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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