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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,