of the Town Clerk for the Year Ended December 31, 2025

TOWN OF BOSTON, NEW YORK Town Clerk Table of Contents Year Ended December 31, 2025 Page Financial Statements: Statement of Changes in Cash Balances............................................................................................. 1 Statement of Cash Receipts and Cash Disbursements— Town Clerk Fees............................................................................................................................ 2 Statement of Cash Receipts and Cash Disbursements— Taxes and Assessments ................................................................................................................. 3

TOWN OF BOSTON, NEW YORK Town Clerk Statement of Changes in Cash Balances Year Ended December 31, 2025 Town Clerk Town Clerk Taxes and Fees Assessments Cash balances, January 1, 2025 $ 12,378 $ 103 Add: Cash receipts 160,521 8,223,801 Deduct: Cash disbursements 163,748 8,223,804 Cash balances, December 31, 2025 $ 9,151 $ 100 1

TOWN OF BOSTON, NEW YORK Town Clerk Statement of Cash Receipts and Cash Disbursements—Town Clerk Fees Year Ended December 31, 2025 Type of Funds Petty State Town Cash Fees Fees Total Cash balances, January 1, 2025 $ 200 $ 84 $ 12,094 $ 12,378 Cash Receipts Photocopies - - 12 $ 12 Town maps - - 14 $ 14 Birth Certificates - - 70 $ 70 Death certificates - - 1,220 $ 1,220 Marriage certificates - - 360 $ 360 Marriage licenses - 585 455 $ 1,040 Decals - 10,781 537 $ 11,318 Faxes - - 45 $ 45 FOIL requests - - 6 $ 6 Disposition of dog - - 150 $ 150 Use of facility fees - - 525 $ 525 Use of sporting facility - - 5,530 $ 5,530 Variance - - 3,600 $ 3,600 Games of chance licenses - 15 10 $ 25 Games of chance proceeds - - 186 $ 186 Refuse license - - 300 $ 300 Building permits - - 90,619 $ 90,619 Site plan review - - 250 $ 250 Certificate of occupancy - - 3,025 $ 3,025 Planning sub division - - 3,250 $ 3,250 Telecom facility - - 1,000 $ 1,000 Public hearing fee - - 200 $ 200 Cert. of zoning compliance - - 4,725 $ 4,725 Late fee zoning law - - 250 $ 250 Temporary cert of occupy - - 250 $ 250 STR permit - - 350 $ 350 Special permit - - 400 $ 400 Special use permit - - 350 $ 350 Sign permits - - 205 $ 205 Mobile home park license - - 8,190 $ 8,190 Peddler permit - - 50 $ 50 Refuse and garbage - - 11,890 $ 11,890 Bag Sticker - - 1,767 $ 1,767 Additional Tote Fees - - 630 $ 630 Dog licenses - 893 7,386 $ 8,279 Total cash receipts - $ 12,274 $ 148,247 $ 160,521 Cash Disbursements State fees - 12,297 - $ 12,297 Town fees - - 151,451 $ 151,451 Total cash disbursements - 12,297 151,451 $ 163,748 Cash balances, December 31, 2025 $ 200 $ 61 $ 8,890 $ 9,151 2

TOWN OF BOSTON, NEW YORK Town Clerk Statement of Cash Receipts and Cash Disbursements—Taxes and Assessments Year Ended December 31, 2025 Cash balance, January 1, 2025 $ 103 Cash receipts: County and town taxes: Town taxes $ 3,437,224 County taxes 4,764,035 Penalties and interest 14,481 8,215,740 Interest from bank accounts 8,061 Total cash receipts 8,223,801 Cash disbursements: Remittances to Erie County Commissioner of Finance: County taxes 4,764,035 4,764,035 Remittances to Town of Boston Supervisor: Town taxes and assessments 3,437,224 Penalties and interest 14,481 Interest from bank accounts 8,064 3,459,769 Total cash disbursements 8,223,804 Cash balance, December 31, 2025 $ 100 3

Appendix D: General Recordkeeping Requirements for Town Clerks Adequate accounting records and effective procedures should be in place to account for and report town clerk financial activities properly. Some basic and essential recordkeeping and reporting procedures include the following: 1. Maintain a cashbook, which chronologically identifies all receipts and disbursements. 2. Make all disbursements by check, except as otherwise authorized by law, such as authorized petty cash disbursements. 3. Maintain official bank accounts in designated depositories. 4. Deposit all moneys received to official bank account no later than the third business day after $250 has been collected (Town Law Section 30 [1-a]). 5. Perform a monthly reconciliation of cash with amount in the bank and related liabilities. 6. Prepare monthly reports and remit collections to the supervisor and agencies on a timely basis: • To the Town Supervisor – for fees and other moneys collected belonging to the town no later than the fifteenth day of each month following receipt (Town Law Section 27[1]). • To the New York State Department of Health – for marriage license fees on or before the fifteenth day of each month (Domestic Relations Law Section 15[3]). • To the New York State Department of Agriculture and Markets – Dog Licensing Unit and County Treasurer – for dog license fees on or before the fifth day of each month (Agriculture and Markets Law Section 111[])). • To the New York State Department of Environmental Conservation (DEC) – for conservation (hunting/fishing) license fees as applicable via the DEC’s automated system (Environmental Conservation Law Section 11-0713; 6 NYCRR Section 177.4). The town clerk of certain towns may also serve as the tax-collecting officer (see Town Law Section 36). As collecting officer, the town clerk generally would be responsible for collecting both town real property taxes and county real property taxes that are levied within the town. A portion of the taxes collected (the amount levied by the town) is remitted to the town supervisor, and any residual amount is paid to the county treasurer (see Town Law Section 35). Because of some unique or additional legal requirements pertaining to tax collecting officers, a separate audit checklist has been developed for this portion of the clerk’s functions. Fiscal Oversight Responsibilities of the Governing Board 26 LOCAL GOVERNMENT MANAGEMENT GUIDE

Appendix D: General Recordkeeping Requirements for Town Clerks Checklist for Review of Town Clerk’s Records Cash Receipts YES NO Is the cash receipts journal up-to-date? □ □ Is the cash receipts journal maintained in a manner that identifies the date received, payer, purpose, and the amount either individually or totals referenced to subsidiary □ □ receipt records (e.g., water rents receipts register)? Are un-deposited cash receipts safeguarded? □ □ Are duplicate deposit slips kept? □ □ Do deposit amounts agree with cash receipt amounts? □ □ Are deposits made timely (no later than the third business day after $250 has been □ □ collected) and recorded up-to-date? 12/31/25 $1,396.50 Last Recorded Deposit: Date_______ Amount_______ Is the cash receipts journal totaled and summarized monthly? □ □ Cash Disbursements YES NO Is the cash disbursements journal up-to-date? □ □ Is the cash disbursements journal maintained in a manner to identify amounts disbursed either individually or totals referenced to abstracts or payrolls? □ □ Are pre-numbered checks used for all disbursements made by check? □ □ Are all checks signed by the town clerk? □ □ Are canceled checks or check images returned with bank statements and maintained on file? □ □ Are all unused checks properly controlled (blank check stock)? □ □ Are checks recorded up-to-date? □ □ 1477 12/22/25 $37 Last Recorded Check: #_______ Date_______ Amount_______ Fiscal Oversight Responsibilities of the Governing Board 27 LOCAL GOVERNMENT MANAGEMENT GUIDE

Appendix D: General Recordkeeping Requirements for Town Clerks Cash Reconciliations YES NO Are bank accounts reconciled? By Whom?______________ Margaret Derk Monthly How Often?_______________ □ □ Who Reviews/Verifies Them?_______________ Sandra Quinlan, Clerk Is the bank reconciliation performed timely after the bank statement is received? □ □ Last Bank Reconciliation for Each Bank Account Bank Account Date Performed Month Ending x1513 1/5/2026 December 2025 Are reconciliations documented and available for review? □ □ Does the reconciled bank balance agree with the cash balance recorded in the accounting records? □ □ Deposit Protection YES NO Has the bank pledged adequate, eligible securities to protect town clerk deposits that exceed FDIC insurance, if applicable? □ □ Accountability YES NO Is accountability (what the town clerk owes) determined at the end of each month? □ □ Does the accountability amount agree with the bank reconciliation and supporting records? □ □ Are unissued licenses and permits (e.g., dog licenses) safeguarded? □ □ Are revenues from town clerk fees comparable with those of previous years? □ □ Financial Reporting YES NO Are monthly reports and payments made timely to the supervisor? □ □ Are monthly reports and payments made timely to other agencies? □ □ Do reported amounts on monthly reports agree with cash receipts and disbursements books? □ □ Fiscal Oversight Responsibilities of the Governing Board 28 LOCAL GOVERNMENT MANAGEMENT GUIDE

Appendix D: General Recordkeeping Requirements for Town Clerks Receivables YES NO (if applicable, such as water rents) Are receivable control accounts maintained? □ N/A □ Is there indication that the receivable control accounts are reconciled to the detail subsidiary records? □ N/A □ Comments and Conclusions Drescher & Malecki LLP has completed Appendix D Checklist - General Recordkeeping Requirements for Town Clerks for the Town of Boston on behalf of the Town Board for December 31, 2025. DM 4/21/2026 Fiscal Oversight Responsibilities of the Governing Board 29 LOCAL GOVERNMENT MANAGEMENT GUIDE

Obtained from "Fiscal Oversight Responsibilities of the Governing Board" produced by the NYS Comptroller's office. D&M deteremined whether each item was being performed through testing and Appendix E: discussions with the Town Clerk. General Recordkeeping Requirements for Tax Collecting Officers In order to accomplish their responsibilities and properly account for tax collections, collectors and receivers of taxes and assessments should, and in some cases must, comply with the following: 1. Maintain tax warrants, tax rolls, tax bills (statement of taxes due), and other documents relating to tax accounts. 2. Maintain a cashbook, which chronologically identifies all receipts and disbursements. 3. Maintain official bank accounts in designated depositories. 4. Issue acceptable receipt forms to acknowledge all moneys collected (tax bill and tax receipts are generally one document). 5. Deposit all moneys received in a timely manner. For Towns Only: Deposit to the appropriate bank account(s) within 24 hours of collection. 6. Make all disbursements by check except for authorized petty cash payments. 7. For Towns Only: Generally, remit tax collections to the supervisor at least once a week until payment in full of all moneys payable to him/her pursuant to the warrant have been made. 8. For Towns Only: After payment to the supervisor in full of all moneys payable to him/her pursuant to the warrant, remit additional tax collections, if any, to the county treasurer by the 15th day of the month following collection. 9. Prepare a list of unpaid taxes at expiration of the warrant, and complete settlement with the county treasurer, if applicable. (See, generally, Town Law Section 35, pertaining to the powers and duties of collectors, and Town Law Section 37, pertaining to the powers and duties of receivers of taxes and assessments.) An Important Initial Step in the Audit Process for Tax Collectors and Receivers Following the tax collection period, the tax collector or receiver is required to account for or settle up real property taxes that the collector or receiver was responsible for collecting. The accounting is made to the county treasurer, and is considered an important and integral part of any audit and/or oversight process. Before the town board audits the records of the tax collector or receiver, a copy of the settlement sheet should be obtained and reviewed. If necessary, inquiry should be made with the county treasurer to find out if there were any known problems or concerns with the collector’s or receiver’s records or accounting at the time of settlement. Note: An audit of the tax collector or receiver could be done any time after settlement with the county treasurer. Once the collector or receiver has settled with the county, there should be no further activity and the bank account balance should be zero (unless the bank, at the time of opening the account, required a minimum amount to be held in the account). Fiscal Oversight Responsibilities of the Governing Board 30 LOCAL GOVERNMENT MANAGEMENT GUIDE

Appendix E: General Recordkeeping Requirements for Tax Collecting Officers Checklist for Review of Tax Collecting Officer’s Records Settlement YES NO Is a copy of the collector’s or receiver’s settlement sheet available? □ □ Have all settlement issues/concerns been adequately resolved? □ □ Bank Accounts YES NO Is the bank account reconciled after bank statements are received? □ □ Last Bank Reconciliation for Each Bank Account: December 31, 1/5/2026 Date Performed_______________ 2025 Month Ending_______________ Note: Tax collector’s bank account balance should be $0.00 at the beginning of the collection period NOTE: 12/31/2025 Bank Balance of $14.49. Represents outstanding check. Cash Receipts YES NO Is the cash receipts journal maintained in a manner sufficient to identify the date received, payer, tax account number, tax amount, interest amount and other □ □ appropriate information? Are deposits identified? □ □ Are duplicate deposit slips kept? □ □ Do deposit amounts agree with cash receipt amounts? □ □ Are bank deposits timely or (for towns) within 24 hours of collection? □ □ Cash Disbursements YES NO Are pre-numbered checks used for all disbursements other than petty cash? □ □ Are all checks signed by the tax collector or receiver? □ □ Are canceled checks or check images returned with bank statements and maintained on file? □ □ Deposit Protection YES NO Has the bank pledged adequate, eligible securities to protect tax collector deposits that exceed FDIC insurance protection, when applicable? □ □ Fiscal Oversight Responsibilities of the Governing Board 31 LOCAL GOVERNMENT MANAGEMENT GUIDE

Appendix E: General Recordkeeping Requirements for Tax Collecting Officers Financial Reporting YES NO Are payments made at least weekly to the supervisor? □ □ Are receipt forms issued by the supervisor to acknowledge collection? □ □ Are payments made timely to the county treasurer? □ □ Accountability YES NO Are penalties assessed/collected on late payments? □ □ Is the total amount of penalties collected on overdue real property taxes comparable with that collected in previous year(s)? Do the amounts look reasonable? □ □ Is the tax collector or receiver treating his/her own tax bills properly, e.g.,penalties, if required? □ □ Are interest earnings remitted to the supervisor and/or the county as appropriate? (Check county resolution for guidance.) □ □ Are there significant safeguards for the protection of assets and cash, such as a safe or locked file cabinet, offices with locks on the door, regular deposits of cash, etc.? □ □ Comments and Conclusions Drescher & Malecki LLP has completed Appendix E Checklist - General Recordkeeping Requirements for Tax Collecting Officers for the Town of Boston Tax Collecting Department on behalf of the Town Board for year ended December 31, 2025. DM 4/22/2026. Fiscal Oversight Responsibilities of the Governing Board 32 LOCAL GOVERNMENT MANAGEMENT GUIDE

COUNTY OF ERIE WILLIAM E. GEARY, JR. COMMISSIONER DEPARTMENT OF PUBLIC WORKS June 10, 2026 Town of Boston 8500 Boston State Road Boston, NY 14025-9648 Attn: Jason Keding, Supervisor RE: Zimmerman Rd (CR 437) and Mayer Rd (CR 471) All-Way Stop Traffic Study Request Dear Supervisor Keding: The Erie County Department of Public Works has completed a traffic engineering investigation related to your request for an all-way stop study at the intersection of Zimmerman Rd (CR 437) and Mayer Rd (CR 471) in the Town of Boston. Section 2B.12 of the National Manual of Uniform Traffic Control Devices (MUTCD) gives criteria for an all-way STOP sign installation. All-way stop control can be useful as a safety measure at intersections if certain traffic conditions exist. Studies have found that unnecessary stops, when the intersection is clear of conflicting movements, can lead to general disrespect for STOP signs. The traffic engineering investigation was completed to compare this intersection to the all-way stop warrants outlined in the MUTCD, including a review of the crash history at the intersection, available sight distance, and a turning movement traffic count that was conducted on October 29, 2025. To determine available sight lines under typical conditions, the line-of-sight review was completed on May 19, 2026, once the vegetation had begun to bloom in the Spring. The warrants for an all-way stop have not been met based on these warrants, and an all-way stop is not recommended at this time. The County has reviewed the existing signage for opportunities to further increase driver awareness of the stop control at this intersection. While the existing 36” STOP sign on Mayer RATH BUILDING • 95 FRANKLIN STREET • ROOM 1400 • BUFFALO, NEY YORK • 14202 • (716) 858-8300 • www.erie.gov/dpw

Road is larger than the MUTCD suggested 30” size for this condition, it is recommended that 36” STOP signs with CROSS TRAFFIC DOES NOT STOP sub-plaques and red reflective post strips be dual posted, meaning one on the right side of the road and one on the left side of road. In addition, the Stop Ahead warning sign and yellow reflective post strip cover will be relocated closer to the intersection to meet current design guidelines. The Erie County DPW has found the use of reflective post strip covers highly effective at drawing driver attention to critical signs. This work will be completed by Erie County forces. While an all-way STOP is not recommended at this time, the signage changes are expected to improve driver awareness of the existing stop control and reduce crash rates at this intersection. If you have any additional questions regarding this matter, please feel free to contact me at (716) 858-8067. Sincerely, Gina Wilkolaski, P.E. Traffic Safety Engineer pc: William Geary – Commissioner Karen Hoak – Deputy Commissioner Darlene Svilokos, P.E. – Director of Engineering Anthony Scolese – District Engineer

COUNTY OF ERIE WILLIAM E. GEARY, JR. COMMISSIONER DEPARTMENT OF PUBLIC WORKS June 10, 2026 Town of Boston 8500 Boston State Road Boston, NY 14025-9648 Attn: Jason Keding, Supervisor RE: Zimmerman Rd (CR 437) and Rice Rd (CR 233) All-Way Stop Traffic Study Request Dear Supervisor Keding: The Erie County Department of Public Works has completed a traffic engineering investigation related to your request for an all-way stop study at the intersection of Zimmerman Rd (CR 437) and Rice Rd (CR 233) in the Town of Boston. Section 2B.12 of the National Manual of Uniform Traffic Control Devices (MUTCD) gives criteria for an all-way STOP sign installation. All-way stop control can be useful as a safety measure at intersections if certain traffic conditions exist. Studies have found that unnecessary stops, when the intersection is clear of conflicting movements, can lead to general disrespect for STOP signs. The traffic engineering investigation was completed to compare this intersection to the all-way stop warrants outlined in the MUTCD, including a review of the crash history at the intersection, available sight distance, and a turning movement traffic count that was conducted on October 30, 2025. To determine available sight lines under typical conditions, the line-of-sight review was completed on May 19, 2026, once the vegetation had begun to bloom in the Spring. The warrants for an all-way stop have not been met based on these warrants, and an all-way stop is not recommended at this time. The County has reviewed the existing signage for opportunities to further increase driver awareness of the stop control at this intersection. The existing STOP signs are 36” signs with RATH BUILDING • 95 FRANKLIN STREET • ROOM 1400 • BUFFALO, NEY YORK • 14202 • (716) 858-8300 • www.erie.gov/dpw

CROSS TRAFFIC DOES NOT STOP sub-plaques and red reflective post strips. These 36” STOP signs are larger than the MUTCD suggested 30” size for this condition and are recommended to remain. Stop Ahead warning signage with a yellow reflective post strip cover will be installed on Rice Road for westbound traffic approaching the intersection. The Erie County DPW has found the use of reflective post strip covers highly effective at drawing driver attention to critical signs. This work will be completed by Erie County forces. While an all-way STOP is not recommended at this time, the signage changes are expected to improve driver awareness of the existing stop control and reduce crash rates at this intersection. If you have any additional questions regarding this matter, please feel free to contact me at (716) 858-8067. Sincerely, Gina Wilkolaski, P.E. Traffic Safety Engineer pc: William Geary – Commissioner Karen Hoak – Deputy Commissioner Darlene Svilokos, P.E. – Director of Engineering Anthony Scolese – District Engineer

MEMO COUNTY OF ERIE DEPARTMENT OF ENVIRONMENT AND PLANNING DIVISION OF PLANNING AND ECONOMIC DEVELOPMENT TO: Chief Elected Officials – Erie County HOME Consortium; Coordinating Committee Members; Erie County Consortium Project Selection Committee; Erie County Industrial Development Agency; Lackawanna Community Development Corporation; Lackawanna Municipal Housing Authority; Southtowns Rural Preservation Company; and Tonawanda Municipal Housing Authority FROM: Paul J. D’Orlando, Principal Contract Monitor DATE: June 11, 2026 SUBJECT: Public Review of Draft 2025 Erie County Consolidated Annual Performance Report (CAPER) Below for your review is the link to the PDF version of the draft 2025 Erie County Consolidated Annual Performance Report (CAPER) for the following 2025 grant programs: • Erie County Consortium Community Development Block Grant • Erie County Consortium Emergency Solutions Grant Program • Erie County HOME Consortium – HOME Investment Partnership Program 2025 CAPER site: https://www3.erie.gov/environment/reports-documents Please forward all comments to my attention at the Erie County Department of Environment and Planning, Edward A. Rath County Office Building, Room 1014, 95 Franklin Street, Buffalo, NY 14202. Comments will be accepted through 4:00 P.M. on Friday, June 26, 2026. It should also be noted that a call-in public hearing will be held on Wednesday, June 17, 2026, at 9:30 A.M., in Room 1004 of the Edward A. Rath County Office Building, 95 Franklin Street, Buffalo, NY 14202. The call-in number is 858-2468 – Meeting Number 6409, Attendee Access Code 3690. Please call me at (716) 858-2194 should you have any questions. Erie County Department of Environment and Planning, Edward A. Rath Building, 95 Franklin Street, 10th Floor, Buffalo, New York 14202 (716) 858-8390 * Facsimile (716) 858-7248

FOR IMMEDIATE RELEASE June 11, 2026 NYSEG and RG&E Prepared for Storm Response Strong storms may cause outages throughout Companies’ service areas BINGHAMTON, N.Y. — June 11, 2026, 3:30 p.m. — New York State Electric & Gas (NYSEG) and Rochester Gas and Electric (RG&E) are preparing for severe weather expected Thursday and Friday that could cause widespread outages throughout their service areas. Current forecasts call for scattered rain and thunderstorms beginning Thursday. The initial system will move east on Friday as another front moves in that brings an increased risk for strong storms Western New York. Wind gusts during the peak of the storm could reach 60 miles per hour at peak intensity, potentially causing trees to fall on wires and poles, causing outages. The companies’ storm readiness team has been monitoring weather forecasts, finalizing plans, readying crews and equipment, and mobilizing employees for storm duty. Additional contract tree and line crews are on standby to support restoration efforts if outages occur. Company Preparations Readying Crews In preparation for the event, the Companies has pre-staged additional line and tree personnel across the state to assist with restoration efforts if needed. Company and contractor crews will be onsite and prepared to facilitate an effective and efficient response should outages occur. Equipment Summary The line and tree crews will be prepared to respond to any storm-related issues with bucket trucks, auger trucks, wood chippers, dump trucks, and backhoes. How to Stay Up to Date NYSEG and RG&E will provide updates throughout the event to the general public on their website and social media channels (Facebook and Twitter). Customers should also sign up for email alerts and download the NYSEG or RG&E mobile app to get the most up-to-date information. Safety Tips The Companies also offer customers the following reminders to prepare for the storm and stay safe if power outages do occur. Before a storm strikes: Internal Use

• You can use our mobile apps to report and check the status of outages. To download the application, customers should search “AVANGRID” in the Apple or Android app stores and select “NYSEG” or “RG&E”. The application is free to download. • Sign up for Outage Alerts to receive updates automatically by phone, text, or email as the Companies update the status of the restoration process in their area. Customers can sign up for outage alerts by visiting here for NYSEG and here for RG&E. • Keep battery-operated flashlights and radios on hand, along with supplies of drinking water and non-perishable foods. • Make sure that smart phones, tablets, and other mobile devices are fully charged. • Fill your car’s fuel tank. Stay Away from Downed Wires: • Stay at least 30 feet from a downed power line. • If a downed wire comes in contact with your vehicle, stay inside and wait for help. If you must get out because of fire or other danger, jump clear of the vehicle to avoid any contact with the vehicle and the ground at the same time. Land with your feet together and hop with feet together or shuffle away; don’t run or stride. • NYSEG customers should call 1.800.572.1131 and RG&E customers should call 1.800.743.1701 to report downed power lines or other hazardous situations. During a Power Interruption: • Contact neighbors to see if their power is off. A loss of power may be the result of a blown fuse or a tripped circuit breaker. • To report a power interruption, contact NYSEG at 1.800.572.1131 or RG&E at 1.800.743.1701. • Keep refrigerators and freezers closed as much as possible. Most food will last 24 hours if you minimize the opening of refrigerator and freezer doors. Power Restoration Priorities: The Companies’ first priorities are to respond to reports of downed power lines to keep the public safe. NYSEG customers are asked to call 1.800.572.1131 and RG&E customers are asked to call at 1.800.743.1701 to report downed wires. Once this vital public safety work is complete, the Companies will: • Assess the damage to the electricity delivery system. • Develop a detailed restoration plan. • Make repairs as quickly as possible. Internal Use

For additional information, including storm preparation tips, storm safety information, generator safety information, restoration priorities and emergency resources, visit Outage Central at NYSEG.com or RGE.com and on the Companies’ social media pages: • Facebook: @NYSEandG • Twitter: @NYSEandG • Instagram: @nyseg.co • Facebook: @RochGandE • Twitter: @RGandE • Instagram: @rochestergasandelectric ### About NYSEG: New York State Electric & Gas Corporation (NYSEG) is a subsidiary of Avangrid, Inc. Established in 1852, NYSEG operates approximately 35,000 miles of electric distribution lines and 4,500 miles of electric transmission lines across more than 40% of upstate New York. It also operates more than 8,150 miles of natural gas distribution pipelines and 20 miles of gas transmission pipelines. It serves approximately 894,000 electricity customers and 266,000 natural gas customers. For more information, visit www.nyseg.com. About RG&E: Rochester Gas and Electric Corporation (RG&E) is a subsidiary of Avangrid, Inc. Established in 1848, RG&E operates approximately 8,800 miles of electric distribution lines and 1,100 miles of electric transmission lines. It also operates approximately 10,600 miles of natural gas distribution pipelines and 105 miles of gas transmission pipelines. It serves approximately 378,500 electricity customers and 313,000 natural gas customers in a nine-county region in New York surrounding the City of Rochester. For more information, visit www.rge.com. About Avangrid: Avangrid, Inc. is a leading energy company in the United States working to meet the growing demand for energy for homes and businesses across the nation through service, innovation, and continued investments by expanding grid infrastructure and energy generation projects. Avangrid has offices in Connecticut, New York, Massachusetts, Maine, and Oregon, including operations in 25 states with approximately $50 billion in assets, and has two primary lines of business: networks and power. Through its networks business, Avangrid owns and operates seven electric and natural gas utilities, serving more than 3.4 million customers in New York and New England. Through its power generation business, Avangrid operates more than 80 energy generation facilities across the United States, and the company has a capacity of over 11 GW capable of powering over 3.1 million customers. Avangrid employs approximately 8,500 people and has been recognized by JUST Capital as one of the JUST 100 companies – a ranking of America’s best corporate citizens – in 2025 for the fifth consecutive year. The company was named among the World’s Most Ethical Companies in 2025 for the seventh consecutive year by the Ethisphere Institute. Avangrid is a member of the group of companies controlled by Iberdrola, S.A. For more information, visit www.avangrid.com. Media Contact: Michael Baggerman [email protected] 716.368.1284 Internal Use

1 Summary of SEQRA Changes in 2026-2027 Enacted State Budget, TED Part R As part of the 2026-2027 Enacted State Budget, TED Part S, amends the State Environmental Quality Review Act, or SEQRA, by adding new definitions, creating deadlines for certain agency determinations, establishing a new category of SEQRA-exempt “qualified actions,” and clarifying that these exemptions do not override other applicable federal, state, or local laws, including local zoning and land use authority. The law applies to pending proceedings on and after its effective date, except for actions where a determination requiring an environmental impact statement was made before the effective date. Adds new definitions to ECL § 8-0105 • Adds a definition of “previously disturbed site,” meaning a parcel that: o Has been substantially altered at least two years before the permit or authorization application; o Was altered by an occupied, formerly occupied, or demolished building, or by another improvement or use; o In smaller municipalities outside Census-defined urban areas, abuts, adjoins, or is opposite another parcel that has also been occupied, formerly occupied, improved, or used for at least two years; o Is generally not located in a FEMA 100-year floodplain or special flood hazard area, unless the municipality has adopted elevation requirements for new construction; o Is not currently used for agricultural purposes and has not been used for agricultural purposes during the immediately preceding two years or during three of the last five years; and o Is not located in a designated coastal erosion hazard area. • Adds a definition of “small community water system,” meaning a public water system that serves at least five service connections used by year-round residents, or regularly serves at least 25 year-round residents, and serves fewer than 3,300 people. • Adds a definition of “public school facilities,” meaning certain educational facilities in New York City under the jurisdiction of the New York City Department of Education. Creates deadline for initial EIS determination (amends ECL § 8-0109[4]) Updated 5/26/26

2 The responsible agency must make an initial determination regarding whether an environmental impact statement is required: • As early as possible in the formulation of the proposed action; and • No later than one year after the establishment of a lead agency. Creates deadline for EIS completion and release (amends ECL § 8-0109[5]) An agency must prepare and make the EIS available within two years after determining that a draft EIS is required. • The agency may extend the deadline in writing after consulting with the applicant. • The decision to extend the deadline remains within the agency’s discretion. • Any extension may provide only the additional time necessary to complete the draft EIS. In determining whether additional time is necessary, the agency may consider: • Changes made by the applicant to the project design after scoping that result in new significant environmental impacts; • Additional actions that could not reasonably have been anticipated during scoping; • The applicant’s failure to timely provide necessary information despite the agency’s good- faith efforts; or • Delays caused by circumstances beyond the control of the agency or the applicant. Creates new SEQRA exemptions for “qualified actions” (amends ECL § 8- 0111) One of the most significant changes in TED Part S is the creation of five new categories of “qualified actions” that are exempt from SEQRA review. In determining whether an application is exempt, the responsible agency must consider the project as a whole and determine that every aspect of the action either: • Meets the criteria for one of the new exemptions; or • Is otherwise exempt from SEQRA. The five new qualified actions are: 1. Certain housing projects in municipalities outside New York City Qualifying housing construction must: • Be connected to existing community or public water and sewer systems at the commencement of habitation; • Be located on a previously disturbed site; • Contain no more than 20 percent commercial, retail, community facility, or other non- industrial non-residential uses by gross floor area; • Not exceed 100 dwelling units; • Not exceed 20 dwelling units if located in a city, town, or village without zoning; • Not exceed 300 dwelling units if located within a Census-defined urban area; and • Not consist only of the construction of one single-family residence on a parcel of one acre or more. 2. Certain public park and trail projects on a previously disturbed site Qualifying projects include: Updated 5/26/26

3 • Public parks, provided the project does not include performance centers, athletic stadiums, mass-gathering venues, or other buildings or structures that do not serve public park, recreation, or open-space purposes; and • Multi-use bicycle and pedestrian trails. 3. Certain New York City public school facilities The bill exempts certain New York City public school facility projects that meet the statutory criteria. 4. Certain water and wastewater infrastructure projects Qualifying projects include projects that: • Replace, rehabilitate, or reconstruct municipal water or wastewater infrastructure in-kind and on the same site, including lead service line replacement; • Replace, rehabilitate, upgrade, or reconstruct an existing small community water system, including lead service line replacement; or • Provide sewer service to a disadvantaged community served by one or more inadequate sewage treatment systems, where DEC has determined that the project does not require a permit or approval under specified provisions of the Environmental Conservation Law. 5. Green infrastructure retrofits The bill exempts certain green infrastructure retrofit projects. Adds hazardous-materials certification requirements for certain exempt projects For certain housing and public school facility projects, Part S requires compliance with hazardous- materials-related safeguards. Depending on the type of action, the applicant may be required to certify that: • It complied and will continue to comply with all applicable laws, rules, and regulations regarding hazardous waste; • A Phase I Environmental Site Assessment has been conducted in accordance with federal all-appropriate-inquiries regulations; • The applicant has followed or will follow all applicable recommendations of the Phase I Environmental Site Assessment; and • The applicant will report contamination at, on, or under the parcel as required by law. These requirements do not apply to qualified actions initiated by an agency or where the applicant was previously granted an exemption for the same parcel under the relevant provisions. Creates deadline for determining whether an action qualifies for exemption For actions involving applications for permits or authorizations, the responsible agency must determine whether the action qualifies for one of the new SEQRA exemptions within 120 days of receiving the application. • The agency may extend the deadline in writing after consulting with the applicant. • The extension generally may not exceed 30 days. • An extension beyond 30 days is permitted only where: Updated 5/26/26

4 o The applicant changes the application after submission in a way that relates to exemption eligibility; o The applicant fails to timely provide necessary information despite the agency’s good-faith efforts; or o Circumstances beyond the control of the agency or applicant cause delay. If the agency fails to make a determination within the required time limits, the applicant may bring an Article 78 proceeding seeking appropriate relief, including a court order directing the agency to make a determination by a specified deadline. Adds statute of limitations provision (amends ECL § 8-0111 by adding new subdivision 7) • The time to commence a proceeding to review an agency determination under SEQRA, or under SEQRA’s implementing rules or regulations, begins when the agency determination approving or disapproving the action becomes final and binding on the petitioner or the person the petitioner represents. Adds construction clause preserving other laws and local authority (amends ECL § 8-0111 by adding new subdivision 8) • The bill provides that nothing in the law supersedes, limits, modifies, or affects requirements or procedures under federal, state, or local laws governing historic preservation or historic properties. • The bill also provides that it does not affect other applicable laws, rules, regulations, standards, criteria, or permitting procedures relating to matters such as: Disadvantaged communities; Stormwater management; Water quality; Air quality; Soil erosion and drainage; Freshwater wetlands; Tidal wetlands; Critical environmental areas; Threatened or endangered species; or Other applicable statutory or regulatory standards, criteria, and permitting procedures. • The bill further preserves the authority and discretion of cities, towns, and villages under applicable state or local law relating to zoning and land use, including things like site plan review; discretionary zoning or land use approvals; traffic studies; contamination testing; and determinations regarding wastewater and drinking water capacity. Updated 5/26/26

TOWN OF BOSTON – RESOLUTION NO. 2026-49 ALLOWING SOUTHTOWNS SLAMMERS SOFTBALL TO PLACE TEMPORARY STRUCTURE ON TOWN PROPERTY WHEREAS, the Town of Boston has an agreement to permit “Southtowns Slammers Softball” to use its storage shed at the softball fields at an agreed upon location; and WHEREAS, Southtowns Slammers Softball for several years has used a temporary structure near Diamond 4 on the Town’s property behind townhall to store equipment; and WHEREAS, the existing structure sustained damage that cannot be repaired, and Southtowns Slammers wish to replace the damaged temporary structure with an equivalent or better temporary structure for the same purposes; NOW THEREFORE BE IT RESOLVED, that Southtowns Slammers Softball League hereby is authorized to install a new 12-foot by 12-foot temporary structure at Diamond 4 to store Southtowns Slammers Softball League Equipment with the following conditions: 1. Southtowns Slammers Softball League shall pay all costs associated with installing and maintaining the structure, and removing the existing structure; 2. The structure will be removed at the expense of Southtowns Slammers Softball League upon 90-days’ written notice from the Town, for any reason deemed appropriate by the Town Board; 3. The temporary structure will be installed in an area agreed to by the Parks Department; and 4. The new temporary structure will be removed immediately if Southtowns Slammers Softball League ceases to maintain liability insurance naming the Town as an additional insured. On June 17, 2026, the question of the adoption of the foregoing Resolution was duly put to a vote on roll call, which resulted as follows:

Yes No Abstain Absent Councilmember Selby [ ] [ ] [ ] [ ] Councilmember Penders [ ] [ ] [ ] [ ] Councilmember Stephan [ ] [ ] [ ] [ ] Councilmember Martin [ ] [ ] [ ] [ ] Supervisor Keding [ ] [ ] [ ] [ ] ____________________________ Sandra L. Quinlan, Town Clerk

TOWN OF BOSTON – RESOLUTION NO. 2026 - 50 AUTHORIZATION TO ENTER INTO PROFESSIONAL SERVICES AGREEMENT WITH DRESCHER MALECKI LLP FOR ACCOUNTING SERVICES WHEREAS, the Town Board desires to enter into a professional services agreement with Drescher Malecki LLP for purposes of performing accounting services for the Town; and WHEREAS, Drescher Malecki LLP submitted a proposal dated January 1, 2026 to provide the following services: • Review of the Annual Financial Report as submitted to New York State; • Review of General Recordkeeping Requirements for Town Justices; • Review of General Recordkeeping Requirements for Tax Collecting Officers; • Review of General Recordkeeping Requirements for Town Clerks; and • Accounting services and projects of the Town as otherwise agreed upon. NOW, THEREFORE BE IT RESOLVED, that the Supervisor hereby is authorized, on behalf of the Town of Boston, to enter into a professional services agreement with Drescher Malecki LLP for purposes of performing accounting services during the year ending December 31, 2026 for the Town at the rates set forth in the proposal dated January 1, 2026. On June 17, 2026, the question of the adoption of the foregoing Resolution was duly put to a vote on roll call, which resulted as follows: Yes No Abstain Absent Councilmember Selby [ ] [ ] [ ] [ ] Councilmember Penders [ ] [ ] [ ] [ ] Councilmember Stephan [ ] [ ] [ ] [ ] Councilmember Martin [ ] [ ] [ ] [ ] Supervisor Keding [ ] [ ] [ ] [ ] ____________________________ Sandra L. Quinlan, Town Clerk

DRESCHER & MALECKI LLP 2 7 2 1 Tr a n s i t Ro a d , S u i t e 1 1 1 E l m a , N e w Yo r k 1 4 0 5 9 Te l e p h o n e : 7 1 6 . 5 6 5 . 2 2 9 9 Fa x : 7 1 6 . 3 8 9 . 5 1 7 8 January 1, 2026 Hon. Jason Keding, Supervisor Town of Boston 8500 Boston State Road Boston, New York 14025 Dear Supervisor Keding: Drescher & Malecki LLP (“D&M”, “we”, “us” or “our”) is pleased to provide the Town of Boston (the (the “Town” or “you”) with the professional services described below. This letter, and the attached Terms and Conditions Addendum and any other attachments incorporated herein (collectively, “Agreement”), confirms our understanding of the terms and objectives of our "accounting services" engagement and the nature and limitations of the services we will provide during the year ending December 31, 2026. This engagement between the Town and our firm will be governed by the terms of this Agreement. Accounting Services. Upon request of the Town, D&M is available to provide the following accounting services:  Review of the Annual Financial Report as submitted to New York State.  Review of General Recordkeeping Requirements for Town and Village Justice Courts.  Review of General Recordkeeping Requirements for Tax Collecting Officers.  Review of General Recordkeeping Requirements for Town Clerks.  Accounting services and projects of the Town as agreed upon between D&M and the Town.  Additional services upon request and regular communication as questions or concerns arise. When applicable, we will conduct our engagement in accordance with Statements on Standards for Accounting and Review Services (SSARSs) promulgated by the Accounting and Review Services Committee of the AICPA and comply with the AICPA's Code of Professional Conduct, including the ethical principles of integrity, objectivity, professional competence, and due care. We are not required to, and will not, verify the accuracy or completeness of the information you will provide to us for the engagement or otherwise gather evidence for the purpose of expressing an opinion or a conclusion. Accordingly, we will not express an opinion or a conclusion nor provide any assurance on financial information within our work product. Our engagement cannot be relied upon to identify or disclose any financial information misstatements relating to our work product, including those caused by fraud or error, or to identify or disclose any wrongdoing within the entity or noncompliance with laws and regulations. Nichole M. Ruf is the engagement director for the accounting services specified in this letter. Her responsibilities include supervising D&M’s services performed as part of this engagement and signing or authorizing another qualified firm representative to sign any relevant reports. In performing our services,

D&M will comply with the AICPA’s Code of Professional Conduct, which includes the ethical principles applicable to the services we have agreed to perform. Town’s Responsibility. The Town is responsible for the accuracy and completeness of records, documents, explanations, and other information, including significant judgements, you provide to us for the engagement. The Town will provide us with trial balances and other supporting data needed to perform our procedures. The Town is responsible for adopting sound accounting policies to maintain an adequate and efficient accounting system to allow for the safeguarding of assets, the proper authorization transactions, retention of adequate supporting documentation for those transactions and the design of a system of effective internal controls. The Town is responsible to prevent and detect fraud and to ensure that the Town complies with the laws and regulations applicable to its activities. By your signature below, you also acknowledge that the Town is responsible for all management decisions and responsibilities and for designating Ellie Pericak, Town Bookkeeper, whom you believe has suitable skills, knowledge, and experience to oversee our preparation of the Town’s financial information. You are responsible for evaluating the adequacy and results of the services performed and accepting responsibility for such services. Confidentiality. During the course of this engagement we may have access to proprietary information of the Town, including, without limitations, oral and written information and material concerning or pertaining to personnel information, plans and/or projects. We acknowledge that such information, regardless of its form, is confidential and proprietary to the Town, and that we shall not use, copy, or disclose the information in whole or in part in any manner or to any person or entity without the express prior written consent of a duly authorized officer of the Town. Indemnity. To the extent we are acting on behalf of the Town and at the direction of management, the Town agrees to indemnify us for any damages that may result from our good faith actions. Fees. The Town will only be billed for actual time worked. We will bill based on the hours of service provided at the following discounted hourly rates from January 1, 2026 through December 31, 2026: partners/directors $225; senior managers $200; managers $175; supervisory staff $150; and, staff $100. ****** Sincerely, Accepted and approved by the Town of Boston, New York: _______________________________ Hon. Jason Keding, Supervisor Town of Boston, New York

Terms and Conditions Addendum Overview This addendum to the engagement letter describes our standard terms and conditions ("Terms and Conditions") related to our provision of services to you. This addendum and the accompanying engagement letter comprise your agreement with us ("Agreement"). If there is any inconsistency between the engagement letter and this Terms and Conditions Addendum, the engagement letter will prevail to the extent of the inconsistency. For the purposes of this Terms and Conditions Addendum, any reference to "we," "us," or "our" is a reference to Drescher & Malecki LLP, and any reference to "you," or "your" is a reference to the party or parties that have engaged us to provide services. References to "Agreement" mean the engagement letter or other written document describing the scope of services, any other attachments incorporated therein, and this Terms and Conditions Addendum. Billing and Payment Terms We will bill you for our professional fees and out-of-pocket costs monthly as work progresses. Payment is due within 30 days of the date on the billing statement. Electronic Data Communication and Storage In the interest of facilitating our services to you, we may send data over the Internet, or store electronic data via computer software applications hosted remotely on the Internet or clouds. Your confidential electronic data may be transmitted or stored using these methods. We may use third party service providers to store or transmit this data, such as providers of tax return preparation software. In using these data communication and storage methods, our firm employs measures designed to maintain data security. We use reasonable efforts to keep such communications and data access secure in accordance with our obligations under applicable laws, regulations, and professional standards. We require our third party vendors to do the same. You recognize and accept that we have no control over the unauthorized interception or breach of any communications or data once it has been sent or has been subject to unauthorized access, notwithstanding all reasonable security measures employed by us or our third party vendors. You consent to our use of these electronic devices and applications and submission of confidential client information to third party service providers during this engagement. Third Party Service Providers or Subcontractors In the interest of enhancing our availability to meet your professional service needs while maintaining service quality and timeliness, we may use a third party service provider to assist us in the provision of services to you which may include receipt of your confidential information. This provider has established procedures and controls designed to protect client confidentiality and maintain data security. As the paid provider of professional services, our firm remains responsible for exercising reasonable care in providing such services, and our work product will be subjected to our firm's customary quality control procedures. By accepting the terms and conditions of our engagement, you are providing your consent and allow us to disclose your confidential information to a third party service provider, if such disclosure is necessary to deliver professional service or provide support services to our firm.

Terms and Conditions Addendum Records Management Record Retention and Ownership We will return all your original records and documents provided to us at the conclusion of the engagement. Your records are the primary records for your operations and comprise the backup and support for your work product. Our copies of your records and documents are not a substitute for your own records and do not mitigate your record retention obligations under any applicable laws or regulations. Workpapers and other documents created by us are our property and will remain in our control. Copies are not to be distributed without our prior written consent. Our workpapers will be maintained by us in accordance with our firm's record retention policy and any applicable legal and regulatory requirements. Our firm destroys workpaper files after a period of seven (7) years. Catastrophic events or physical deterioration may result in damage to or destruction of our firm's records, causing the records to be unavailable before the expiration of the retention period as stated in our record retention policy. Working Paper Access Requests by Regulators and Others State, federal and foreign regulators may request access to or copies of certain workpapers pursuant to applicable legal or regulatory requirements. Requests may also come in the form of peer review, ethics investigations or in the sale of the accounting practice. If requested, access to such workpapers will be provided under the supervision of firm personnel. Regulators may request copies of selected workpapers to distribute the copies or information contained therein to others, including other governmental agencies. If we receive a request for copies of selected workpapers, provided that we are not prohibited from doing so by law or regulation, we agree to inform you of such request as soon as practicable. You may, within the time permitted for our firm to respond to any request, initiate such legal action as you deem appropriate at your own expense to limit the disclosure of information. If you take no action within the time permitted for us to respond, or if your action does not result in a judicial order protecting us from supplying requested information, we may construe your inaction or failure as consent to comply with the request. Summons or Subpoenas All information you provide to us in connection with this engagement will be maintained by us on a strictly confidential basis. If we receive a summons or subpoena which our legal counsel determines requires us to produce documents from this engagement or testify about this engagement and we are not prohibited from doing so by law or regulation, we agree to inform you of such summons or subpoena as soon as practical. You may, within the time permitted for our firm to respond to any request, initiate such legal action as you deem appropriate at your sole expense to attempt to limit discovery. If you take no action within the time permitted for us to respond, or if your action does not result in a judicial order protecting us from supplying requested information, we may construe your inaction or failure as consent to comply with the request. If we are not a party to the proceeding in which the information is sought, you agree to reimburse us for our professional time and expenses, as well as the fees and expenses of our legal counsel, incurred in responding to such requests. This paragraph will survive termination of this Agreement. Disclaimer of Legal and Investment Advice

Terms and Conditions Addendum Our services under this Agreement do not constitute legal or investment advice. We recommend that you retain legal counsel and investment advisors to provide such advice. Limitations on Oral and Email Communications We may discuss with you our views regarding the treatment of certain items or decisions you may face. We may also provide you with information in an email. Any advice or information delivered orally or in an email (rather than through a memorandum delivered as an email attachment) will be based upon limited research and a limited discussion and analysis of the underlying facts. Additional research or a more complete review of the facts may affect our analysis and conclusions. Due to these limitations and the related risks, it may or may not be appropriate to proceed with any decision solely on the basis of any oral or email communication. You accept all responsibility, except to the extent caused by the gross negligence or willful misconduct of Drescher & Malecki LLP, for any loss, cost or expense resulting from your decision (i) not to have us perform the research and analysis necessary to reach a more definitive conclusion and (ii) to instead rely on an oral or email communication. The limitation in this paragraph will not apply to an item of written advice that is a deliverable of a separate engagement. If you wish to engage us to provide formal advice on a matter on which we have communicated orally or by email, we will confirm this in a separate engagement letter. Management Responsibilities While Drescher & Malecki LLP can provide assistance and recommendations, you are responsible for management decisions and functions, and for designating an individual with suitable skill, knowledge or experience to oversee any services Drescher & Malecki LLP provides. You are responsible for evaluating the adequacy and results of the services performed and accepting responsibility for such services. You are ultimately responsible for establishing and maintaining internal controls, including monitoring ongoing activities. Conflicts of Interest If we, in our sole discretion, believe a conflict has arisen affecting our ability to deliver services to you in accordance with either the ethical standards of our firm or the ethical standards of our profession, we may be required to suspend or terminate our services without issuing our work product. Alternative Dispute Resolution If a dispute arises out of or relates to this engagement letter including the scope of services engagement contained herein, or the breach thereof, and if the dispute cannot be settled through negotiation, the parties agree first to try to settle the dispute by mediation administered by the American Arbitration Association (“AAA”) under the Professional Accounting and Related Services Dispute Resolution Rules before resorting to arbitration, litigation, or some other dispute resolution procedure. The mediator will be selected by agreement of the parties. If the parties cannot agree on a mediator, a mediator shall be designated by the AAA. Any mediator so designated must be acceptable to all parties. The mediation will be conducted in New York State. The mediation will be treated as a settlement discussion and, therefore, will be confidential. The mediator may not testify for either party in any later proceeding related to the dispute. No recording or transcript shall be made of the mediation proceedings. The costs of any mediation proceedings shall be shared equally by all parties. Any costs for legal representation shall be borne by the hiring party.

Terms and Conditions Addendum Loss Limitation and Indemnification Drescher & Malecki LLP’s liability for all claims, damages, and costs arising from this engagement is limited to three times the total amount of fees paid by you to Drescher & Malecki LLP for services rendered under this agreement. You agree to indemnify, defend, and hold harmless Drescher & Malecki LLP and any of its partners, principals, shareholders, officers, directors, members, employees, agents or assigns with respect to any and all claims arising from this engagement, regardless of the nature of the claim, and including the negligence of any party, excepting claims arising from the gross negligence or intentional acts of the firm. Designation of Venue and Jurisdiction In the event of a dispute, you and we agree that the courts of the state of New York, County of Erie, shall have jurisdiction, and we agree to submit all disputes to the courts of the state of New York, County of Erie or the U.S. District Court for the Western District of New York, which is the proper and most convenient venue for resolution. We also agree that the law of the state of New York shall govern all such disputes. Proprietary Information You acknowledge that proprietary information, documents, materials, management techniques and other intellectual property we use are a material source of the services we perform and were developed prior to our association with you. Any new forms, software, documents or intellectual property we develop during this engagement for your use shall belong to us, and you shall have the limited right to use them solely within your business. All reports, templates, manuals, forms, checklists, questionnaires, letters, agreements and other documents which we make available to you are confidential and proprietary to us. Neither you, nor any of your agents, will copy, electronically store, reproduce or make available to anyone other than your personnel, any such documents. This engagement letter will apply to all materials whether in digital or “hard copy” format. Statute of Limitations You agree that any claim arising out of this Agreement shall be commenced within one (1) year of the delivery of the work product to you, regardless of any longer period of time for commencing such claim as may be set by law. A claim is understood to be a demand for money or services, the service of a suit, or the institution of arbitration proceedings against Drescher & Malecki LLP. Termination and Withdrawal We reserve the right to withdraw from the engagement without completing services for any reason, including, but not limited to, your failure to comply with the terms of this engagement letter or as we determine professional standards require.

Terms and Conditions Addendum Assumption All parties acknowledge and agree that the terms and conditions of this agreement will inure to any successor accounting firm by way of a merger or acquisition. As such, all rights and obligations under this engagement letter shall survive and be in force to the fullest extent permitted by law or regulation. Severability If any portion of this agreement is deemed invalid or unenforceable, said finding shall not operate to invalidate the remainder of the terms set forth in this engagement letter. Entire Agreement This engagement letter, including the Terms and Conditions Addendum and any other attachments, encompasses the entire agreement of the parties and supersedes all previous understandings and agreements between the parties, whether oral or written. Any modification to the terms of this engagement letter must be made in writing and signed by both parties. *****

TOWN OF BOSTON – RESOLUTION NO. 2026 - 51 APPROVING JUSTICE COURT AUDIT WHEREAS, pursuant to Uniform Justice Court Act§ 2019-a, each Town Justice must present their records and docket for an audit to be performed by the Town Board or an accountant retained by the Town Board to perform such an audit; and WHEREAS, Town Justices Calcedonio W. Calabrese and Debra K. Bender duly have presented their records and docket to the Town Board, and Dresher and Malecki LLP performed an audit of those records on April 16, 2026; and WHEREAS, the Town Board has reviewed the audit report prepared by Drescher and Malecki; and WHEREAS, the records of the Town Justices have been duly examined and the fines therein collected have been turned over to the proper officials of the Town of Boston as required by law; NOW THEREFORE BE IT RESOLVED, that the Town Board of the Town of Boston hereby approves the audit report prepared by Dresher and Malecki, LLP; and IT IS FURTHER RESOLVED, that the Town Clerk forward a copy of this Resolution and the Dresher and Malecki, LLP, audit report to the Office of Court Administration. On June 17, 2026, the question of the adoption of the foregoing Resolution was duly put to a vote on roll call, which resulted as follows: Yes No Abstain Absent Councilmember Selby [ ] [ ] [ ] [ ] Councilmember Penders [ ] [ ] [ ] [ ] Councilmember Stephan [ ] [ ] [ ] [ ] Councilmember Martin [ ] [ ] [ ] [ ] Supervisor Keding [ ] [ ] [ ] [ ] ____________________________ Sandra L. Quinlan, Town Clerk

TOWN OF BOSTON, NEW YORK Statement of Changes in Cash Balances and Statement of Cash Receipts and Cash Disbursements of the Town Justices for the Year Ended December 31, 2025

TOWN OF BOSTON, NEW YORK Town Justices Table of Contents Year Ended December 31, 2025 Page Financial Statements: Statement of Changes in Cash Balances............................................................................................. 1 Statement of Cash Receipts and Cash Disbursements........................................................................ 2

TOWN OF BOSTON, NEW YORK Town Justices Statement of Changes in Cash Balances Year Ended December 31, 2025 Cash balances, January 1, 2025 $ 20,230 Add: Cash receipts 171,555 Deduct: Cash disbursements 178,542 Cash balances, December 31, 2025 $ 13,243 1

TOWN OF BOSTON, NEW YORK Town Justices Statement of Cash Receipts and Cash Disbursements Year Ended December 31, 2025 Justice Justice Debra Bender Kyle Calabrese Total Cash balances, January 1, 2025 $ 10,929 $ 9,301 $ 20,230 Cash receipts: Fines 78,099 93,456 171,555 Total cash receipts 78,099 93,456 171,555 Cash disbursements: Payments to Town Supervisor 79,950 96,112 176,062 Bail forfeitures & refunds 2,480 - 2,480 Total cash disbursements 82,430 96,112 178,542 Cash balances, December 31, 2025 $ 6,598 $ 6,645 $ 13,243 2

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zpE mkG l{mop pkG k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ender: January, not dated XYZ[\][^_`^a[bcccccccccCalabrese: ccc\\\\d`eZJanuary, f\gebheinot cccdated cccccccccccc G jkE lmknop q kl  !!#'%"*$&!%+*!0B%'%3!D+.+"+','-6+,+,$0r/"%+(!7!.+(!"8 9 9 s$"%3!('/%!(!+.!&$,B,'%+(!"!A$&+,A0$%!!#'%+,A8 9 9 :-B!"2=3B=!!%3!!#'%"0$%!$,&=3$%('!(%+.!$(%+',"=!!%$)!,8ttttttttttttttttttt ttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttt ttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttt G jkE op pkp !!#'%"*$&!%+*!0B%'%3!r/"%+(!6'/%u/,&8 9 9 D'!#'%!&$*'/,%"$A!!=+%3&'()!%&+"#'"+%+',"$,&($"!10!"8 9 9 D'!#'%!&$*'/,%"$A!!=+%3($"3!(!+#%$,&&+"</"!*!,%<'')"8 9 9 v$"%!#'%"/<*+%%!&wx',%3y,&+,AtBender: tttttttt1/5/2026 D$%!tttttttttt*'/,%tttttttttt s$"%3!('/%!(!+.!&$,B,'%+(!"!A$Calabrese: &+,A0$%!!#'%+,A8 9 9 :-B!"2=3B=!!%3!!#'%"0$%!$,&=3$%('!(%+.!$(%+1/5/2026 ',"=!!%$)!,8ttttttttttttttttttt ttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttt tttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttt 01123456279

’ ‘$*“")”*&•&–‘)“‘)—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àabc]deafghijàkl^mn^ongpaae^g̀qqqqqqqqqqqqq rrrrrsttuvwxyzt{|}t|{{~zztx~vxyztv}€‚}~tƒxv„t†‡ˆ‰t|yt|}Šty‚„~‹ 12223:H2Z4@A29458524<8257:H@2452C8@?=@B2=@26782Q4562VSWXY2<8C:<6D22JJJ50 JJJJJJJJJJJJJJJJJJJJ Œ222E526782@;ZR8<2:F2C8@?=@B2945852<845:@4RQ8D K K Œ2223:H2Z4@A29458524<8257:H@2452C8@?=@B2F:<2Z:<82674@2P2?4A5D22JJJ0JJJJJJ Œ222Ž7462496=:@5274>82R88@264I8@26:2?=5C:582:F267858294585D22JJJJJJJJJJJJ JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ $**/$*‘$ Drescher & Malecki LLP has completed Appendix 10 Checklist - Review of Justice Court Clerk Records for the Town of Boston Justice Department on behalf of the Town Board for year ended December 31, 2025. DM 4/16/2026. 012456789  68 

Memo To: Town of Boston From: Drescher & Malecki LLP Date: 6/2/2026 Re: Office of the State Comptroller Checklists for Review of Departments Town Justice  Bail Account – While reviewing year end reconciliations for the Justice Department, it was noted that the bail bank accounts and respective bail listings include funds held for periods greater than 6 years. Justice Bender’s bail account balance is higher than the Bail Activity Statement by $557 and Justice Calabrese’s bail account is higher than the Bail Activity Statement by $3 at 12/31/2025. Per review of the Office of the New York State Comptroller, exonerated bail over 6 years should be surrendered to the Town and unidentified money in a justice’s bank account should be reported and paid into the Justice Court Fund, where it will be retained by the State until the court can properly identify the funds. Should the court later determine the person who posted the bail, they should contact the Justice Court Fund and request a refund.  Bank Reconciliations – While performing testing of the bank reconciliations for the Town Justice, it was noted that bank reconciliations are not signed and dated upon completion. Further, there is no secondary review. Per review of the Office of the New York State Comptroller, each Justice should review their related bank reconciliation and sign and date upon completion.  Bank Deposits – While performing testing of the monthly reports for the Town Justice it was noted that, of the ten receipts collected for Justice Calabrese in April that were tested, one was deposited outside of the 72-hour window. The receipt was collected on a Friday and deposited in the bank on the following Wednesday. Sundays are not counted in the 72-hour deposit window and consequently the deposit was made one day late. Receipts should be deposited in the bank within 72 hours of collection, excluding Sundays and holidays.

TOWN OF BOSTON - RESOLUTION NO. 2026 - 52 STANDARD WORK DAY AND REPORTING RESOLUTION WHEREAS, the New York State and Local Retirement System (“NYSLRS”) requires the adoption of a resolution regarding the standard work days for elected and appointed Town officials; and WHEREAS, the form annexed hereto as Exhibit A is the one prescribed by NYSLRS; and WHEREAS, the information contained on the annexed form is deemed complete and accurate to the best knowledge of the Town Board, except that Social Security Numbers are omitted from Exhibit A; NOW THEREFORE BE IT RESOLVED, that the Town of Boston hereby adopts the Standard Work Day and Reporting Resolution attached hereto as Exhibit A, that the Town Clerk is required to post this resolution on the Town website for 30 days, and that within 15 days after the 30-day posting period ends, after filling in the blanks for Social Security Numbers, the Standard Work Day and Reporting Resolution is to be filed with the Office of the State Comptroller. On June 17, 2026, the question of the adoption of the foregoing Resolution was duly put to a vote on roll call, which resulted as follows: Yes No Abstain Absent Councilmember Selby [ ] [ ] [ ] [ ] Councilmember Penders [ ] [ ] [ ] [ ] Councilmember Stephan [ ] [ ] [ ] [ ] Councilmember Martin [ ] [ ] [ ] [ ] Supervisor Keding [ ] [ ] [ ] [ ] ____________________________ Sandra L. Quinlan, Town Clerk

TOWN OF BOSTON RESOLUTION NO. 2026-53 AUTHORIZING INTERMUNICIPAL AGREEMENT WITH THE TOWN OF CONCORD FOR TEMPORARY DOG CONTROL SERVICES WHEREAS, the Town of Concord has requested temporary assistance from the Town of Boston to provide Dog Control Officer services during the period of August 14, 2026 through August 31, 2026, due to the unavailability of its own Dog Control Officer; and WHEREAS, the Town of Boston is willing to provide such assistance on a temporary, one-time basis, subject to the terms of an Intermunicipal Agreement; and WHEREAS, the proposed Intermunicipal Agreement provides that the Town of Boston shall not receive any general service fee for such assistance, but that the Town of Concord shall reimburse the Town of Boston for all actual costs incurred, including but not limited to transportation, veterinary expenses, boarding, and any other services rendered in connection with the handling and care of dogs from the Town of Concord; and WHEREAS, Article 5-G of the New York State General Municipal Law authorizes municipal corporations to enter into cooperative agreements for the performance of shared services; and WHEREAS, the Town Board finds that it is in the best interest of the Town to authorize this temporary cooperation to assist a neighboring municipality and ensure continuity of animal control services; NOW, THEREFORE, BE IT RESOLVED, that the Town Board of the Town of Boston hereby authorizes the Town Supervisor to execute the Intermunicipal Agreement with the Town of Concord, substantially in the form presented, for the provision of dog control services from August 14, 2026 through August 31, 2026, with all costs to be reimbursed by the Town of Concord; and be it further RESOLVED, that the Town Supervisor is hereby authorized to take any and all actions necessary to effectuate the terms of said Agreement.

On June 17, 2026, the question of the adoption of the foregoing Resolution was duly put to a vote on roll call, which resulted as follows: Yes No Abstain Absent Councilmember Selby [ ] [ ] [ ] [ ] Councilmember Penders [ ] [ ] [ ] [ ] Councilmember Stephan [ ] [ ] [ ] [ ] Councilmember Martin [ ] [ ] [ ] [ ] Supervisor Keding [ ] [ ] [ ] [ ] ____________________________ Sandra L. Quinlan, Town Clerk

INTERMUNICIPAL AGREEMENT FOR DOG CONTROL SERVICES This Agreement is made and entered into by and between the Town of Boston, having offices located at 8500 Boston State Road, Boston, New York 14025, and the Town of Concord, having offices located at 86 Franklin Street, Springville, New York 14141, both being municipal corporations organized under the Laws of the State of New York and authorized to enter into this Agreement pursuant to Article 5-G of the General Municipal Law. WITNESSETH Section 1. Term. This Agreement shall take effect on August 14, 2026, and shall automatically terminate on August 31, 2026, unless terminated earlier by written notice from either party. This is a one- time, non-renewing agreement. Section 2. Services. During the term of this Agreement, the Town of Boston shall make available its Dog Control Officer to respond to dog control matters occurring within the Town of Concord, including assistance with the capture, retrieval, and transport of dogs, subject to the availability of the Dog Control Officer. Section 3. Fees and Reimbursement. There shall be no service fee charged by the Town of Boston to the Town of Concord for the general availability of the Dog Control Officer. However, the Town of Concord agrees to fully reimburse the Town of Boston for all actual costs incurred in connection with any services rendered under this Agreement, including but not limited to veterinary expenses, boarding fees, rabies vaccinations, euthanasia services, and any other direct costs related to the handling of animals. Section 4. Delivery of Dogs. Any dogs impounded or seized in the Town of Concord pursuant to this Agreement shall be delivered to the animal shelter or holding facility designated by the Town of Concord. The Town of Boston Dog Control Officer shall transport the dog to that facility or coordinate delivery as otherwise arranged between the parties. Section 5. Boarding and Care. Boarding, evaluation, and care services shall be arranged and overseen by the Town of Concord through its designated animal shelter. However, if the Town of Boston incurs any direct expenses in relation to these services—such as transportation to veterinary care, vaccinations, or emergency shelter—the Town of Concord shall reimburse all such costs. This includes:

A. Veterinary care and vaccinations; B. Spay/neuter procedures for dogs not retrieved within five (5) days; C. Rabies vaccinations for unvaccinated dogs being reclaimed by owners; D. Humane euthanasia, if deemed necessary by a licensed veterinarian; and E. Any other direct costs borne by the Town of Boston related to the animal's custody. Section 6. Billing and Payment. The Town of Boston shall submit itemized invoices to the Town of Concord for any reimbursable expenses incurred. The Town of Concord shall remit payment within thirty (30) days of receipt of such invoice. Section 7. Indemnification. A. The Town of Boston shall defend, indemnify, and hold harmless the Town of Concord, its officers, employees, and agents, from any claims arising out of the negligence or misconduct of the Town of Boston in connection with this Agreement. B. The Town of Concord shall defend, indemnify, and hold harmless the Town of Boston, its officers, employees, and agents, from any claims arising out of the negligence or misconduct of the Town of Concord in connection with this Agreement. These indemnification provisions shall survive the termination of this Agreement. Section 8. Miscellaneous. A. This Agreement shall be governed by the laws of the State of New York, with venue for any litigation in Erie County. B. This Agreement constitutes the entire agreement between the parties and may not be modified except in a writing signed by both parties. IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the 17th day of June, 2026. TOWN OF BOSTON By: ____________________________________ Jason Keding, Supervisor TOWN OF CONCORD By: ____________________________________ Philip Drozd, Supervisor