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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.