TB 2026-05-06 Agenda Packet (full text)

AGENDA REGULAR BOARD MEETING - TOWN OF BOSTON May 6, 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 March 18, 2026 2. Correction and Adoption of the Minutes from April 1, 2026 3. Correction and Adoption of the Minutes from April 22, 2026 4. Consideration of all Fund Bills ITEM NO. III CORRESPONDENCE 1. Town Clerk’s Report for March 2026 2. Dog Control Officer Report for March 2026 3. Code Enforcement Officer Report March 2026 4. March Income Statement & Cash Balances 5. 2025 Annual Financial Report 6. Comparative Year-End Fund Balances 7. Capital Projects Summary as of 12/31/25 8. 2025 Capital Projects – Expenditures by Funding Source 9. SLFRF Closeout Report – 2025 10. 2025 Energy Benchmarking Report & Associated Energy Use Charts 11. Appointment of Karla Mead, Deputy Town Clerk, FT 12. Erie County Department of Environment and Planning, Re: Community Development Block Grant Report – 4/01/2025-3/31/2026 13. Erie County Department of Environment and Planning, Re: Fair Housing Training opportunities 14. Dispatch Call Summary Reports – January, February, and March 2026 15. NYSEG and RG&E Encourage Customers to Call UDig Before You Dig

16. Application for Use of Meeting Facility – Town of Boston, Compliance Training, Day and Evening 17. Application for Use of Meeting Facility – Town of Boston – Board of Assessment Review 18. Application for Use of Meeting Facility – Boston Democratic Social Club ITEM NO. IV NEW BUSINESS 1. Requests from the Floor (3-minute time limit per person) 2. Resolution 2026 - 33 Allocating Excess 2025 Sales Tax & Budget Amendments 3. Resolution 2026 - 34 2025 Year-End Budget Amendments 4. Resolution 2026 - 35 2025 Year-End Budget Transfers 5. Resolution 2026 - 36 Authorizing Upgrade to the Highway Garage’s Fire Alarm System 6. Resolution 2026 - 37 Approval of Change Order – Fuel Tank Removal (SWAF #2) 7. Resolution 2026 - 38 Adoption of the Application for Display of Fireworks 8. Resolution 2026 - 39 Approval to Retain Deuel Archeology & Cultural Resource Management 9. Resolution 2026 – 40 Classifying Boston Water Improvement Phase 2 in the Town of Boston as a Type I Action, Establishing Lead Agency and Determining the Significance of Such Action, and Directing that the Negative Declaration be Published in Accordance with SEQRA 10. Resolution 2026 – 41 Adoption of Lateral Restrictions - Water/Sewer Service Within Agricultural Districts 11. Schedule a Public Hearing – Extending for an Additional Six (6) Months a Moratorium Prohibiting the Review and Approval of Applications and Issuance of Permits for Battery Energy Storage Systems 12. Approval of new member of Boston Fire Company, Carlos Ziminsky 13. Approval of new member of Boston Fire Company, Junior Firefighter Program, Robert Meyer 14. Approval of new members of Patchin Fire Company, Aidan Holmes and Ayven Malloy 15. Approve Leave of Absence – Tina Weisedel (7/20/26 – 8/28/26) 16. Approve Leave of Absences – Vera Langhans (7/10/26 – 7/20/26, 8/26/26 – 8/28/26, 9/2/26 – 9/4/26) ITEM NO. V OLD BUSINESS 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 3/31/26 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 - 0.00% 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 - 0.00% A00-1255-0000-0000 CLERK FEES 3,800 3,800 777 20.45% A00-1550-0000-0000 DOG CONTROL FEES 200 200 40 20.00% A00-1972-0000-0000 PROGRAM FOR AGING 1,500 1,500 - 0.00% A00-2001-0000-0000 PARK & RECREATION INCOME 5,000 5,000 - 0.00% A00-2025-0000-0000 SPECIAL RECREATIONAL FACILITY 3,000 3,000 75 2.50% A00-2089-0000-0000 CULTURAL & REC INCOME - - - 100.00% A00-2110-0000-0000 ZONING INCOME 2,500 2,500 400 16.00% A00-2401-0000-0000 INTEREST AND EARNINGS 75,000 75,000 14,298 19.06% 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 77 15.32% A00-2530-0000-0000 GAMES OF CHANCE INCOME 200 200 - 0.00% A00-2544-0000-0000 DOG LICENSES 5,500 5,500 898 16.33% A00-2545-0000-0000 LICENSES- OTHER 300 300 300 100.00% A00-2555-0000-0000 BUILDING PERMIT INCOME 60,000 60,000 6,880 11.47% A00-2590-0000-0000 OTHER PERMIT INCOME 1,000 1,000 - 0.00% A00-2610-0000-0000 FINES/FORFEITED BAIL 175,000 175,000 5,827 3.33% 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 - - 1,424 100.00% 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 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 $ 255,932 Expenditures A00-1010-1000-0000 TOWN BOARD-PER SVC $ 42,140 $ 42,140 $ 10,535 25.00% A00-1010-4000-0000 TOWN BD-CONTR 3,000 3,000 1,619 53.96% A00-1110-1000-0000 TOWN JUSTICE- PER SVC 145,993 145,993 34,683 23.76% A00-1110-2000-0000 JUSTICE - EQUIP 500 500 - 0.00% A00-1110-4000-0000 TOWN JUSTICE-CONTR 5,700 5,700 1,055 18.50% A00-1220-0100-0000 SUPERVISOR- PER SVC 192,862 192,862 40,907 21.21% A00-1220-0200-0000 SUPERVISOR- EQUIP 500 500 - 0.00% A00-1220-0400-0000 SUPERVISOR- CONTR 7,000 7,000 2,194 31.34% 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 1,065 30.43% A00-1340-0100-0000 BUDGET DIRECTOR- PER SVC 4,490 4,490 1,036 23.08% A00-1355-0100-0000 ASSESSOR-PERSONAL SVC 64,518 64,518 11,869 18.40% A00-1355-0200-0000 ASSESSOR - EQUIPMENT - - - 100.00% A00-1355-0401-0000 ASSESSOR- CONTR 3,000 3,000 159 5.31% 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 29,361 21.35% A00-1410-0200-0000 TOWN CLERK- EQUIP 500 500 - 0.00% A00-1410-0401-0000 TOWN CLERK- CONTR 3,250 3,488 508 14.56% A00-1420-0100-0000 TOWN ATTORNEY- PER SVC 20,775 20,775 5,194 25.00% A00-1420-0401-0000 ATTORNEY- CONTR 47,500 47,500 6,035 12.71% A00-1430-4000-0000 PERSONNEL- CONTR 8,100 8,100 1,500 18.52% A00-1440-0400-0000 ENGINEER- CONTR 20,000 22,146 - 0.00% A00-1460-0100-0000 RECORDS MGT- PER SVC 18,884 18,884 - 0.00% A00-1460-0200-0000 RECORDS MGT- EQUIP - - - 100.00% A00-1460-0401-0000 RECORDS MGT- CONTR 4,700 4,700 1,237 26.32% A00-1460-0402-0000 RECORDS MGT - GRANT CONTR 74,965 74,965 - A00-1620-0101-0000 BUILDINGS -PER SVC 36,823 36,823 6,677 18.13% A00-1620-0200-0000 BUILDINGS- EQUIP 50,000 50,000 - 0.00% A00-1620-0400-0000 BUILDINGS- CONTR 88,000 88,000 13,753 15.63% A00-1620-0402-0000 BUILDINGS- CONTR-REC CENTER 10,000 10,000 2,194 21.94% A00-1620-0403-0000 BUILDING- CONTR- HIGHWAY 16,000 16,000 1,455 9.09% A00-1620-0404-0000 BUILDING- CONTR- TROOPER BARRACKS 16,000 16,000 1,563 9.77% 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 19,118 54.62% A00-1670-0200-0000 CENT PRINT/MAIL- EQUIP - - - 100.00% A00-1670-0403-0000 CENT PRINT/MAIL- CONTR 22,000 22,000 5,674 25.79% 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 500 500 150 30.05% 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 5,700 26.39% A00-1990-0000-0000 CONTINGENT ACCOUNT 5,000 5,000 - 0.00%

A00-3310-0400-0000 TRAFFIC CONTROL-CONTR 6,000 6,000 563 9.39% A00-3510-0100-0000 DOG CONTROL- PER SVC 16,896 16,896 4,224 25.00% A00-3510-0200-0000 DOG CONTROL- EQUIP 250 250 - 0.00% A00-3510-0400-0000 DOG CONTROL- CONTR 3,000 3,000 31 1.04% A00-3620-0100-0000 SAFETY INSPECT-PER SVC 175,569 175,569 19,230 10.95% A00-3620-0200-0000 SAFETY INSPECT- EQUIP 500 500 - 0.00% A00-3620-0400-0000 SAFETY INSPECT- CONTR 9,000 9,000 1,949 21.66% A00-3989-0400-0000 Public Safety, Other - Cont. 1,400 1,400 - A00-5010-0100-0000 HIGHWAY SUPT-PER SVC 109,995 109,995 25,226 22.93% A00-5010-0200-0000 HIGHWAY SUPT - EQUIPMENT 500 500 - 0.00% A00-5010-0400-0000 HIGHWAY SUPT-CONTR 5,000 5,000 1,235 24.69% A00-5132-0400-0000 GARAGE-CONTR 26,000 26,000 8,559 32.92% A00-5182-0400-0000 STREET LIGHTING-CONTR 30,000 30,000 4,861 16.20% A00-6772-0100-0000 PROGRAM FOR AGING-PER SVC 4,000 4,000 172 4.31% A00-6772-0200-0000 NUTRITION EQUIPMENT & CHAIRS 40,383 40,383 9,474 23.46% A00-6772-0400-0000 PROGRAMS FOR AGING-CONTR 9,000 9,000 861 9.56% A00-7110-0100-0000 PARKS- PER SVC 156,336 156,336 14,771 9.45% A00-7110-0201-0000 EQUIPMENT 22,000 22,000 1,109 5.04% A00-7110-0400-0000 PARKS- CONTR 25,000 25,000 1,664 6.66% A00-7270-0100-0000 EVENT COORDINATOR - PER SVC 3,206 3,206 548 17.10% 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 1,138 25.00% A00-7510-0401-0000 HISTORIAN- CONTR 700 700 40 5.71% A00-7520-0400-0000 HISTORIAN PROP-CONTR 3,000 3,000 - 0.00% A00-7550-0400-0000 CELEBRATIONS- CONTR 25,000 25,000 - 0.00% A00-7620-0400-0000 ADULT REC- BOSTON SRS. 15,000 15,000 5,515 36.77% A00-7620-0402-0000 ADULT REC- BOS YOUNG @ HEART 15,000 15,000 1,675 11.17% 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 1,289 16.38% A00-8010-0400-0000 ZONING-CONTR 5,000 5,000 52 1.03% A00-8020-0100-0000 PLANNING-PER SVC 6,294 6,294 619 9.84% A00-8020-0400-0000 PLANNING- CONTR 8,000 8,000 295 3.69% A00-8410-0200-0000 ELECTRIC & POWER - EQUIP - - - 100.00% A00-8410-0400-0000 ELECTRIC & POWER - CONTR. - - 240 $240.00 A00-8540-0400-0000 DRAINAGE-CONTR - - - 100.00% A00-8710-0100-0000 CONSERVATION-PER SVC 3,147 3,147 34 1.09% A00-8710-0400-0000 CONSERVATION- CONTR 6,550 6,550 42 0.64% 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 16,470 18.10% A00-9040-0800-0000 WORKERS' COMPENSATION 19,000 19,000 18,444 97.07% A00-9050-0800-0000 UNEMPLOYMENT INSURANCE 6,000 6,000 - 0.00% A00-9055-0800-0000 DISABILITY INSURANCE 1,000 1,000 - 0.00% A00-9060-0800-0000 HOSPITAL AND MEDICAL INSURANCE 95,000 95,000 16,886 17.77% 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 $ 640,171

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 11,412 17.56% 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 $ 1,113,536 Expenditure DB0-5110-0100-0000 GENERAL REPAIRS-PER SVC $ 248,745 $ 248,745 $ - 0.00% DB0-5110-0400-0000 GENERAL REPAIRS-CONTR 203,647 203,647 - 0.00% DB0-5110-0410-0000 GEN REPAIRS-FUEL & DIESEL 60,000 60,000 11,781 19.63% DB0-5110-0420-0000 GEN REPAIRS- DRAINAGE 30,000 30,000 - 0.00% 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 14,506 22.32% DB0-5140-0100-0000 BRUSH & WEEDS-PER SVC (General Fund to Reimb) 33,235 33,235 - 0.00% 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 62,449 47.78% DB0-9010-0800-0000 STATE RETIREMENT 75,000 75,000 18,229 24.31% DB0-9030-0800-0000 SOCIAL SECURITY 40,000 40,000 8,530 21.32% 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 14,433 15.69% $ 1,705,939 $ 1,884,415 $ 282,028 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 95 13.61% $ 18,623 $ 18,623 $ 18,018 Expenditure L30-5182-0401-0000 CONTRACTS $ 20,000 $ 20,000 $ 3,150 15.75% $ 20,000 $ 20,000 $ 3,150 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 3,319 16.59% $ 1,185,104 $ 1,185,104 $ 1,168,423 Expenditure SF0-3410-0401-0000 CONTRACTS $ 756,204 $ 756,204 $ 31,488 4.16% 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 - 0.00% SF0-9040-0800-0000 WORKERS COMP INSURANCE 14,100 14,100 11,846 84.01% $ 1,185,104 $ 1,185,104 $ 47,129 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 1,941 38.81% SG0-2401-0000-0000 INTEREST EARNINGS 20,000 20,000 3,410 17.05% $ 1,053,140 $ 1,053,140 $ 1,033,491 Expenditure SG0-8160-0401-0000 GARBAGE CONTRACTUAL BFI $ 1,053,140 $ 1,053,140 $ 167,073 15.86% $ 1,053,140 $ 1,053,140 $ 167,073 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 2,284 20.76% $ 164,165 $ 164,165 $ 155,449 Expenditure SM0-4540-0200-0000 AMBULANCE- CAPITAL EQUIPMENT $ - $ 137,664 $ - 0.00% SM0-4540-0400-0000 CONTRACTUAL 148,165 148,165 56,516 38.14% SM0-9025-0800-0000 LOCAL PENSION FUND 10,000 10,000 - 0.00% SM0-9040-0800-0000 WORKER'S COMP 6,000 6,000 4,906 81.77% SM0-9730-0600-0000 BAN'S PRINCIPAL - - - 100.00% SM0-9730-0700-0000 BAN'S INTEREST - - - 100.00% $ 164,165 $ 301,829 $ 61,422

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 1,851 18.51% $ 236,977 $ 236,977 $ 228,828 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 4,500 852 18.93% $ 56,211 $ 56,211 $ 52,563 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 4,867 19.47% $ 289,028 $ 289,028 $ 268,895 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 58,932 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 $ 75,977 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 1,750 405 23.14% $ 4,756 $ 4,756 $ 3,411 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 1,359 27.17% $ 34,275 $ 34,275 $ 30,634 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 1,200 267 22.24% $ 12,178 $ 12,178 $ 11,245 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 $ - $ 3,150 $ 94,082 H04-5031-0000-0000 INTERFUND TRANSFERS - - - $ - $ 3,150 $ 94,082 Expenditure H04-8340-0200-0000 WATERLINE REPLACEMENTS - PHASE 1 Construction $ 2,415,741 $ - $ 2,141,597 88.65% Engineering 355,000 600 350,440 98.72% Advertisment for Bids - - 466 Permit Fees - - 110 $ 2,770,741 $ 600 $ 2,492,613 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 6,291 41,481 64.79% Removal $ 75,560 $ - $ 60,671 80.30% Mis. Exp. - Bidding / Paving Open Ground - - 3,619 Construction 293,000 19,950 19,950 6.81% $ 432,580 $ 26,241 $ 125,721 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 $ - $ 9,209 73.68% $ 12,500 $ - $ 9,209 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 $ 53,664 $ 82,560 8.33% $ 991,130 $ 53,664 $ 82,560

Monthly Cash Balances 2026 Fund Acct # Account 1/31/2026 2/28/2026 3/31/2026 General (A) A00-0201-0000 General Fund Cash $ 1,173,467 $ 1,078,342 $ 1,053,030 General (A) A00-0210-0000 Petty Cash $ 500 $ 500 $ 500 General (A) A00-0878-0300 Reserve for Tri-Seq $ 8,179 $ 8,202 $ 8,226 General (A) A00-0878-0600 Reserve for Sr. Facility $ 70,066 $ 70,258 $ 70,469 General (A) A00-0878-0700 Reserve for Tax Stable $ 96,875 $ 97,141 $ 97,433 General (A) A00-0878-0800 Reserve for Bldgs & Parks $ 143,767 $ 144,161 $ 144,594 General (A) A00-0878-0900 Reserve for Recreation $ 42,442 $ 42,558 $ 42,686 General (A) A00-0878-1000 Reserve for Drainage $ 144,101 $ 144,496 $ 144,930 $ 1,679,397 $ 1,585,657 $ 1,561,868 Highway (DB) DB0-0201-0000 Highway Cash $ 952,909 $ 886,166 $ 1,885,007 Highway (DB) DB0-0878-0100 Reserve or HWY Equipment $ 331,755 $ 332,664 $ 333,663 $ 1,284,664 $ 1,218,829 $ 2,218,670 Capital Projects (H) H00-0201-0000 Capital Projects Cash $ 296,631 $ 296,631 $ 216,726 Capital Projects (H) H03-0231-0000 Restricted Cash - Water Tank BAN $ 155,674 $ 156,101 $ 156,570 Capital Projects (H) H04-0231-0000 Restricted Cash - Waterline Repairs BAN $ 358,400 $ 355,177 $ 355,649 $ 810,705 $ 807,909 $ 728,945 Fire Protection (SF) SF0-0201-0000 Fire Fund Cash $ 151,041 $ 151,341 $ 1,287,781 Fire Protection (SF) Nationwide Restricted - LOSAP Fair Market Value $ 2,850,919 $ 2,868,223 $ 2,701,954 $ 3,001,960 $ 3,019,565 $ 3,989,735 Lighting (SL) L30-0201-0000 Lighting Fund Cash $ 9,272 $ 9,294 $ 24,115 $ 9,272 $ 9,294 $ 24,115 Ambulance (SM) SM0-0201-0000 Ambulance Fund Cash $ 103,312 $ 102,803 $ 241,014 Ambulance (SM) SM0-0878-0001 Reserve for Ambulance $ 145,303 $ 145,701 $ 146,139 $ 248,615 $ 248,504 $ 387,153 Garbage (SG/SR) SG0-0201-0000 Garbage & Refuse Fund Cash $ 238,740 $ 240,478 $ 1,104,502 $ 238,740 $ 240,478 $ 1,104,502 Water (SW) HA0-0201-0000 (HA) Water District #1 $ 205,462 $ 205,952 $ 403,174 Water (SW) HB0-0201-0000 (HB) Water District #2 $ 108,916 $ 109,176 $ 148,155 Water (SW) HC0-0201-0000 (HC) Water District #3 $ 150,529 $ 91,815 $ 339,468 Water (SW) HC0-0878-0100 Reserve for Debt - Dist. 3 $ 405,007 $ 406,117 $ 407,337 Water (SW) HD0-0201-0000 (HD) Water Ext. 1 $ 56,241 $ 56,375 $ 58,810 Water (SW) HE0-0201-0000 (HE) Water Ext. 2 $ 182,709 $ 183,146 $ 212,841 Water (SW) HF0-0201-0000 (HF) Water Dist. 3 Ext. $ 34,435 $ 34,517 $ 45,585 $ 1,143,299 $ 1,087,098 $ 1,615,370 Total held by Town $ 5,565,733 $ 5,349,111 $ 8,928,404 Total held at Nationwide (Fire LOSAP) $ 2,850,919 $ 2,868,223 $ 2,701,954 $ 8,416,652 $ 8,217,335 $ 11,630,358

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 Authorization Article 3, Section 30 of the General Municipal Law 1. ***Every Municipal Corporation*** shall annually make a report of its financial condition to the Comptroller. Such report shall be made by the Chief Fiscal Officer of such Municipal Corporation*** 5. All reports shall be certified by the officer making the same and shall be filed with the Comptroller*** it shall be the duty of the incumbent officer at the time such reports are required to be filed with the Comptroller to file such report*** Certification Statement I, Jason Keding (LG140308300000A), hereby certify that I am the Chief Financial Officer of the Town of Boston, and that the information provided in the Annual Financial Report of the Town of Boston for the fiscal year ended 12/31/2025, is true and correct to the best of my knowledge and belief.

Table of contents Financial Statements ..................................................................................................................... 1 A - General .................................................................................................................. 2 DA - Highway Town-wide .................................................................................................................. 20 H - Capital Projects .................................................................................................................. 31 SF - Special District(s) Fire Protection .................................................................................................................. 39 SL - Special District(s) Lighting .................................................................................................................. 45 SM - Special District(s) Miscellaneous .................................................................................................................. 50 SR - Special District(s) Refuse and Garbage .................................................................................................................. 56 SW - Special District(s) Water .................................................................................................................. 61 TC - Custodial .................................................................................................................. 69 K - Schedule of Non-Current Government Assets .................................................................................................................. 74 W - Schedule of Non-Current Government Liabilities .................................................................................................................. 76 Supplemental Schedules ..................................................................................................................... 77 Statement of Indebtedness .................................................................................................................. 78 Bond Repayment .................................................................................................................. 80 Bank Reconciliation .................................................................................................................. 82 Employee and Retiree Benefits .................................................................................................................. 84

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 Financial Statements Financial information for the following funds and accounts groups are included in the Annual Financial Report filed by your government for the fiscal year ended 2025 and has been used by the OSC as the basis for preparing this Annual Financial Report for the fiscal year ended 2025: List of funds being used • A - General • DA - Highway Town-wide • H - Capital Projects • SF - Special District(s) Fire Protection • SL - Special District(s) Lighting • SM - Special District(s) Miscellaneous • SR - Special District(s) Refuse and Garbage • SW - Special District(s) Water • TC - Custodial • K - Schedule of Non-Current Government Assets • W - Schedule of Non-Current Government Liabilities All amounts included in this Annual Financial Report for 2025 represent data filed by your government with OSC as reviewed and adjusted where necessary. 1 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 A - General A - General Balance Sheet 12/31/2025 12/31/2024 12/31/2023 Assets and Deferred Outflows Assets Cash and Cash Equivalents 200 - Cash $602,307.00 $1,244,815.00 $1,209,836.00 210 - Petty Cash $500.00 $500.00 $500.00 Total for Cash and Cash Equivalents $602,807.00 $1,245,315.00 $1,210,336.00 Investments 450 - Investments in Securities $821,089.00 $735,108.00 $1,143,992.00 Total for Investments $821,089.00 $735,108.00 $1,143,992.00 Restricted Investments 452 - Investments in Securities Special Reserves $503,889.00 $483,771.00 $460,013.00 Total for Restricted Investments $503,889.00 $483,771.00 $460,013.00 Net Taxes Receivable 250 - Taxes Receivable Current $1,500.00 $1,500.00 - Total for Net Taxes Receivable $1,500.00 $1,500.00 $0.00 Net Other Receivables 380 - Accounts Receivable $28,768.00 $28,900.00 $30,463.00 454 - Leases Receivable $649,300.00 $710,959.00 $775,368.00 Total for Net Other Receivables $678,068.00 $739,859.00 $805,831.00 2 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 A - General Balance Sheet 12/31/2025 12/31/2024 12/31/2023 Due From 391 - Due From Other Funds $28,896.00 - $250,000.00 440 - Due from Other Governments $103,299.00 $37,038.00 $28,926.00 NYS Trooper Rent, DASNY Grant, Erie County Polling Place, Clerk & Justice Fees Total for Due From $132,195.00 $37,038.00 $278,926.00 Other Assets 480 - Prepaid Expenses $39,726.00 $35,242.00 $22,417.00 Total for Other Assets $39,726.00 $35,242.00 $22,417.00 Total for Assets $2,779,274.00 $3,277,833.00 $3,921,515.00 Total for Assets and Deferred Outflows $2,779,274.00 $3,277,833.00 $3,921,515.00 3 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 A - General Balance Sheet 12/31/2025 12/31/2024 12/31/2023 Liabilities, Deferred Inflows and Fund Balances Liabilities Payables 600 - Accounts Payable $111,972.00 $132,082.00 $162,550.00 601 - Accrued Liabilities $29,111.00 $26,793.00 $11,412.00 Total for Payables $141,083.00 $158,875.00 $173,962.00 Other Liabilities 688 - Other Liabilities - $5,064.00 $186,151.00 Total for Other Liabilities $0.00 $5,064.00 $186,151.00 Total for Liabilities $141,083.00 $163,939.00 $360,113.00 Deferred Inflows Deferred Inflows of Resources 691 - Deferred Inflow Of Resources $504,722.00 $561,690.00 $621,906.00 Lease of Trooper Barracks / Taxes Receivable Total for Deferred Inflows of Resources $504,722.00 $561,690.00 $621,906.00 Total for Deferred Inflows $504,722.00 $561,690.00 $621,906.00 Fund Balance Nonspendable Fund Balance 806 - Not In Spendable Form $39,726.00 $35,242.00 $22,417.00 4 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 A - General Balance Sheet 12/31/2025 12/31/2024 12/31/2023 Total for Nonspendable Fund Balance $39,726.00 $35,242.00 $22,417.00 Restricted Fund Balance 878 - Capital Reserve $407,309.00 $391,047.00 $371,843.00 880 - Reserve For Tax Stabilization $96,580.00 $92,724.00 $88,170.00 Total for Restricted Fund Balance $503,889.00 $483,771.00 $460,013.00 Assigned Fund Balance 914 - Assigned Appropriated Fund Balance $560,702.00 $509,330.00 $399,467.00 915 - Assigned Unappropriated Fund Balance $4,411.00 $18,045.00 $103,441.00 Total for Assigned Fund Balance $565,113.00 $527,375.00 $502,908.00 Unassigned Fund Balance 917 - Unassigned Fund Balance $1,024,741.00 $1,505,816.00 $1,954,158.00 Total for Unassigned Fund Balance $1,024,741.00 $1,505,816.00 $1,954,158.00 Total for Fund Balance $2,133,469.00 $2,552,204.00 $2,939,496.00 Total for Liabilities, Deferred Inflows and Fund Balances $2,779,274.00 $3,277,833.00 $3,921,515.00 5 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 A - General Results of Operations 12/31/2025 12/31/2024 12/31/2023 Revenues and Other Sources Revenues Property Taxes 1001 - Real Property Taxes $141,964.00 $141,559.00 $164,464.00 1030 - Special Assessments $992.00 $1,341.00 $1,443.00 Total for Property Taxes $142,956.00 $142,900.00 $165,907.00 Property Tax Items 1089 - Other Tax Items $1,500.00 - - 1090 - Interest and Penalties on Real Prop Taxes $22,555.00 $25,236.00 $23,053.00 Total for Property Tax Items $24,055.00 $25,236.00 $23,053.00 Non-Property Tax Items 1120 - Non Property Tax Distribution by County $1,085,754.00 $977,191.00 $1,072,754.00 1170 - Franchise Tax $104,788.00 $113,547.00 $121,774.00 Total for Non-Property Tax Items $1,190,542.00 $1,090,738.00 $1,194,528.00 Departmental Income 1255 - Clerk Fees $2,719.00 $3,319.00 $3,835.00 1550 - Public Pound Charges Dog Control Fees $150.00 $200.00 $175.00 1972 - Charges Programs for the Aging $2,363.00 $1,348.00 $1,739.00 2001 - Park and Recreational Charges $7,924.00 $5,766.00 $5,123.00 2025 - Special Recreational Facility Charges $6,055.00 $3,695.00 $975.00 2089 - Other Culture and Recreation Income $2,050.00 - - 6 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 A - General Results of Operations 12/31/2025 12/31/2024 12/31/2023 2110 - Zoning Fees $3,600.00 $3,200.00 $2,000.00 Total for Departmental Income $24,861.00 $17,528.00 $13,847.00 Use of Money and Property 2401 - Interest and Earnings $107,551.00 $146,605.00 $127,981.00 2420 - Natural Gas Leases and Royalties $507.00 $507.00 $512.00 2421 - Lease Payments Collected $56,968.00 $56,968.00 $56,968.00 Total for Use of Money and Property $165,026.00 $204,080.00 $185,461.00 Licenses and Permits 2530 - Games of Chance $196.00 $526.00 $292.00 2544 - Dog Licenses $7,386.00 $6,695.00 $5,727.00 2545 - Licenses Other $300.00 $300.00 $300.00 2555 - Building and Alteration Permits $103,919.00 $51,051.00 $38,650.00 2590 - Permits Other $9,195.00 $825.00 $470.00 Total for Licenses and Permits $120,996.00 $59,397.00 $45,439.00 Fines and Forfeitures 2610 - Fines and Forfeited Bail $118,100.00 $181,766.00 $167,739.00 Total for Fines and Forfeitures $118,100.00 $181,766.00 $167,739.00 Sales of Property and Compensation for Loss 2665 - Sales of Equipment - - $6,700.00 2680 - Insurance Recoveries - $7,909.00 $4,656.00 Total for Sales of Property and Compensation for Loss $0.00 $7,909.00 $11,356.00 7 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 A - General Results of Operations 12/31/2025 12/31/2024 12/31/2023 Other Revenues 2701 - Refunds of Prior Year Expenditures $2,851.00 $5,509.00 $1,427.00 2705 - Gifts and Donations $650.00 $7,961.00 - 2770 - Unclassified $100.00 $50.00 - Marriage Officiant Fee Total for Other Revenues $3,601.00 $13,520.00 $1,427.00 State Aid 3001 - State Aid Revenue Sharing $49,689.00 $49,689.00 $49,689.00 3005 - State Aid Mortgage Tax $227,631.00 $146,183.00 $131,908.00 3089 - State Aid Other $10,440.00 $17,312.00 $1,900.00 Polling Place, NYS Temporary Assistance Funds, NYSERDA 3097 - State Aid Capital Projects $75,000.00 - - 3305 - State Aid Civil Defense $5,354.00 - $7,200.00 3889 - State Aid Other Culture and Recreation $7,500.00 $7,500.00 $5,000.00 Total for State Aid $375,614.00 $220,684.00 $195,697.00 Federal Aid 4089 - Federal Aid Other - $181,151.00 $261,731.00 Total for Federal Aid $0.00 $181,151.00 $261,731.00 Total for Revenues $2,165,751.00 $2,144,909.00 $2,266,185.00 Total for Revenues and Other Sources $2,165,751.00 $2,144,909.00 $2,266,185.00 8 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 A - General Results of Operations 12/31/2025 12/31/2024 12/31/2023 Expenditures and Other Uses Expenditures General Government Support Legislative Board 10101 - Legislative Board - Personal Services $40,132.00 $38,220.00 $36,400.00 10104 - Legislative Board - Contractual $10.00 $326.00 $3,273.00 Total for Legislative Board $40,142.00 $38,546.00 $39,673.00 Judicial 11101 - Municipal Court - Personal Services $138,960.00 $130,284.00 $123,798.00 11102 - Municipal Court - Equipment and Capital Outlay $5,791.00 - $10,147.00 11104 - Municipal Court - Contractual $4,394.00 $3,921.00 $6,369.00 Total for Judicial $149,145.00 $134,205.00 $140,314.00 Executive 12201 - Supervisor - Personal Services $175,444.00 $159,787.00 $142,344.00 12202 - Supervisor - Equipment and Capital Outlay - - $316.00 12204 - Supervisor - Contractual $4,938.00 $6,104.00 $4,971.00 Total for Executive $180,382.00 $165,891.00 $147,631.00 Finance 13204 - Auditor - Contractual $19,068.00 $16,328.00 $14,225.00 13401 - Budget - Personal Services $4,275.00 $3,976.00 $3,786.00 9 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 A - General Results of Operations 12/31/2025 12/31/2024 12/31/2023 13551 - Assessment - Personal Services $40,946.00 $46,830.00 $47,249.00 13552 - Assessment - Equipment and Capital Outlay $2,681.00 - $321.00 13554 - Assessment - Contractual $1,082.00 $1,548.00 $3,534.00 13804 - Fiscal Agents Fees - Contractual $6,761.00 $6,701.00 $5,398.00 Total for Finance $74,813.00 $75,383.00 $74,513.00 Municipal Staff 14101 - Clerk - Personal Services $122,837.00 $111,960.00 $106,536.00 14102 - Clerk - Equipment and Capital Outlay $485.00 $238.00 $806.00 14104 - Clerk - Contractual $2,761.00 $2,129.00 $2,335.00 14201 - Law - Personal Services $19,785.00 $18,404.00 $17,527.00 14204 - Law - Contractual $60,388.00 $46,527.00 $36,429.00 14304 - Personnel - Contractual $6,595.00 $7,120.00 $6,500.00 14404 - Engineer - Contractual $23,331.00 $9,140.00 $14,500.00 14602 - Records Management - Equipment and Capital Outlay - - $7,600.00 14604 - Records Management - Contractual $3,976.00 $381.00 $723.00 Total for Municipal Staff $240,158.00 $195,899.00 $192,956.00 Shared Services 16201 - Operation of Plant - Personal Services $27,924.00 $30,343.00 $21,754.00 16202 - Operation of Plant - Equipment and Capital Outlay $1,418.00 $38,183.00 $43,387.00 16204 - Operation of Plant - Contractual $113,517.00 $120,440.00 $116,281.00 16502 - Central Communication System - Equipment and $84.00 $7,705.00 $5,073.00 Capital Outlay 16504 - Central Communication System - Contractual $32,588.00 $32,898.00 $32,649.00 10 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 A - General Results of Operations 12/31/2025 12/31/2024 12/31/2023 16702 - Central Printing and Mailing - Equipment and Capital - - $4,500.00 Outlay 16704 - Central Printing and Mailing - Contractual $13,510.00 $11,256.00 $14,753.00 Total for Shared Services $189,041.00 $240,825.00 $238,397.00 Special Items 19104 - Unallocated Insurance - Contractual $96,236.00 $86,491.00 $80,818.00 19204 - Municipal Association Dues - Contractual $4,195.00 $4,145.00 $4,160.00 19304 - Judgements and Claims - Contractual $508.00 $1,483.00 $274.00 19504 - Taxes and Assessments on Municipal Property - $4,402.00 $4,728.00 $4,016.00 Contractual 19894 - General Government Support, Other - Contractual $22,800.00 $21,600.00 $18,000.00 Grant Writer Total for Special Items $128,141.00 $118,447.00 $107,268.00 Total for General Government Support $1,001,822.00 $969,196.00 $940,752.00 Public Safety Traffic Control 33104 - Traffic Control - Contractual $3,786.00 $4,523.00 $5,278.00 Total for Traffic Control $3,786.00 $4,523.00 $5,278.00 Animal Control 35101 - Dog Control - Personal Services $16,091.00 $14,968.00 $14,255.00 35102 - Dog Control - Equipment and Capital Outlay - $562.00 - 35104 - Dog Control - Contractual $1,467.00 $1,267.00 $2,585.00 11 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 A - General Results of Operations 12/31/2025 12/31/2024 12/31/2023 Total for Animal Control $17,558.00 $16,797.00 $16,840.00 Other Public Safety 36201 - Safety Inspection - Personal Services $83,579.00 $91,078.00 $83,128.00 36202 - Safety Inspection - Equipment and Capital Outlay $1,938.00 $774.00 $290.00 36204 - Safety Inspection - Contractual $7,484.00 $3,048.00 $6,064.00 39894 - Public Safety, Other - Contractual $1,500.00 $1,500.00 - Property Clean-up Charges to be put on Tax Roll Total for Other Public Safety $94,501.00 $96,400.00 $89,482.00 Total for Public Safety $115,845.00 $117,720.00 $111,600.00 Transportation Highway 50101 - Highway and Street Administration - Personal Services $104,779.00 $100,004.00 $94,634.00 50104 - Highway and Street Administration - Contractual $4,363.00 $4,235.00 $3,462.00 51324 - Garage - Contractual $25,430.00 $24,982.00 $23,630.00 51824 - Street Lighting - Contractual $28,761.00 $36,581.00 $26,062.00 Total for Highway $163,333.00 $165,802.00 $147,788.00 Total for Transportation $163,333.00 $165,802.00 $147,788.00 Economic Assistance and Opportunity Economic Opportunity and Development 64104 - Publicity - Contractual $1,419.00 $3,654.00 - 67721 - Programs for the Aging - Personal Services $37,575.00 $35,041.00 $30,711.00 12 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 A - General Results of Operations 12/31/2025 12/31/2024 12/31/2023 67724 - Programs for the Aging - Contractual $8,364.00 $8,160.00 $11,498.00 Total for Economic Opportunity and Development $47,358.00 $46,855.00 $42,209.00 Total for Economic Assistance and Opportunity $47,358.00 $46,855.00 $42,209.00 Culture and Recreation Recreation 71101 - Parks - Personal Services $119,963.00 $112,310.00 $106,272.00 71102 - Parks - Equipment and Capital Outlay $18,875.00 $84,846.00 $56,814.00 71104 - Parks - Contractual $23,204.00 $22,790.00 $20,249.00 72701 - Band Concerts - Personal Services $2,760.00 $2,840.00 $2,704.00 72704 - Band Concerts - Contractual $7,778.00 $5,692.00 $10,001.00 73104 - Youth Programs - Contractual $75,000.00 $75,000.00 $75,000.00 Total for Recreation $247,580.00 $303,478.00 $271,040.00 Culture 75101 - Historian - Personal Services $4,335.00 $4,032.00 $3,840.00 75104 - Historian - Contractual $368.00 $267.00 $595.00 75202 - Historical Property - Equipment and Capital Outlay $4,635.00 $2,810.00 - 75504 - Celebrations - Contractual $17,256.00 $20,845.00 $13,678.00 76204 - Adult Recreation - Contractual $26,783.00 $28,842.00 $31,193.00 79894 - Culture And Recreation, Other - Contractual $1,000.00 $1,000.00 $1,000.00 Library Agreement Total for Culture $54,377.00 $57,796.00 $50,306.00 Total for Culture and Recreation $301,957.00 $361,274.00 $321,346.00 13 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 A - General Results of Operations 12/31/2025 12/31/2024 12/31/2023 Home and Community Services General Environment 80101 - Zoning - Personal Services $5,310.00 $2,968.00 $1,688.00 80104 - Zoning - Contractual $1,994.00 $1,076.00 $878.00 80201 - Planning and Surveys - Personal Services $1,065.00 $1,748.00 $1,835.00 80204 - Planning and Surveys - Contractual $6,090.00 $7,408.00 $10,042.00 Total for General Environment $14,459.00 $13,200.00 $14,443.00 Source of Power 84102 - Electric and Power - Equipment and Capital Outlay $6,490.00 $9,936.00 - Total for Source of Power $6,490.00 $9,936.00 $0.00 Natural Resources 87101 - Conservation - Personal Services $557.00 $662.00 $588.00 87104 - Conservation - Contractual $5,465.00 $5,759.00 $4,120.00 Total for Natural Resources $6,022.00 $6,421.00 $4,708.00 Special Services 88101 - Cemetery - Personal Services - $300.00 $300.00 88104 - Cemetery - Contractual $300.00 $900.00 - 89892 - Home and Community Services, Other - Equipment and - $90,941.00 - Capital Outlay 89894 - Home and Community Services, Other - Contractual $74,469.00 $76,493.00 $78,127.00 Brush Collection - Town Wide Total for Special Services $74,769.00 $168,634.00 $78,427.00 14 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 A - General Results of Operations 12/31/2025 12/31/2024 12/31/2023 Total for Home and Community Services $101,740.00 $198,191.00 $97,578.00 Employee Benefits Employee Benefits 90108 - State Retirement System - Employee Benefits $120,420.00 $102,641.00 $85,286.00 90308 - Social Security - Employee Benefits $72,763.00 $69,330.00 $64,614.00 90408 - Workers' Compensation - Employee Benefits $18,497.00 $17,592.00 $17,796.00 90508 - Unemployment Insurance - Employee Benefits $5,084.00 $12,567.00 $6,403.00 90558 - Disability Insurance - Employee Benefits $643.00 $538.00 $828.00 90608 - Hospital, Medical and Dental Insurance - Employee $78,719.00 $68,912.00 $70,290.00 Benefits Total for Employee Benefits $296,126.00 $271,580.00 $245,217.00 Total for Employee Benefits $296,126.00 $271,580.00 $245,217.00 Debt Service Debt Service 97106 - Serial Bonds - Debt Principal $45,000.00 $45,000.00 $45,000.00 97107 - Serial Bonds - Debt Interest $18,560.00 $20,135.00 $21,485.00 97886 - Leases - Debt Principal $4,523.00 $4,367.00 $4,436.00 97887 - Leases - Debt Interest $242.00 $397.00 $548.00 Total for Debt Service $68,325.00 $69,899.00 $71,469.00 Total for Debt Service $68,325.00 $69,899.00 $71,469.00 Total for Expenditures $2,096,506.00 $2,200,517.00 $1,977,959.00 15 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 A - General Results of Operations 12/31/2025 12/31/2024 12/31/2023 Other Uses Interfund Transfers Interfund Transfers 99019 - Transfers to Other Funds - Interfund Transfer - $134,624.00 - 99509 - Transfers to Capital Projects Fund - Interfund Transfer $487,980.00 $196,939.00 $393,144.00 Total for Interfund Transfers $487,980.00 $331,563.00 $393,144.00 Total for Interfund Transfers $487,980.00 $331,563.00 $393,144.00 Total for Other Uses $487,980.00 $331,563.00 $393,144.00 Total for Expenditures and Other Uses $2,584,486.00 $2,532,080.00 $2,371,103.00 16 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 A - General Changes in Fund Balance 12/31/2025 12/31/2024 12/31/2023 Analysis of Changes in Fund Balance 8021 - Fund Balance - Beginning of Year $2,552,204.00 $2,939,496.00 $3,044,414.00 8015 - Prior Period Adjustment OR Change in Accounting - $121.00 - Principle - Decrease in Fund Balance 8022 - Restated Fund Balance - Beginning of Year $2,552,204.00 $2,939,375.00 $3,044,414.00 Add Revenues and Other Sources $2,165,751.00 $2,144,909.00 $2,266,185.00 Deduct Expenditures and Other Uses $2,584,486.00 $2,532,080.00 $2,371,103.00 8029 - Fund Balance - End of Year $2,133,469.00 $2,552,204.00 $2,939,496.00 17 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 A - General Adopted Budget Summary 12/31/2026 12/31/2025 12/31/2024 Estimated Revenues and Other Sources Estimated Revenue 1049 - Est Rev - Property Taxes $143,692.00 $141,964.00 $141,559.00 1099 - Est Rev - Property Tax Items $27,446.00 $35,717.00 $15,341.00 1199 - Est Rev - Non-Property Tax Items $1,145,000.00 $1,095,000.00 $1,085,000.00 2199 - Est Rev - Departmental Income $16,000.00 $14,000.00 $14,800.00 2499 - Est Rev - Use of Money and Property $174,464.00 $174,464.00 $110,994.00 2599 - Est Rev - Licenses and Permits $67,000.00 $41,500.00 $31,400.00 2649 - Est Rev - Fines and Forfeitures $175,000.00 $175,000.00 $175,000.00 3099 - Est Rev - State Aid $317,154.00 $234,689.00 $234,689.00 Total for Estimated Revenue $2,065,756.00 $1,912,334.00 $1,808,783.00 Estimated Other Sources 599 - Appropriated Fund Balance $560,702.00 $509,330.00 $399,467.00 Total for Estimated Other Sources $560,702.00 $509,330.00 $399,467.00 Total for Estimated Revenues and Other Sources $2,626,458.00 $2,421,664.00 $2,208,250.00 18 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 A - General Adopted Budget Summary 12/31/2026 12/31/2025 12/31/2024 Estimated Appropriations and Other Uses Estimated Appropriations 1999 - App - General Government Support $1,273,102.00 $1,139,105.00 $1,108,564.00 3999 - App - Public Safety $212,615.00 $194,085.00 $125,760.00 5999 - App - Transportation $171,495.00 $161,263.00 $156,293.00 6999 - App - Economic Assistance and Opportunity $53,383.00 $51,965.00 $48,785.00 7999 - App - Culture and Recreation $354,294.00 $341,181.00 $307,284.00 8999 - App - Home and Community Services $108,159.00 $113,505.00 $115,429.00 9199 - App - Employee Benefits $347,000.00 $327,000.00 $281,000.00 9899 - App - Debt Service $106,410.00 $93,560.00 $65,135.00 Total for Estimated Appropriations $2,626,458.00 $2,421,664.00 $2,208,250.00 Total for Estimated Appropriations and Other Uses $2,626,458.00 $2,421,664.00 $2,208,250.00 19 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 DA - Highway Town-wide DA - Highway Town-wide Balance Sheet 12/31/2025 12/31/2024 12/31/2023 Assets and Deferred Outflows Assets Cash and Cash Equivalents 200 - Cash $432,902.00 $716,097.00 $514,445.00 Total for Cash and Cash Equivalents $432,902.00 $716,097.00 $514,445.00 Investments 450 - Investments in Securities $606,511.00 $422,372.00 $361,799.00 Total for Investments $606,511.00 $422,372.00 $361,799.00 Restricted Investments 452 - Investments in Securities Special Reserves $330,743.00 $317,538.00 $301,944.00 Total for Restricted Investments $330,743.00 $317,538.00 $301,944.00 Due From 440 - Due from Other Governments $74,693.00 $77,312.00 $98,336.00 Brush Collection - Paid by General Fund Total for Due From $74,693.00 $77,312.00 $98,336.00 Other Assets 480 - Prepaid Expenses $18,229.00 $15,042.00 $12,609.00 Total for Other Assets $18,229.00 $15,042.00 $12,609.00 Total for Assets $1,463,078.00 $1,548,361.00 $1,289,133.00 20 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 DA - Highway Town-wide Balance Sheet 12/31/2025 12/31/2024 12/31/2023 Total for Assets and Deferred Outflows $1,463,078.00 $1,548,361.00 $1,289,133.00 21 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 DA - Highway Town-wide Balance Sheet 12/31/2025 12/31/2024 12/31/2023 Liabilities, Deferred Inflows and Fund Balances Liabilities Payables 600 - Accounts Payable $47,362.00 $117,611.00 $30,397.00 601 - Accrued Liabilities $28,554.00 $21,485.00 $13,289.00 Total for Payables $75,916.00 $139,096.00 $43,686.00 Total for Liabilities $75,916.00 $139,096.00 $43,686.00 Fund Balance Nonspendable Fund Balance 806 - Not In Spendable Form $18,229.00 $15,042.00 $12,609.00 Total for Nonspendable Fund Balance $18,229.00 $15,042.00 $12,609.00 Restricted Fund Balance 878 - Capital Reserve $330,743.00 $317,538.00 $301,944.00 Total for Restricted Fund Balance $330,743.00 $317,538.00 $301,944.00 Assigned Fund Balance 914 - Assigned Appropriated Fund Balance $262,380.00 $153,433.00 $173,949.00 915 - Assigned Unappropriated Fund Balance $775,810.00 $923,252.00 $756,945.00 Total for Assigned Fund Balance $1,038,190.00 $1,076,685.00 $930,894.00 Total for Fund Balance $1,387,162.00 $1,409,265.00 $1,245,447.00 22 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 DA - Highway Town-wide Balance Sheet 12/31/2025 12/31/2024 12/31/2023 Total for Liabilities, Deferred Inflows and Fund Balances $1,463,078.00 $1,548,361.00 $1,289,133.00 23 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 DA - Highway Town-wide Results of Operations 12/31/2025 12/31/2024 12/31/2023 Revenues and Other Sources Revenues Property Taxes 1001 - Real Property Taxes $866,573.00 $864,103.00 $853,332.00 Total for Property Taxes $866,573.00 $864,103.00 $853,332.00 Non-Property Tax Items 1120 - Non Property Tax Distribution by County $275,000.00 $275,000.00 $275,000.00 Total for Non-Property Tax Items $275,000.00 $275,000.00 $275,000.00 Departmental Income 2801 - Interfund Revenues $74,469.00 $76,493.00 $78,127.00 Total for Departmental Income $74,469.00 $76,493.00 $78,127.00 Use of Money and Property 2401 - Interest and Earnings $60,400.00 $70,426.00 $49,299.00 Total for Use of Money and Property $60,400.00 $70,426.00 $49,299.00 Sales of Property and Compensation for Loss 2650 - Sales of Scrap and Excess Materials - $685.00 - 2665 - Sales of Equipment $18,200.00 - $72,200.00 Total for Sales of Property and Compensation for Loss $18,200.00 $685.00 $72,200.00 Other Revenues 24 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 DA - Highway Town-wide Results of Operations 12/31/2025 12/31/2024 12/31/2023 2701 - Refunds of Prior Year Expenditures $206.00 - - 2770 - Unclassified $95.00 $1,571.00 $1,841.00 Fuel Reimbursements Total for Other Revenues $301.00 $1,571.00 $1,841.00 State Aid 3501 - State Aid Consolidated Highway Aid $148,447.00 $171,166.00 $163,599.00 Total for State Aid $148,447.00 $171,166.00 $163,599.00 Total for Revenues $1,443,390.00 $1,459,444.00 $1,493,398.00 Total for Revenues and Other Sources $1,443,390.00 $1,459,444.00 $1,493,398.00 25 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 DA - Highway Town-wide Results of Operations 12/31/2025 12/31/2024 12/31/2023 Expenditures and Other Uses Expenditures General Government Support Special Items 19304 - Judgements and Claims - Contractual $30.00 - $51.00 Total for Special Items $30.00 $0.00 $51.00 Total for General Government Support $30.00 $0.00 $51.00 Transportation Highway 51101 - Maintenance of Roads - Personal Services $275,535.00 $304,366.00 $220,777.00 51104 - Maintenance of Roads - Contractual $265,310.00 $206,352.00 $262,709.00 51122 - Permanent Improvements Highway - Equipment and $148,447.00 $171,166.00 $163,599.00 Capital Outlay 51302 - Machinery - Equipment and Capital Outlay $173,201.00 $70,253.00 $56,814.00 51304 - Machinery - Contractual $62,828.00 $60,872.00 $69,560.00 51401 - Brush And Weeds - Personal Services $31,003.00 $31,643.00 $37,560.00 51404 - Brush And Weeds - Contractual - $6,000.00 $1,939.00 51421 - Snow Removal - Personal Services $174,245.00 $146,820.00 $149,819.00 51424 - Snow Removal - Contractual $109,743.00 $99,644.00 $64,805.00 Total for Highway $1,240,312.00 $1,097,116.00 $1,027,582.00 Total for Transportation $1,240,312.00 $1,097,116.00 $1,027,582.00 26 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 DA - Highway Town-wide Results of Operations 12/31/2025 12/31/2024 12/31/2023 Employee Benefits Employee Benefits 90108 - State Retirement System - Employee Benefits $69,730.00 $57,736.00 $48,421.00 90308 - Social Security - Employee Benefits $36,525.00 $36,318.00 $30,646.00 90408 - Workers' Compensation - Employee Benefits $38,343.00 $37,134.00 $37,222.00 90508 - Unemployment Insurance - Employee Benefits $4,210.00 - - 90608 - Hospital, Medical and Dental Insurance - Employee $76,343.00 $67,322.00 $71,800.00 Benefits Total for Employee Benefits $225,151.00 $198,510.00 $188,089.00 Total for Employee Benefits $225,151.00 $198,510.00 $188,089.00 Total for Expenditures $1,465,493.00 $1,295,626.00 $1,215,722.00 Total for Expenditures and Other Uses $1,465,493.00 $1,295,626.00 $1,215,722.00 27 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 DA - Highway Town-wide Changes in Fund Balance 12/31/2025 12/31/2024 12/31/2023 Analysis of Changes in Fund Balance 8021 - Fund Balance - Beginning of Year $1,409,265.00 $1,245,447.00 $967,771.00 8022 - Restated Fund Balance - Beginning of Year $1,409,265.00 $1,245,447.00 $967,771.00 Add Revenues and Other Sources $1,443,390.00 $1,459,444.00 $1,493,398.00 Deduct Expenditures and Other Uses $1,465,493.00 $1,295,626.00 $1,215,722.00 8029 - Fund Balance - End of Year $1,387,162.00 $1,409,265.00 $1,245,447.00 28 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 DA - Highway Town-wide Adopted Budget Summary 12/31/2026 12/31/2025 12/31/2024 Estimated Revenues and Other Sources Estimated Revenue 1049 - Est Rev - Property Taxes $877,124.00 $866,573.00 $864,103.00 1199 - Est Rev - Non-Property Tax Items $225,000.00 $275,000.00 $275,000.00 2499 - Est Rev - Use of Money and Property $65,000.00 $50,000.00 $8,000.00 2799 - Est Rev - Other Revenues - $1,500.00 $1,500.00 2899 - Est Rev - Interfund Revenues $71,000.00 $71,000.00 $65,000.00 3099 - Est Rev - State Aid $205,435.00 $193,295.00 $193,346.00 Total for Estimated Revenue $1,443,559.00 $1,457,368.00 $1,406,949.00 Estimated Other Sources 599 - Appropriated Fund Balance $262,380.00 $153,433.00 $173,949.00 Total for Estimated Other Sources $262,380.00 $153,433.00 $173,949.00 Total for Estimated Revenues and Other Sources $1,705,939.00 $1,610,801.00 $1,580,898.00 29 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 DA - Highway Town-wide Adopted Budget Summary 12/31/2026 12/31/2025 12/31/2024 Estimated Appropriations and Other Uses Estimated Appropriations 5999 - App - Transportation $1,459,939.00 $1,378,801.00 $1,362,898.00 9199 - App - Employee Benefits $246,000.00 $232,000.00 $218,000.00 Total for Estimated Appropriations $1,705,939.00 $1,610,801.00 $1,580,898.00 Total for Estimated Appropriations and Other Uses $1,705,939.00 $1,610,801.00 $1,580,898.00 30 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 H - Capital Projects H - Capital Projects Balance Sheet 12/31/2025 12/31/2024 12/31/2023 Assets and Deferred Outflows Assets Cash and Cash Equivalents 200 - Cash $348,407.00 $1,664,019.00 $433,062.00 Total for Cash and Cash Equivalents $348,407.00 $1,664,019.00 $433,062.00 Investments 450 - Investments in Securities $488,131.00 $981,481.00 - Total for Investments $488,131.00 $981,481.00 $0.00 Due From 410 - Due from State and Federal Government - - $14,429.00 Total for Due From $0.00 $0.00 $14,429.00 Total for Assets $836,538.00 $2,645,500.00 $447,491.00 Total for Assets and Deferred Outflows $836,538.00 $2,645,500.00 $447,491.00 31 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 H - Capital Projects Balance Sheet 12/31/2025 12/31/2024 12/31/2023 Liabilities, Deferred Inflows and Fund Balances Liabilities Payables 600 - Accounts Payable $31,607.00 $6,816.00 $19,907.00 Total for Payables $31,607.00 $6,816.00 $19,907.00 Due to 630 - Due To Other Funds $28,896.00 - $250,000.00 Total for Due to $28,896.00 $0.00 $250,000.00 Notes Payable 626 - Bond Anticipation Notes Payable $3,721,000.00 $3,758,000.00 $1,013,790.00 Total for Notes Payable $3,721,000.00 $3,758,000.00 $1,013,790.00 Total for Liabilities $3,781,503.00 $3,764,816.00 $1,283,697.00 Fund Balance Unassigned Fund Balance 917 - Unassigned Fund Balance ($2,944,965.00) ($1,119,316.00) ($836,206.00) Total for Unassigned Fund Balance ($2,944,965.00) ($1,119,316.00) ($836,206.00) Total for Fund Balance ($2,944,965.00) ($1,119,316.00) ($836,206.00) Total for Liabilities, Deferred Inflows and Fund Balances $836,538.00 $2,645,500.00 $447,491.00 32 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 H - Capital Projects Results of Operations 12/31/2025 12/31/2024 12/31/2023 Revenues and Other Sources Revenues Use of Money and Property 2401 - Interest and Earnings $71,959.00 $36,199.00 $26,534.00 Total for Use of Money and Property $71,959.00 $36,199.00 $26,534.00 Other Revenues 2710 - Premium on Obligations - - $2,706.00 Total for Other Revenues $0.00 $0.00 $2,706.00 State Aid 3097 - State Aid Capital Projects $11,824.00 $46,747.00 $4,429.00 Total for State Aid $11,824.00 $46,747.00 $4,429.00 Total for Revenues $83,783.00 $82,946.00 $33,669.00 Other Sources Operating Transfers 5031 - Interfund Transfers $487,979.00 $196,939.00 $393,144.00 Total for Operating Transfers $487,979.00 $196,939.00 $393,144.00 Proceeds of Obligations 5731 - BANS Redeemed from Appropriations $37,000.00 $26,790.00 - 33 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 H - Capital Projects Results of Operations 12/31/2025 12/31/2024 12/31/2023 Total for Proceeds of Obligations $37,000.00 $26,790.00 $0.00 Total for Other Sources $524,979.00 $223,729.00 $393,144.00 Total for Revenues and Other Sources $608,762.00 $306,675.00 $426,813.00 34 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 H - Capital Projects Results of Operations 12/31/2025 12/31/2024 12/31/2023 Expenditures and Other Uses Expenditures General Government Support Municipal Staff 14402 - Engineer - Equipment and Capital Outlay $38,105.00 - - Total for Municipal Staff $38,105.00 $0.00 $0.00 Shared Services 16202 - Operation of Plant - Equipment and Capital Outlay $155,919.00 $252,048.00 $32,400.00 Total for Shared Services $155,919.00 $252,048.00 $32,400.00 Total for General Government Support $194,024.00 $252,048.00 $32,400.00 Culture and Recreation Recreation 71102 - Parks - Equipment and Capital Outlay - $23,659.00 $264,512.00 Total for Recreation $0.00 $23,659.00 $264,512.00 Total for Culture and Recreation $0.00 $23,659.00 $264,512.00 Home and Community Services General Environment 80202 - Planning and Surveys - Equipment and Capital Outlay $2,740.00 $62,991.00 $29,139.00 35 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 H - Capital Projects Results of Operations 12/31/2025 12/31/2024 12/31/2023 Total for General Environment $2,740.00 $62,991.00 $29,139.00 Water 83402 - Water Transportation and Distribution - Equipment and $2,237,647.00 $231,561.00 $727,050.00 Capital Outlay Total for Water $2,237,647.00 $231,561.00 $727,050.00 Total for Home and Community Services $2,240,387.00 $294,552.00 $756,189.00 Debt Service Debt Service 97957 - Interfund Loans - Debt Interest - $16,820.00 - Total for Debt Service $0.00 $16,820.00 $0.00 Total for Debt Service $0.00 $16,820.00 $0.00 Total for Expenditures $2,434,411.00 $587,079.00 $1,053,101.00 Other Uses Interfund Transfers Interfund Transfers 99019 - Transfers to Other Funds - Interfund Transfer - $2,706.00 - Total for Interfund Transfers $0.00 $2,706.00 $0.00 Total for Interfund Transfers $0.00 $2,706.00 $0.00 36 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 H - Capital Projects Results of Operations 12/31/2025 12/31/2024 12/31/2023 Total for Other Uses $0.00 $2,706.00 $0.00 Total for Expenditures and Other Uses $2,434,411.00 $589,785.00 $1,053,101.00 37 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 H - Capital Projects Changes in Fund Balance 12/31/2025 12/31/2024 12/31/2023 Analysis of Changes in Fund Balance 8021 - Fund Balance - Beginning of Year ($1,119,316.00) ($836,206.00) ($209,918.00) 8022 - Restated Fund Balance - Beginning of Year ($1,119,316.00) ($836,206.00) ($209,918.00) Add Revenues and Other Sources $608,762.00 $306,675.00 $426,813.00 Deduct Expenditures and Other Uses $2,434,411.00 $589,785.00 $1,053,101.00 8029 - Fund Balance - End of Year ($2,944,965.00) ($1,119,316.00) ($836,206.00) 38 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SF - Special District(s) Fire Protection SF - Special District(s) Fire Protection Balance Sheet 12/31/2025 12/31/2024 12/31/2023 Assets and Deferred Outflows Assets Cash and Cash Equivalents 200 - Cash $79,834.00 $111,714.00 $123,162.00 Total for Cash and Cash Equivalents $79,834.00 $111,714.00 $123,162.00 Investments 450 - Investments in Securities $111,850.00 $65,892.00 $86,617.00 Total for Investments $111,850.00 $65,892.00 $86,617.00 Restricted Investments 461 - Service Award Program Assets $2,824,524.00 $2,601,939.00 $2,390,755.00 Total for Restricted Investments $2,824,524.00 $2,601,939.00 $2,390,755.00 Total for Assets $3,016,208.00 $2,779,545.00 $2,600,534.00 Total for Assets and Deferred Outflows $3,016,208.00 $2,779,545.00 $2,600,534.00 39 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SF - Special District(s) Fire Protection Balance Sheet 12/31/2025 12/31/2024 12/31/2023 Liabilities, Deferred Inflows and Fund Balances Liabilities Payables 600 - Accounts Payable $25,197.00 $130.00 $2,541.00 Total for Payables $25,197.00 $130.00 $2,541.00 Total for Liabilities $25,197.00 $130.00 $2,541.00 Fund Balance Restricted Fund Balance 895 - Restricted for Service Award Program $2,824,524.00 $2,601,939.00 $2,390,755.00 Total for Restricted Fund Balance $2,824,524.00 $2,601,939.00 $2,390,755.00 Assigned Fund Balance 914 - Assigned Appropriated Fund Balance - $26,773.00 $37,986.00 915 - Assigned Unappropriated Fund Balance $166,487.00 $150,703.00 $169,252.00 Total for Assigned Fund Balance $166,487.00 $177,476.00 $207,238.00 Total for Fund Balance $2,991,011.00 $2,779,415.00 $2,597,993.00 Total for Liabilities, Deferred Inflows and Fund Balances $3,016,208.00 $2,779,545.00 $2,600,534.00 40 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SF - Special District(s) Fire Protection Results of Operations 12/31/2025 12/31/2024 12/31/2023 Revenues and Other Sources Revenues Property Taxes 1001 - Real Property Taxes $851,345.00 $809,049.00 $801,039.00 Total for Property Taxes $851,345.00 $809,049.00 $801,039.00 Non-Property Tax Items 1120 - Non Property Tax Distribution by County $180,000.00 $150,000.00 $100,000.00 Total for Non-Property Tax Items $180,000.00 $150,000.00 $100,000.00 Use of Money and Property 2401 - Interest and Earnings $344,887.00 $210,177.00 $250,941.00 Total for Use of Money and Property $344,887.00 $210,177.00 $250,941.00 Total for Revenues $1,376,232.00 $1,169,226.00 $1,151,980.00 Other Sources Operating Transfers 5031 - Interfund Transfers - $134,624.00 - Total for Operating Transfers $0.00 $134,624.00 $0.00 Total for Other Sources $0.00 $134,624.00 $0.00 Total for Revenues and Other Sources $1,376,232.00 $1,303,850.00 $1,151,980.00 41 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SF - Special District(s) Fire Protection Results of Operations 12/31/2025 12/31/2024 12/31/2023 Expenditures and Other Uses Expenditures General Government Support Special Items 19304 - Judgements and Claims - Contractual $27.00 - $37.00 Total for Special Items $27.00 $0.00 $37.00 Total for General Government Support $27.00 $0.00 $37.00 Public Safety Fire Protection 34104 - Fire Protection - Contractual $714,617.00 $689,240.00 $666,666.00 Total for Fire Protection $714,617.00 $689,240.00 $666,666.00 Total for Public Safety $714,617.00 $689,240.00 $666,666.00 Employee Benefits Employee Benefits 90254 - Local Pension Fund - Contractual $30,310.00 $26,881.00 $27,606.00 90258 - Local Pension Fund - Employee Benefits $407,836.00 $392,287.00 $421,270.00 90408 - Workers' Compensation - Employee Benefits $11,846.00 $14,020.00 $14,036.00 Total for Employee Benefits $449,992.00 $433,188.00 $462,912.00 42 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SF - Special District(s) Fire Protection Results of Operations 12/31/2025 12/31/2024 12/31/2023 Total for Employee Benefits $449,992.00 $433,188.00 $462,912.00 Total for Expenditures $1,164,636.00 $1,122,428.00 $1,129,615.00 Total for Expenditures and Other Uses $1,164,636.00 $1,122,428.00 $1,129,615.00 43 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SF - Special District(s) Fire Protection Changes in Fund Balance 12/31/2025 12/31/2024 12/31/2023 Analysis of Changes in Fund Balance 8021 - Fund Balance - Beginning of Year $2,779,415.00 $2,597,993.00 $2,575,628.00 8022 - Restated Fund Balance - Beginning of Year $2,779,415.00 $2,597,993.00 $2,575,628.00 Add Revenues and Other Sources $1,376,232.00 $1,303,850.00 $1,151,980.00 Deduct Expenditures and Other Uses $1,164,636.00 $1,122,428.00 $1,129,615.00 8029 - Fund Balance - End of Year $2,991,011.00 $2,779,415.00 $2,597,993.00 44 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SL - Special District(s) Lighting SL - Special District(s) Lighting Balance Sheet 12/31/2025 12/31/2024 12/31/2023 Assets and Deferred Outflows Assets Cash and Cash Equivalents 200 - Cash $4,877.00 $10,040.00 $13,958.00 Total for Cash and Cash Equivalents $4,877.00 $10,040.00 $13,958.00 Investments 450 - Investments in Securities $6,832.00 $5,922.00 $9,816.00 Total for Investments $6,832.00 $5,922.00 $9,816.00 Total for Assets $11,709.00 $15,962.00 $23,774.00 Total for Assets and Deferred Outflows $11,709.00 $15,962.00 $23,774.00 45 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SL - Special District(s) Lighting Balance Sheet 12/31/2025 12/31/2024 12/31/2023 Liabilities, Deferred Inflows and Fund Balances Liabilities Payables 600 - Accounts Payable $2,462.00 $1,478.00 $3,370.00 Total for Payables $2,462.00 $1,478.00 $3,370.00 Total for Liabilities $2,462.00 $1,478.00 $3,370.00 Fund Balance Assigned Fund Balance 914 - Assigned Appropriated Fund Balance $1,377.00 $3,673.00 $2,683.00 915 - Assigned Unappropriated Fund Balance $7,870.00 $10,811.00 $17,721.00 Total for Assigned Fund Balance $9,247.00 $14,484.00 $20,404.00 Total for Fund Balance $9,247.00 $14,484.00 $20,404.00 Total for Liabilities, Deferred Inflows and Fund Balances $11,709.00 $15,962.00 $23,774.00 46 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SL - Special District(s) Lighting Results of Operations 12/31/2025 12/31/2024 12/31/2023 Revenues and Other Sources Revenues Property Taxes 1001 - Real Property Taxes $13,527.00 $11,268.00 $14,001.00 Total for Property Taxes $13,527.00 $11,268.00 $14,001.00 Use of Money and Property 2401 - Interest and Earnings $609.00 $925.00 $884.00 Total for Use of Money and Property $609.00 $925.00 $884.00 Total for Revenues $14,136.00 $12,193.00 $14,885.00 Total for Revenues and Other Sources $14,136.00 $12,193.00 $14,885.00 47 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SL - Special District(s) Lighting Results of Operations 12/31/2025 12/31/2024 12/31/2023 Expenditures and Other Uses Expenditures Transportation Highway 51824 - Street Lighting - Contractual $19,373.00 $18,113.00 $15,885.00 Total for Highway $19,373.00 $18,113.00 $15,885.00 Total for Transportation $19,373.00 $18,113.00 $15,885.00 Total for Expenditures $19,373.00 $18,113.00 $15,885.00 Total for Expenditures and Other Uses $19,373.00 $18,113.00 $15,885.00 48 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SL - Special District(s) Lighting Changes in Fund Balance 12/31/2025 12/31/2024 12/31/2023 Analysis of Changes in Fund Balance 8021 - Fund Balance - Beginning of Year $14,484.00 $20,404.00 $21,404.00 8022 - Restated Fund Balance - Beginning of Year $14,484.00 $20,404.00 $21,404.00 Add Revenues and Other Sources $14,136.00 $12,193.00 $14,885.00 Deduct Expenditures and Other Uses $19,373.00 $18,113.00 $15,885.00 8029 - Fund Balance - End of Year $9,247.00 $14,484.00 $20,404.00 49 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SM - Special District(s) Miscellaneous SM - Special District(s) Miscellaneous Balance Sheet 12/31/2025 12/31/2024 12/31/2023 Assets and Deferred Outflows Assets Cash and Cash Equivalents 200 - Cash $67,778.00 $57,598.00 $41,309.00 Total for Cash and Cash Equivalents $67,778.00 $57,598.00 $41,309.00 Investments 450 - Investments in Securities $94,960.00 $33,973.00 $29,052.00 Total for Investments $94,960.00 $33,973.00 $29,052.00 Restricted Investments 452 - Investments in Securities Special Reserves $144,860.00 $139,076.00 $227,461.00 461 - Service Award Program Assets $728,827.00 $691,188.00 $646,058.00 Total for Restricted Investments $873,687.00 $830,264.00 $873,519.00 Total for Assets $1,036,425.00 $921,835.00 $943,880.00 Total for Assets and Deferred Outflows $1,036,425.00 $921,835.00 $943,880.00 50 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SM - Special District(s) Miscellaneous Balance Sheet 12/31/2025 12/31/2024 12/31/2023 Liabilities, Deferred Inflows and Fund Balances Liabilities Payables 600 - Accounts Payable $14,573.00 $1,455.00 $1,616.00 Total for Payables $14,573.00 $1,455.00 $1,616.00 Total for Liabilities $14,573.00 $1,455.00 $1,616.00 Fund Balance Restricted Fund Balance 878 - Capital Reserve $144,860.00 $139,076.00 $227,461.00 895 - Restricted for Service Award Program $728,827.00 $691,188.00 $646,058.00 Total for Restricted Fund Balance $873,687.00 $830,264.00 $873,519.00 Assigned Fund Balance 915 - Assigned Unappropriated Fund Balance $148,165.00 $90,116.00 $68,745.00 Total for Assigned Fund Balance $148,165.00 $90,116.00 $68,745.00 Total for Fund Balance $1,021,852.00 $920,380.00 $942,264.00 Total for Liabilities, Deferred Inflows and Fund Balances $1,036,425.00 $921,835.00 $943,880.00 51 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SM - Special District(s) Miscellaneous Results of Operations 12/31/2025 12/31/2024 12/31/2023 Revenues and Other Sources Revenues Property Taxes 1001 - Real Property Taxes $102,222.00 $101,999.00 $100,987.00 Total for Property Taxes $102,222.00 $101,999.00 $100,987.00 Intergovernmental Charges 2389 - Miscellaneous Revenue Other Governments $70,000.00 $90,000.00 $80,000.00 Sales Tax Distribution by County Total for Intergovernmental Charges $70,000.00 $90,000.00 $80,000.00 Use of Money and Property 2401 - Interest and Earnings $86,340.00 $95,915.00 $92,990.00 Total for Use of Money and Property $86,340.00 $95,915.00 $92,990.00 Total for Revenues $258,562.00 $287,914.00 $273,977.00 Total for Revenues and Other Sources $258,562.00 $287,914.00 $273,977.00 52 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SM - Special District(s) Miscellaneous Results of Operations 12/31/2025 12/31/2024 12/31/2023 Expenditures and Other Uses Expenditures General Government Support Special Items 19304 - Judgements and Claims - Contractual $4.00 - - Total for Special Items $4.00 $0.00 $0.00 Total for General Government Support $4.00 $0.00 $0.00 Health Other Health 45402 - Ambulance - Equipment and Capital Outlay - $135,549.00 - 45404 - Ambulance - Contractual $108,140.00 $107,407.00 $97,754.00 Total for Other Health $108,140.00 $242,956.00 $97,754.00 Total for Health $108,140.00 $242,956.00 $97,754.00 Employee Benefits Employee Benefits 90254 - Local Pension Fund - Contractual $4,542.00 $4,600.00 $4,538.00 90258 - Local Pension Fund - Employee Benefits $39,498.00 $42,990.00 $30,915.00 90408 - Workers' Compensation - Employee Benefits $4,906.00 $4,841.00 $4,841.00 53 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SM - Special District(s) Miscellaneous Results of Operations 12/31/2025 12/31/2024 12/31/2023 Total for Employee Benefits $48,946.00 $52,431.00 $40,294.00 Total for Employee Benefits $48,946.00 $52,431.00 $40,294.00 Debt Service Debt Service 97856 - Installment Purchase Debt - Debt Principal - $13,916.00 $13,452.00 97857 - Installment Purchase Debt - Debt Interest - $495.00 $971.00 Total for Debt Service $0.00 $14,411.00 $14,423.00 Total for Debt Service $0.00 $14,411.00 $14,423.00 Total for Expenditures $157,090.00 $309,798.00 $152,471.00 Total for Expenditures and Other Uses $157,090.00 $309,798.00 $152,471.00 54 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SM - Special District(s) Miscellaneous Changes in Fund Balance 12/31/2025 12/31/2024 12/31/2023 Analysis of Changes in Fund Balance 8021 - Fund Balance - Beginning of Year $920,380.00 $942,264.00 $820,758.00 8022 - Restated Fund Balance - Beginning of Year $920,380.00 $942,264.00 $820,758.00 Add Revenues and Other Sources $258,562.00 $287,914.00 $273,977.00 Deduct Expenditures and Other Uses $157,090.00 $309,798.00 $152,471.00 8029 - Fund Balance - End of Year $1,021,852.00 $920,380.00 $942,264.00 55 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SR - Special District(s) Refuse and Garbage SR - Special District(s) Refuse and Garbage Balance Sheet 12/31/2025 12/31/2024 12/31/2023 Assets and Deferred Outflows Assets Cash and Cash Equivalents 200 - Cash $132,991.00 $223,806.00 $166,241.00 Total for Cash and Cash Equivalents $132,991.00 $223,806.00 $166,241.00 Investments 450 - Investments in Securities $186,326.00 $132,007.00 $116,914.00 Total for Investments $186,326.00 $132,007.00 $116,914.00 Due From 440 - Due from Other Governments $1,674.00 $211.00 $544.00 Clerk Fees Total for Due From $1,674.00 $211.00 $544.00 Total for Assets $320,991.00 $356,024.00 $283,699.00 Total for Assets and Deferred Outflows $320,991.00 $356,024.00 $283,699.00 56 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SR - Special District(s) Refuse and Garbage Balance Sheet 12/31/2025 12/31/2024 12/31/2023 Liabilities, Deferred Inflows and Fund Balances Liabilities Payables 600 - Accounts Payable $82,907.00 $155,282.00 $148,486.00 Total for Payables $82,907.00 $155,282.00 $148,486.00 Total for Liabilities $82,907.00 $155,282.00 $148,486.00 Fund Balance Assigned Fund Balance 915 - Assigned Unappropriated Fund Balance $238,084.00 $200,742.00 $135,213.00 Total for Assigned Fund Balance $238,084.00 $200,742.00 $135,213.00 Total for Fund Balance $238,084.00 $200,742.00 $135,213.00 Total for Liabilities, Deferred Inflows and Fund Balances $320,991.00 $356,024.00 $283,699.00 57 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SR - Special District(s) Refuse and Garbage Results of Operations 12/31/2025 12/31/2024 12/31/2023 Revenues and Other Sources Revenues Property Taxes 1001 - Real Property Taxes $967,454.00 $943,773.00 $846,727.00 Total for Property Taxes $967,454.00 $943,773.00 $846,727.00 Departmental Income 2130 - Refuse and Garbage Charges $14,287.00 $3,400.00 $4,340.00 Total for Departmental Income $14,287.00 $3,400.00 $4,340.00 Use of Money and Property 2401 - Interest and Earnings $21,178.00 $23,066.00 $16,130.00 Total for Use of Money and Property $21,178.00 $23,066.00 $16,130.00 Total for Revenues $1,002,919.00 $970,239.00 $867,197.00 Total for Revenues and Other Sources $1,002,919.00 $970,239.00 $867,197.00 58 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SR - Special District(s) Refuse and Garbage Results of Operations 12/31/2025 12/31/2024 12/31/2023 Expenditures and Other Uses Expenditures Home and Community Services Sanitation 81604 - Refuse and Garbage - Contractual $965,577.00 $904,710.00 $876,611.00 Total for Sanitation $965,577.00 $904,710.00 $876,611.00 Total for Home and Community Services $965,577.00 $904,710.00 $876,611.00 Total for Expenditures $965,577.00 $904,710.00 $876,611.00 Total for Expenditures and Other Uses $965,577.00 $904,710.00 $876,611.00 59 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SR - Special District(s) Refuse and Garbage Changes in Fund Balance 12/31/2025 12/31/2024 12/31/2023 Analysis of Changes in Fund Balance 8021 - Fund Balance - Beginning of Year $200,742.00 $135,213.00 $144,627.00 8022 - Restated Fund Balance - Beginning of Year $200,742.00 $135,213.00 $144,627.00 Add Revenues and Other Sources $1,002,919.00 $970,239.00 $867,197.00 Deduct Expenditures and Other Uses $965,577.00 $904,710.00 $876,611.00 8029 - Fund Balance - End of Year $238,084.00 $200,742.00 $135,213.00 60 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SW - Special District(s) Water SW - Special District(s) Water Balance Sheet 12/31/2025 12/31/2024 12/31/2023 Assets and Deferred Outflows Assets Cash and Cash Equivalents 200 - Cash $333,313.00 $477,955.00 $415,768.00 Total for Cash and Cash Equivalents $333,313.00 $477,955.00 $415,768.00 Investments 450 - Investments in Securities $466,983.00 $281,910.00 $292,401.00 Total for Investments $466,983.00 $281,910.00 $292,401.00 Restricted Investments 452 - Investments in Securities Special Reserves $403,772.00 $387,651.00 $368,614.00 Total for Restricted Investments $403,772.00 $387,651.00 $368,614.00 Total for Assets $1,204,068.00 $1,147,516.00 $1,076,783.00 Total for Assets and Deferred Outflows $1,204,068.00 $1,147,516.00 $1,076,783.00 61 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SW - Special District(s) Water Balance Sheet 12/31/2025 12/31/2024 12/31/2023 Liabilities, Deferred Inflows and Fund Balances Liabilities Payables 600 - Accounts Payable $64,032.00 $9,764.00 $90,546.00 Total for Payables $64,032.00 $9,764.00 $90,546.00 Total for Liabilities $64,032.00 $9,764.00 $90,546.00 Fund Balance Restricted Fund Balance 884 - Reserve For Debt $403,772.00 $387,651.00 $368,614.00 Total for Restricted Fund Balance $403,772.00 $387,651.00 $368,614.00 Assigned Fund Balance 914 - Assigned Appropriated Fund Balance - $68,788.00 $14,715.00 915 - Assigned Unappropriated Fund Balance $736,264.00 $681,313.00 $602,908.00 Total for Assigned Fund Balance $736,264.00 $750,101.00 $617,623.00 Total for Fund Balance $1,140,036.00 $1,137,752.00 $986,237.00 Total for Liabilities, Deferred Inflows and Fund Balances $1,204,068.00 $1,147,516.00 $1,076,783.00 62 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SW - Special District(s) Water Results of Operations 12/31/2025 12/31/2024 12/31/2023 Revenues and Other Sources Revenues Property Taxes 1001 - Real Property Taxes $492,071.00 $473,401.00 $470,487.00 Total for Property Taxes $492,071.00 $473,401.00 $470,487.00 Use of Money and Property 2401 - Interest and Earnings $47,529.00 $54,585.00 $41,311.00 Total for Use of Money and Property $47,529.00 $54,585.00 $41,311.00 Sales of Property and Compensation for Loss 2660 - Sales of Real Property $1,673.00 - - Total for Sales of Property and Compensation for Loss $1,673.00 $0.00 $0.00 Total for Revenues $541,273.00 $527,986.00 $511,798.00 Other Sources Operating Transfers 5050 - Interfund Transfer for Debt Services - $2,706.00 - Total for Operating Transfers $0.00 $2,706.00 $0.00 Total for Other Sources $0.00 $2,706.00 $0.00 Total for Revenues and Other Sources $541,273.00 $530,692.00 $511,798.00 63 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SW - Special District(s) Water Results of Operations 12/31/2025 12/31/2024 12/31/2023 Expenditures and Other Uses Expenditures General Government Support Special Items 19304 - Judgements and Claims - Contractual $8.00 - - Total for Special Items $8.00 $0.00 $0.00 Total for General Government Support $8.00 $0.00 $0.00 Home and Community Services Water 83404 - Water Transportation and Distribution - Contractual $126,091.00 $70,429.00 $153,859.00 Total for Water $126,091.00 $70,429.00 $153,859.00 Total for Home and Community Services $126,091.00 $70,429.00 $153,859.00 Debt Service Debt Service 97106 - Serial Bonds - Debt Principal $131,550.00 $126,750.00 $165,781.00 97107 - Serial Bonds - Debt Interest $105,670.00 $109,714.00 $114,951.00 97306 - Bond Anticipation Notes - Debt Principal $37,000.00 $26,790.00 - 97307 - Bond Anticipation Notes - Debt Interest $138,670.00 $45,494.00 $39,234.00 64 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SW - Special District(s) Water Results of Operations 12/31/2025 12/31/2024 12/31/2023 Total for Debt Service $412,890.00 $308,748.00 $319,966.00 Total for Debt Service $412,890.00 $308,748.00 $319,966.00 Total for Expenditures $538,989.00 $379,177.00 $473,825.00 Total for Expenditures and Other Uses $538,989.00 $379,177.00 $473,825.00 65 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SW - Special District(s) Water Changes in Fund Balance 12/31/2025 12/31/2024 12/31/2023 Analysis of Changes in Fund Balance 8021 - Fund Balance - Beginning of Year $1,137,752.00 $986,237.00 $948,264.00 8022 - Restated Fund Balance - Beginning of Year $1,137,752.00 $986,237.00 $948,264.00 Add Revenues and Other Sources $541,273.00 $530,692.00 $511,798.00 Deduct Expenditures and Other Uses $538,989.00 $379,177.00 $473,825.00 8029 - Fund Balance - End of Year $1,140,036.00 $1,137,752.00 $986,237.00 66 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SW - Special District(s) Water Adopted Budget Summary 12/31/2026 12/31/2025 12/31/2024 Estimated Revenues and Other Sources Estimated Revenue 1049 - Est Rev - Property Taxes $585,975.00 $491,338.00 $472,705.00 2499 - Est Rev - Use of Money and Property $47,450.00 $50,700.00 $4,850.00 Total for Estimated Revenue $633,425.00 $542,038.00 $477,555.00 Estimated Other Sources 599 - Appropriated Fund Balance - $68,788.00 $14,715.00 Total for Estimated Other Sources $0.00 $68,788.00 $14,715.00 Total for Estimated Revenues and Other Sources $633,425.00 $610,826.00 $492,270.00 67 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SW - Special District(s) Water Adopted Budget Summary 12/31/2026 12/31/2025 12/31/2024 Estimated Appropriations and Other Uses Estimated Appropriations 1999 - App - General Government Support - $9.00 - 8999 - App - Home and Community Services $134,210.00 $197,413.00 $182,929.00 9899 - App - Debt Service $499,215.00 $413,404.00 $309,341.00 Total for Estimated Appropriations $633,425.00 $610,826.00 $492,270.00 Total for Estimated Appropriations and Other Uses $633,425.00 $610,826.00 $492,270.00 68 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 TC - Custodial TC - Custodial Statement of Net Position 12/31/2025 12/31/2024 12/31/2023 Assets and Deferred Outflows Assets Cash and Cash Equivalents 200 - Cash $5,099.00 $5,790.00 $10,000.00 Total for Cash and Cash Equivalents $5,099.00 $5,790.00 $10,000.00 Total for Assets $5,099.00 $5,790.00 $10,000.00 Total for Assets and Deferred Outflows $5,099.00 $5,790.00 $10,000.00 69 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 TC - Custodial Statement of Net Position 12/31/2025 12/31/2024 12/31/2023 Liabilities, Deferred Inflows and Net Position Liabilities Payables 600 - Accounts Payable - - $1,255.00 735 - Bail Deposits $5,099.00 $2,790.00 - Total for Payables $5,099.00 $2,790.00 $1,255.00 Total for Liabilities $5,099.00 $2,790.00 $1,255.00 Net Position Restricted Net Position 923 - Net Assets Restricted for Other Purposes - $3,000.00 $8,745.00 Total for Restricted Net Position $0.00 $3,000.00 $8,745.00 Total for Net Position $0.00 $3,000.00 $8,745.00 Total for Liabilities, Deferred Inflows and Net Position $5,099.00 $5,790.00 $10,000.00 70 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 TC - Custodial Results of Operations 12/31/2025 12/31/2024 12/31/2023 Revenues and Other Sources Revenues Miscellaneous 2770 - Unclassified $5,548.00 $11,586.00 $10,000.00 Escrow Money Received Total for Miscellaneous $5,548.00 $11,586.00 $10,000.00 Total for Revenues $5,548.00 $11,586.00 $10,000.00 Total for Revenues and Other Sources $5,548.00 $11,586.00 $10,000.00 71 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 TC - Custodial Results of Operations 12/31/2025 12/31/2024 12/31/2023 Expenditures and Other Uses Expenditures General Government Support Special Items 19354 - Other Custodial Activities - Contractual $8,548.00 $17,331.00 $1,255.00 Escrow Agreement - Engineer & Legal Fees Total for Special Items $8,548.00 $17,331.00 $1,255.00 Total for General Government Support $8,548.00 $17,331.00 $1,255.00 Total for Expenditures $8,548.00 $17,331.00 $1,255.00 Total for Expenditures and Other Uses $8,548.00 $17,331.00 $1,255.00 72 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 TC - Custodial Changes in Net Position 12/31/2025 12/31/2024 12/31/2023 Analysis of Changes in Net Position 8021 - Net Position - Beginning of Year $3,000.00 $8,745.00 $0.00 8022 - Restated Net Position - Beginning of Year $3,000.00 $8,745.00 $0.00 Add Revenues and Other Sources $5,548.00 $11,586.00 $10,000.00 Deduct Expenditures and Other Uses $8,548.00 $17,331.00 $1,255.00 8029 - Net Position - End of Year $0.00 $3,000.00 $8,745.00 73 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 K - Schedule of Non-Current Government Assets K - Schedule of Non-Current Government Assets Schedule of Non-Current Government Assets 12/31/2025 12/31/2024 12/31/2023 Non-Current Assets Non-Depreciable Capital Assets 101 - Land $203,600.00 $203,600.00 $203,600.00 105 - Construction Work In Progress $2,930,147.00 $632,855.00 $1,990,292.00 Total for Non-Depreciable Capital Assets $3,133,747.00 $836,455.00 $2,193,892.00 Depreciable Capital Assets 102 - Buildings $5,084,557.00 $5,084,557.00 $4,569,209.00 103 - Improvements Other Than Buildings $1,636,578.00 $1,295,691.00 $1,178,658.00 104 - Machinery and Equipment $3,611,533.00 $3,536,606.00 $3,348,743.00 106 - Infrastructure $2,661,399.00 $2,661,399.00 $1,270,798.00 107 - Other Capital Assets $105,010.00 $5,505.00 $1,140.00 124 - Intangible Lease Asset - Machinery and Equipment $22,380.00 $22,380.00 $22,380.00 Total for Depreciable Capital Assets $13,121,457.00 $12,606,138.00 $10,390,928.00 Accumulated Depreciation 112 - Accumulated Depreciation Buildings ($2,513,599.00) ($2,451,425.00) ($2,395,858.00) 113 - Accumulated Depreciation Improvements Other than ($401,659.00) ($336,874.00) ($277,941.00) Buildings 114 - Accumulated Depreciation Machinery and Equipment ($2,323,784.00) ($2,286,915.00) ($2,161,771.00) 116 - Accumulated Depreciation Infrastructure ($810,567.00) ($756,236.00) ($736,671.00) 117 - Accumulated Depreciation Other Capital Assets ($3,101.00) ($152.00) ($82.00) 134 - Accumulated Amortization, Intangible Lease Asset - ($18,437.00) ($14,090.00) ($9,743.00) Machinery and Equipment Total for Accumulated Depreciation ($6,071,147.00) ($5,845,692.00) ($5,582,066.00) 74 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 K - Schedule of Non-Current Government Assets Schedule of Non-Current Government Assets 12/31/2025 12/31/2024 12/31/2023 Total for Non-Current Assets $10,184,057.00 $7,596,901.00 $7,002,754.00 75 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 W - Schedule of Non-Current Government Liabilities W - Schedule of Non-Current Government Liabilities Schedule of Non-Current Government Liabilities 12/31/2025 12/31/2024 12/31/2023 Long-Term Obligations Debt Obligations 628 - Bonds Payable $3,882,850.00 $4,059,400.00 $4,231,150.00 685 - Installment Purchase Contract Debt - - $13,927.00 Total for Debt Obligations $3,882,850.00 $4,059,400.00 $4,245,077.00 Other Long-Term Obligations 638 - Net Pension Liability Proportionate Share $457,441.00 $496,713.00 $751,475.00 682 - Lease Liability $4,216.00 $8,738.00 $13,106.00 687 - Compensated Absences $163,013.00 $179,285.00 $188,822.00 713 - Service Award Program Payable $6,489,644.00 $6,785,481.00 $6,277,611.00 Total for Other Long-Term Obligations $7,114,314.00 $7,470,217.00 $7,231,014.00 Total for Long-Term Obligations $10,997,164.00 $11,529,617.00 $11,476,091.00 76 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 Supplemental Schedules The Supplemental Schedules includes the following schedules: • Statement of Indebtedness • Bond Repayment • Bank Reconciliation • Employee and Retiree Benefits 77 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 Statement of Indebtedness Debt Summary Debt Type Beginning Balance Debt Issued Principal Paid Paid From debt Accreted Interest Prior Year Adjustment Ending Balance Proceeds Bond $4,059,400.00 $0.00 $176,550.00 $0.00 $0.00 $0.00 $3,882,850.00 Bond Anticipation $3,758,000.00 $0.00 $37,000.00 $0.00 $0.00 $0.00 $3,721,000.00 Note Total $7,817,400.00 $0.00 $213,550.00 $0.00 $0.00 $0.00 $7,603,850.00 78 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 Statement of Indebtedness Debt Records Debt Type/ Purpose Lender Issue Maturity Beginning Balance Debt Issued Principal Paid Paid From Debt Prior Year Accreted Interest Ending Balance Name Date Date Proceeds Adjustment Bond Evans 7/11/12 7/11/32 $50,000.00 $0.00 $6,250.00 $0.00 $0.00 $0.00 $43,750.00 Water #3 Extension Bank Bond USDA 12/10/10 7/21/48 $1,817,100.00 $0.00 $50,600.00 $0.00 $0.00 $0.00 $1,766,500.00 Water District #3 Bond USDA 7/24/05 7/24/40 $1,647,300.00 $0.00 $74,700.00 $0.00 $0.00 $0.00 $1,572,600.00 Water District #3 Bond 3/1/12 9/1/26 $545,000.00 $0.00 $45,000.00 $0.00 $0.00 $0.00 $500,000.00 Trooper Barracks Bank Bond Anticipation Note of 10/6/22 10/2/26 $987,000.00 $0.00 $37,000.00 $0.00 $0.00 $0.00 $950,000.00 Water Tank Repairs Greene County Bond Anticipation Note Bank Waterline Replacements - of 10/3/24 10/2/26 $2,771,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2,771,000.00 Phase 1 Greene County 79 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 Bond Repayment Fiscal Year Ending Bond Principal Due Bond Interest Due Total Due Remaining Principal Balance 2026 $186,450.00 $135,500.00 $321,950.00 $3,696,400.00 2027 $191,450.00 $128,544.00 $319,994.00 $3,504,950.00 2028 $196,750.00 $122,013.00 $318,763.00 $3,308,200.00 2029 $207,150.00 $114,883.00 $322,033.00 $3,101,050.00 2030 $212,950.00 $107,556.00 $320,506.00 $2,888,100.00 2031 $218,750.00 $99,958.00 $318,708.00 $2,669,350.00 2032 $229,950.00 $92,119.00 $322,069.00 $2,439,400.00 2033 $230,000.00 $83,670.00 $313,670.00 $2,209,400.00 2034 $241,500.00 $75,125.00 $316,625.00 $1,967,900.00 2035 $183,300.00 $67,418.00 $250,718.00 $1,784,600.00 2036 $190,400.00 $60,755.00 $251,155.00 $1,594,200.00 2037 $197,700.00 $53,637.00 $251,337.00 $1,396,500.00 2038 $205,300.00 $46,340.00 $251,640.00 $1,191,200.00 80 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 Fiscal Year Ending Bond Principal Due Bond Interest Due Total Due Remaining Principal Balance 2039 $213,200.00 $38,759.00 $251,959.00 $978,000.00 2040 $221,400.00 $30,952.00 $252,352.00 $756,600.00 2041 $86,200.00 $22,698.00 $108,898.00 $670,400.00 2042 $89,100.00 $20,112.00 $109,212.00 $581,300.00 2043 $90,100.00 $17,439.00 $107,539.00 $491,200.00 2044 $94,200.00 $14,776.00 $108,976.00 $397,000.00 2045 $97,400.00 $11,910.00 $109,310.00 $299,600.00 2046 $99,600.00 $8,988.00 $108,588.00 $200,000.00 2047 $98,000.00 $6,000.00 $104,000.00 $102,000.00 2048 $102,000.00 $3,068.00 $105,068.00 $0.00 Total $3,882,850.00 $1,362,220.00 $5,245,070.00 $3,882,850.00 Total Bond Ending Balance for Statement of Indebtedness. 81 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 Bank Reconciliation Accounts Account No. Account Type Associated Fund(s) Bank Balance Deposits In Transit Outstanding Checks Adjustments Total A, DA, H, SF, SL, 8021 Savings $1,607,375.00 $400,133.00 $0.00 $0.00 $2,007,508.00 SM, SR, SW, TC 5621 Checking TC $0.00 $0.00 $0.00 $0.00 $0.00 A, DA, H, SF, SL, 3973 Checking $300,214.00 $0.00 ($300,214.00) $0.00 $0.00 SM, SR, SW 3961 Checking A, DA $152,974.00 $0.00 ($152,974.00) $0.00 $0.00 3779 Checking A, DA $33,711.00 $0.00 ($33,711.00) $0.00 $0.00 Total $2,094,274.00 $400,133.00 ($486,899.00) $0.00 $2,007,508.00 Total Cash From Financials $2,007,508.00 82 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 Bank Reconciliation Collateralization of Cash Investments and Collateralization of Investments Total Bank Balance $2,094,274.00 Investments From Financials $4,165,946.00 FDIC Insurance $250,000.00 Market Value as of Fiscal Year End Date $4,165,946.00 Collateralized with Securities held in possession of the Collateralized with Securities held in possession of the municipality or its agent or otherwise secured $1,844,274.00 municipality or its agent or otherwise secured $4,165,946.00 Total of FDIC Insurance and Collateralized with securities held in possession of the municipality or its agent or otherwise secured $2,094,274.00 83 OSC Municipality Code 140308300000

Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 Employee and Retiree Benefits Total Number Full Time Employees Part Time Employees Volunteers with Paid Benefits Retirees with Paid Benefits 16 28 92 Number Receving Benefits Benefit Amount Full Time Part Time Volunteer Retiree State Retirement System $190,150.00 16 15 Police Retirement Fire Retirement Local Pension Fund $447,334.00 92 Social Security $109,288.00 8 Worker's Compensation $73,592.00 1 Life Insurance Unemployment Insurance $9,294.00 2 Disability Insurance $643.00 0 Hospital, Medical and Dental Insurance $155,062.00 10 Union Welfare Benefits Supplemental Benefit Payments to Disabled Firefighters Employee Benefits,Other Total Employee Benefits Paid $985,363.00 84 OSC Municipality Code 140308300000

TOWN OF BOSTON, NEW YORK Notes to the Annual Financial Report (Unaudited) Year Ended December 31, 2025 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The New York State Annual Financial Report Document (the “AFR”) of the Town of Boston, New York (the “Town”) has been prepared in conformity with the format prescribed by the New York State Office of the State Comptroller Annual Update Document guidelines. The Governmental Accounting Standards Board (“GASB”) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the Town’s accounting policies are described below. Reporting Entity The Town is a unit of local government created by the State of New York. The Town operates under provisions of New York State law and various local laws. The five-member Town Board is the legislative body responsible for overall operations. The Supervisor serves as both Chief Executive Officer and Chief Fiscal Officer. Independently elected officials of the Town include: Supervisor Town Clerk / Receiver of Taxes Councilmembers (4) Superintendent of Highways Town Justices (2) All governmental activities and functions performed for the Town are its direct responsibility. No other governmental organizations have been included or excluded from the reporting entity. Basis of Presentation—AFR The AFR provides information about the Town’s governmental and fiduciary funds. Separate statements for each fund category are presented. Governmental Funds – Governmental funds are those which most governmental functions are finances. The acquisition, use and balances of expendable financial resources and related liabilities are accounted for through governmental funds. The Town reports the following governmental funds: • General Fund—this is the principal operating fund of the Town and accounts for all financial resources of the general government, except those accounted for in another fund. The principal source of revenue is non-property tax items. • Highway Fund—this is used to record all revenues and expenditures related to road maintenance and construction throughout the Town. Major revenue sources include real property taxes, sales tax and State aid. • Water Fund—this is used to record all revenues and expenditures related to operation and maintenance of the Town’s water districts. Major revenue sources consist primarily of real property taxes. - 85 -

• Ambulance Fund—this is used to record all revenues and expenditures related to emergency medical services within the Town. Major sources of revenue for the Ambulance Fund are real property taxes and sales tax. • Garbage and Refuse Fund—this is used to record all activity related to the garbage pickup and recycling within the Town. The principal source of revenue for the Garbage and Refuse Fund is real property taxes. • Lighting Fund—this is used to record the revenues and expenditures related to lighting maintenance in the Town’s lighting districts. The principal source of revenue for the Lighting Fund is real property taxes. • Fire Protection Fund—this is used to record the revenues and expenditures related to fire protection in the Town. The principal source of revenue for the Fire Protection Fund is real property taxes. • Capital Projects Fund—this is used to account for financial resources to be used for the acquisition and construction of major capital assets. During the course of operations the Town has activity between funds for various purposes. Any residual balances outstanding at year-end are reported as due from/to other funds and advances to/from other funds. Further, certain activity occurs during the year involving transfers of resources between funds. In the AFR these amounts are reported at gross amounts as transfers in/out. Fiduciary Funds – Fiduciary funds are those used to account for assets held by the local government in a trustee or custodial capacity. The Town reported the following fiduciary fund: • Custodial Fund—This is used to record the activity of any escrow accounts entered into by the town. This fund was established in 2023 due to a large scale solar project and it’s related escrow agreement. Additionally, in 2024, the Town recorded the turnover of unclaimed exonerated bail deposits that need to be held for six years after exoneration before the bail becomes the property of the town. Measurement Focus and Basis of Accounting The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting. Measurement focus indicates the type of resources being measured such as current financial resources or economic resources. The basis of accounting indicates the timing of transactions or events for recognition in the AFR. The AFR is reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences, and claims and judgments, are recorded only when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds. Issuance of long-term debt and acquisitions under capital leases are reported as other financing sources. - 86 -

Property taxes, sales taxes, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Entitlements are recorded as revenues when all eligibility requirements are met, including any time requirements, and the amount is received during the period of availability. Expenditure driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other eligibility requirements have been met. All other revenue items are considered to be measurable and available only when cash is received by the Town. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Fund Balances Cash, Cash Equivalents and Investments—The Town’s cash, cash equivalents, and investments consist of cash on hand, demand deposits, time deposits and short-term, highly liquid investments with original maturities of three months or less from the date of acquisition. New York State law governs the Town’s investment policies. Permissible investments include obligations of the United States Treasury, United States Agencies, repurchase agreements and obligations of New York State or its localities. Restricted Investments—The Town’s restricted investments consist of annuity contracts related to the Town’s Length of Service Award Programs (“LOSAPs”) and investments in New York Cooperative Liquid Assets Securities System (“NYCLASS”) for amounts that support fund balance restrictions and amounts with constraints placed on their use by either external parties and/or statute. The Town records investments at fair value based on quoted market value. Receivables—Receivables include amounts due from state and federal governments which represent amounts owed to the Town to reimburse it for expenditures incurred pursuant to state and federally funded programs. Receivables are recorded and revenues recognized as earned. Allowances are recorded when appropriate. Prepaid Items—Certain payments reflect costs applicable to future accounting periods and are recorded as prepaid items. The cost of prepaid items is recorded as expenditures when consumed rather than when purchased. Capital Assets—Capital assets, which include land, buildings, improvements, equipment, right-to-use leased equipment, construction in progress, and infrastructure assets, are reported in Schedule K to the AFR. Capital assets are defined by the Town as assets with an estimated useful life in excess of one year and a value equal to or greater than the capitalization thresholds stated below. Such assets are recorded at historical cost or estimated historical cost, if purchased or constructed. The reported value excludes normal maintenance and repairs, which are essentially amounts spent in relation to capital assets that do not increase the capacity or efficiency of the item or increase its estimated useful life. Donated capital assets are recorded at acquisition value. Major outlays for capital assets and improvements are capitalized as projects are completed. Right-to-use leased equipment are initially measured as the amount of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus certain initial costs and are amortized on a straight-line basis over their useful lives. - 87 -

Land and construction in progress are not depreciated. The other capital assets of the Town are depreciated using the straight-line method over the following estimated useful lives: Capitalization Useful Life Threshold (years) Improvements $ 5,000 20 Buildings $ 5,000 40 Machinery and Equipment $ 1,000 3-20 Right-to-use leased equipment $ 5,000 5-20 Infrastructure $ 5,000 20-50 Art and Historical Treasures $ 1,000 3-50 Deferred Outflows/Inflows of Resources—Deferred outflows of resources represent a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. At December 31, 2025, in Note 6 and Note 7 to the AFR, the Town discloses a deferred outflow related to pensions. This represents the effect of the net change in the Town’s proportion of the collective net pension asset or liability, and the difference during the measurement period between the Town’s contributions and its proportionate share of the total contribution to the pension systems not included in the pension expense and any contributions to the pension systems made subsequent to the measurement date. In addition to liabilities, deferred inflows of resources represent an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. At December 31, 2025, in Note 6 and Note 7 to the AFR, the Town discloses a deferred inflow representing the effect of the net change in the Town’s proportion of the collective net pension liability and the difference during the measurement periods between the Town’s contributions and its proportionate share of total contributions to the pension systems not included in pension expense and it is reported on the government-wide statements. This amount is deferred and recognized as an inflow of resources in the period that the amounts become available. The Town also recognizes in Note 10 to the AFR, a lease receivable and associated deferred inflow of resources on the balance sheet of governmental funds at the commencement of a lease and amortized over the life of the lease. Fund Balance Flow Assumptions—Sometimes the Town will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the AFR; a flow assumption must be made about the order in which the resources are considered to be applied. It is the Town’s policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last. Fund Balance Policies—Fund balance of governmental funds is reported in various categories based on the nature of any limitations requiring the use of resources for specific purposes. The Town itself can establish limitations on the use of resources through either a commitment (committed fund balance) or an assignment (assigned fund balance). The committed fund balance classification includes amounts that can be used only for the specific purposes determined by a formal action of the Town’s highest level of decision-making authority. The Town Board is the highest level of decision-making authority for the government that can, by Town Board resolution prior to the end of the fiscal year, commit fund balance. Once adopted, the - 88 -

limitation imposed by the resolution remains in place until a similar action is taken (the adoption of another resolution) to remove or revise the limitation. Amounts in the assigned fund balance classification are intended to be used by the government for specific purposes but do not meet the criteria to be classified as committed. The Town Board has authorized the Supervisor to assign fund balance. The Town Board may also assign fund balance as it does when appropriating fund balance to cover a gap between estimated revenue and appropriations in the subsequent year’s appropriated budget. Unlike commitments, assignments generally only exist temporarily. In other words, an additional action does not normally have to be taken for the removal of an assignment. Conversely, as discussed above, an additional action is essential to either remove or revise a commitment. Leases—The Town is contracted with other entities which qualify as lessor and lessee relationships. The amount within lease receivable includes the lease of the Trooper Barracks building to the State Troopers. Amounts within the lease liability includes a postage machine and an office printer. Additional information regarding leases is discussed in Note 10. Revenues and Expenditures Property Taxes—The Erie County Legislature prepares the levy in late December of each year and jointly bills the Town levy and Erie County real property taxes. Property taxes are levied and become a lien as of January 1 based on assessed property values as of that date. For 2025, tax payments were due January 1st to March 16th without penalty; March 17th to April 30th had a 7.5% penalty; and 1.5% additional penalty added each month thereafter. The tax roll is returned to the Erie County Commissioner of Finance after July 1st at which time all unpaid taxes and penalties are payable to that office. The Town retains their full tax levies for all unpaid items that are returned to the County. Thus, the Town is assured of receiving 100% of its tax levy. The County enforces all liens. Pensions—The Town is mandated by New York State law to participate in the New York State Local Employees’ Retirement System (“ERS”). For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the defined benefit pension plans, and changes thereof, have been determined on the same basis as they are reported by the respective defined benefit pension plans. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with benefit terms. Investments are reported at fair value. More information regarding pensions is included in Note 6 to the AFR. Length of Service Awards Program (“LOSAP”)—The Town has adopted a Service Awards Program for firefighters and ambulance personnel that serve on a volunteer basis. The Program is administered by an outside agency, with the Town as trustee. More information on the Town’s defined benefit and contribution plans and the related net pension liability related to LOSAP are included in Notes 7 and 8 to the AFR. - 89 -

Other Estimates—The preparation of the AFR, in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of revenues, expenditures, assets, and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and during the reported period. Actual results could differ from those estimates. Adoption of New Accounting Pronouncements—During the year ended December 31, 2025, the Town implemented GASB Statements No. 103, Financial Reporting Model Improvements; and No. 105, Subsequent Events. • GASB Statement No. 103 improves key components of the financial reporting model to enhance its effectiveness in providing information that is essential for decision making and assessing a government’s accountability, focusing on the Management’s Discussion and Analysis, reporting of unusual or infrequent items, presentation of Proprietary Fund Statements and Major Component Units, and providing a single method for budgetary comparison. • GASB Statement No. 105 improves the financial reporting requirements for subsequent events, clarifying the date through which subsequent events shall be reported as well as differentiating recognized and non-recognized events and establishing specific note disclosures for non-recognized events. The implementation of GASB Statements No. 103 and 105 did not have a material impact on the Town’s financial position or results from operations. Future Impacts of Accounting Pronouncements—The Town has not completed the process of evaluating the impact that will result from adopting GASB Statements No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements; No. 96, Subscription-Based Information Technology Arrangements; and No. 99, Omnibus 2022, effective for the year ending December, 31, 2023, and No. 104, Disclosure of Certain Capital Assets, effective for the year ending December 31, 2026. The Town is, therefore, unable to disclose the impact that adopting GASB Statements No. 94, 96, 99, and 104 will have on its financial position and results of operations when such statements are adopted. Stewardship, Compliance and Accountability – Legal Compliance – Budgets Legal Compliance—Budgets—The Town follows these procedures in establishing the budgetary data reflected in the AFR: • Prior to September 30th, the Town’s Budget Director files a “tentative” budget with the Town Clerk for the following fiscal year to commence on January 1st. This budget, which includes appropriations and estimated revenues, is then presented to the full Town Board by October 5th. • The full Town Board reviews the tentative budget and may adjust before approving a “preliminary” budget and calling for a public hearing, which is generally held in October. • Following the public hearing, revisions may again be made by the Town Board before filing an adopted budget with Erie County by November 20th. • Formal annual budgetary accounts are employed as a management control device for the General and Special Revenue Funds - 90 -

• During the fiscal year, the Town Board can legally amend the operating budgets and is empowered to implement supplemental appropriations. Budget amendments are required for the departmental budgetary control. All budget amendments and budget transfers require Town Board approval. Deficit Fund Balance—The Town’s Capital Projects Fund reported a deficit fund balance of $2,944,965 at December 31, 2025. The Town anticipates this deficit will be remedied through future issuance of long-term debt. 2. CASH, CASH EQUIVALENTS AND INVESTMENTS The Town’s investment policies are governed by State statutes. Town monies must be deposited in FDIC-insured commercial banks or trust companies located within New York State. The Town is authorized to use demand accounts and certificates of deposit. Permissible investments include obligations of the U.S. Treasury and U.S. Agencies, repurchase agreements, and obligations of New York State or its localities. Collateral is required for demand deposit accounts, time deposit accounts and certificates of deposit at 100% of all deposits not covered by Federal deposit insurance. The Town has entered into custodial agreements with the various banks which hold their deposits. These agreements authorize the obligation that may be pledged as collateral. Obligations that may be pledged as collateral are outlined in Chapter 623 of the laws of the State of New York. Total cash and cash equivalents at December 31, 2025, are shown below: Governmental Funds Petty Cash (uncollateralized) $ 500 Deposits 2,094,274 Total $ 2,094,774 Deposits—All deposits are carried at fair value, and are classified by custodial credit risk at December 31, 2025 as follows: Carrying Amount Insured (FDIC) $ 250,000 Uninsured: Collateral held by bank's agent in the Town's name 1,844,274 Total $ 2,094,274 Custodial Credit Risk—Deposits—Custodial credit risk is the risk that in the event of a bank failure, the Town’s deposits may not be returned to it. As noted above, by State statute all deposits in excess of FDIC insurance coverage must be collateralized. At December 31, 2025, the Town’s deposits were either FDIC insured or collateralized with securities held by the pledging bank’s agent in the Town’s name. Interest Rate Risk—Deposits—In accordance with its investment policy, the Town manages exposures by limiting investments to low risk type investments governed by New York State statute. - 91 -

Investments—The Town holds short term investments in New York Cooperative Liquid Assets Securities System (NYCLASS) which is a municipality-based investment pool. The portfolio holdings are collateralized on a pro rata share of the overall collateral. Within the NYCLASS portfolio, U.S. treasuries are backed by the full faith and credit of the United States Government, repurchase agreements are collateralized 102% by either U.S. Treasuries or U.S. Agencies, and bank deposits are collateralized by Federal Home Loan Bank (FHLB) Letters of Credit (LOC). Total investments at December 31, 2025, are shown below: Governmental Funds Investment in Securities $ 2,782,682 Investment in Securities - Special Reserves $ 1,383,264 Total $ 4,165,946 The Town has chosen to invest the funds of all legally created reserve accounts. At December 31, 2025, the Town reported $1,383,264 in Investment in Securities for Special Reserves relating to fund balance constraints across the General, Highway, Water, and Ambulance Funds. Restricted Investments—All investments are reported using a three-level hierarchy that prioritizes the inputs used to measure fair value. This hierarchy, established by GAAP, requires that entities maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The three levels of inputs used to measure fair value are presented below: • Level 1. Quoted prices for identical assets or liabilities in active markets to which the Town has access at the measurement date. • Level 2. Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs include: • Quoted prices for similar assets or liabilities in active markets; • Quoted prices for identical or similar assets in markets that are not active; • Observable inputs other than quoted prices for the asset or liability (for example, interest rates and yield curves); and • Inputs derived principally from, or corroborated by, observable market data correlation or by other means • Level 3. Unobservable inputs for the asset or liability. Unobservable inputs should be used to measure fair value to the extent that observable inputs are not available. The Town’s restricted investments consist of annuity contracts related to the Town’s Length of Service Award Programs (“LOSAP”), a defined benefit volunteer firefighter award program (See Note 7) and a defined contribution volunteer ambulance worker program (See Note 8). These annuities are guaranteed fixed annuities. The interest on each annuity varies but they are all fixed rate with a guaranteed minimum rate for a specific period. As of December 31, 2025, the Town has annuity funds that are valued using observable inputs other than quoted prices and inputs derived from observable market data correlation (level 2 input) in the amounts of $2,824,524 recorded within the Fire Protection Fund, and $728,827 recorded within the Ambulance Fund. - 92 -

3. RECEIVABLES Major revenues accrued by the Town at December 31, 2025 include: Receivables—Represents amounts due from various sources. The Town’s significant accounts receivable at December 31, 2025 are presented below: General Fund Franchise Fee $ 24,811 Miscellaneous 3,957 $ 28,768 Intergovernmental Receivables—Represents amounts due from other units of government, such as Federal, New York State, County of Erie or other local governments. Amounts due to the Town at December 31, 2025 are: General Highway Garbage and Fund Fund Refuse Fund Total NYS - Trooper Rent, DASNY Grant $ 83,247 $ - $ - $ 83,247 Erie County - Polling place, Aging Clean-up 1,421 - - 1,421 Various Town Departments 18,631 74,693 1,674 94,998 $ 103,299 $ 74,693 $ 1,674 $ 179,666 Lease Receivable—During the year ended December 31, 2025, the Town recognized the lease of a building to a third party. The lease has just under ten remaining years and the Town receives monthly payments that are currently $8,247. The Town recognized $56,968 in lease revenue and $37,305 in interest revenue during the current fiscal related to this lease. As of December 31, 2025 the Town’s receivable for lease payments was $649,300. Also, the Town has a deferred inflow of resources associated with this lease that will be recognized as revenue over the lease term. As of December 31, 2025 the balance of the deferred inflow of resources was $503,222. Taxes Receivable—During the year ended December 31, 2025, the Town incurred expenses related to property clean up charges where a property was deemed to have unsafe conditions. These charges will be placed on the tax roll as a lien on the property that received the service. As of December 31, 2025, a tax receivable in the amount of $1,500 is recorded in the General Fund. - 93 -

4. CAPITAL ASSETS The Town’s capital asset activity for Schedule K to the AFR for the year ended December 31, 2025, is as follows: Balance Balance 1/1/2025 Increases Decreases 12/31/2025 Capital assets, not being depreciated: Land $ 203,600 $ - $ - $ 203,600 Construction Work in Progress 632,855 2,733,049 (435,757) 2,930,147 Total capital assets, not being depreciated 836,455 2,733,049 (435,757) 3,133,747 Capital assets, being depreciated: Buildings 5,084,557 - - 5,084,557 Improvements 1,295,691 340,887 - 1,636,578 Machinery & Equipment 3,536,606 206,506 (131,579) 3,611,533 Right-to-use leased equipment 22,380 - - 22,380 Infrastructure 2,661,399 - - 2,661,399 Art and Historical Treasures 5,505 99,505 - 105,010 Total capital assets, being depreciated 12,606,138 646,898 (131,579) 13,121,457 Less accumulated depreciation for: Buildings (2,451,425) (62,174) - (2,513,599) Improvements (336,874) (64,785) - (401,659) Machinery & Equipment (2,286,915) (154,340) 117,471 (2,323,784) Right-to-use leased equipment (14,090) (4,347) - (18,437) Infrastructure (756,236) (54,331) - (810,567) Art and Historical Treasures (152) (2,949) - (3,101) Total accumulated depreciation (5,845,692) (342,926) 117,471 (6,071,147) Total capital assets, being depreciated, net 6,760,446 303,972 (14,108) 7,050,310 Total capital assets, net $ 7,596,901 $ 3,037,021 $ (449,865) $ 10,184,057 5. ACCRUED LIABILITIES Accrued liabilities reported by governmental funds at the Town as of December 31, 2025, were as follows: Total General Highway Governmental Fund Fund Funds Salary and employeee benefits $ 29,111 $ 28,554 $ 57,665 Total $ 29,111 $ 28,554 $ 57,665 - 94 -

6. RETIREMENT SYSTEM PENSION PLAN Plan Descriptions and Benefits Provided New York State and Local Employees’ Retirement System (“ERS”)—The Town participates in the ERS (the “System”). The System provides retirement benefits as well as death and disability benefits. The net position of the Systems are held in the New York State Common Retirement Fund (the “Fund”), which was established to hold all assets and record changes in fiduciary net position allocated to the Systems. The Comptroller of the State of New York serves as the trustee of the Fund and is the administrative head of the Systems. System benefits are established under the provisions of the New York State Retirement and Social Security Law (“NYSRSSL”). Once a public employer elects to participate in the System, the election is irrevocable. The New York State Constitution provides that pension membership is a contractual relationship and plan benefits cannot be diminished or impaired. Benefits can be changed for future members only by enactment of a State statute. The Town also participates in the Public Employees’ Group Life Insurance Plan (“GLIP”), which provides death benefits in the form of life insurance. ERS is included in the State’s financial report as a pension trust fund. That report, including information with regard to benefits provided, may be found at www.osc.state.ny.us/retire/publications/index.php or obtained by writing to the New York State and Local Retirement System, 110 State Street, Albany, NY 12244. The ERS is noncontributory, except for employees who joined the ERS after July 27, 1976, who contribute three percent (3%) of their salary for the first ten years of membership, and employees who joined on or after January 1, 2010 who generally contribute three percent (3%) to six percent (6%) of their salary for their entire length of service. In addition, employee contribution rates under ERS Tier VI vary based on a sliding salary scale. The Comptroller annually certifies the actuarially determined rates expressly used in computing the employers’ contributions based on salaries paid during the Systems’ fiscal year ending March 31. Pension Liabilities, Pension Expense, Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions—At December 31, 2025, the Town reported the following liability for its proportionate share of the net pension liability for the ERS. The net pension liability was measured as of March 31, 2025. The total pension liability used to calculate the net pension liability (asset) was determined by an actuarial valuation as of April 1, 2024, with update procedures used to roll forward the total pension liability to the measurement date. The Town’s proportion of the net pension liability was based on a projection of the Town’s long-term share of contributions to the System relative to the projected contributions of all participating members, actuarially determined. This information was provided by the System in reports provided to the Town. ERS Measurement date March 31, 2025 Net pension liability (asset) $ 457,441 Town's portion of the Plan's total net pension liability 0.0026680% For the year ended December 31, 2025, the Town recognized a pension expense of $85,979 for ERS. At December 31, 2025, the Town reported deferred outflows of resources and deferred inflows of resources related to pensions from the sources shown on the following page. - 95 -

Deferred Outflows Deferred Inflows of Resources of Resources ERS Differences between expected and actual experiences $ 113,540 $ 5,356 Changes of assumptions 19,184 - Net difference between projected and actual earnings on pension plan investments 35,890 - Changes in proportion and differences between the Town's contributions and proportionate share of contributions 37,739 79,929 Town contributions subsequent to the measurement date 148,366 - Total $ 354,719 $ 85,285 Town contributions subsequent to the measurement date will be recognized as a reduction to the net pension liability in the year ending December 31, 2026. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows: Year Ending December 31, ERS 2026 $ 64,767 2027 108,166 2028 (47,560) 2029 (4,305) Actuarial Assumptions—The total pension liability as of the measurement date was determined by using an actuarial valuation as noted in the table below, with update procedures used to roll forward the total pension liability to the measurement date. The actuarial valuations used the following actuarial assumptions presented below: ERS Measurement date March 31, 2025 Actuarial valuation date April 1, 2024 Interest rate 5.90% Salary scale 4.30% Decrement tables April 1, 2015- March 31, 2020 Inflation rate 2.9% Cost-of-living adjustments 1.5% Demographic assumptions used in the April 1, 2024 actuarial valuation are based on the results of an actuarial experience study completed April 1, 2020 for the period April 1, 2015 – March 31, 2020. Annuitant mortality rates are adjusted to incorporate mortality improvements under the Society of Actuaries’ Scale MP-2021. The long-term expected rate of return on pension plan investments was determined using a building block method in which best estimate ranges of expected future real rates of return (expected returns net of investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by each the target asset allocation percentage and by adding expected inflation. The best - 96 -

estimates of the arithmetic real rates of return for each major asset class included in the target asset allocation are summarized below: ERS Long-Term Expected Target Allocation Real Rate of Return Measurement date March 31, 2025 Asset class: Domestic equities 25.0 % 3.54 % International equities 14.0 6.57 Private equity 15.0 7.25 Real estate 12.0 4.95 Opportunistic/Absolute Return Strategy 3.0 5.25 Credit 4.0 5.40 Real assets 4.0 5.55 Fixed Income 22.0 2.00 Cash 1.0 0.25 Total 100.0 % Discount Rate—The discount rate used to calculate the total pension liability was 5.9%. The projection of cash flows used to determine the discount rate assumes that contributions from plan members will be made at the current contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based upon the assumptions, the System’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. Sensitivity of the Proportionate Share of the Net Pension Liability to the Discount Rate Assumption—The following chart presents the Town’s proportionate share of the net pension liability calculated using the discount rate of 5.9%, as well as what the Town’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is one percentage-point lower (4.9%) or one percentage-point higher (6.9%) than the current assumption. Decrease Assumption Increase (4.9%) (5.9%) (6.9%) Employer's proportionate share of the net pension liability (asset)—ERS $ 1,323,891 $ 457,441 $ (266,046) Pension Plan Fiduciary Net Position—The components of the current-year net pension liability of all participating employers as of March 31, 2025, are as follows: (Dollars in Thousands) ERS Employers' total pension liability $ 247,600,239 Plan fiduciary net position (230,454,512) Employers' net pension liability (asset) $ 17,145,727 Ratio of fiduciary net position to the employers' total pension liability 93.08% - 97 -

7. PENSION OBLIGATIONS—FIRE LOSAP Plan Description—The Town established a defined benefit Length of Service Awards Program (“LOSAP”) for the active volunteer firefighters of Boston Volunteer Fire Company, North Boston Volunteer Fire Company, and Patchin Volunteer Fire Company. The Program was established pursuant to Article 11-A of the NYS General Municipal Law effective January 1, 1992. The Program provides municipally funded pension-like benefits to facilitate the recruitment and retention of active volunteer firefighters. The Town is the sponsor of the program and the Program Administrator. Participation, Vesting and Service Credit—Active volunteer firefighters who have reached the age of eighteen and who have completed one year of firefighting service are eligible to participate in the program. A participant acquires a non-forfeitable right to be paid a benefit from the Program after earning five years of service credit, upon attaining the Entitlement Age, becoming totally and permanently disabled, or dying while an active volunteer. In general, an active volunteer firefighter earns service credit for each calendar year after the establishment of the Program in which he or she accumulates 50 points. Points are granted for attending various activities of the fire company in accordance with a Point System adopted by the Town in accordance with the General Municipal Law. Benefits—Participants become eligible to be paid a benefit at the Entitlement Age, which is age 60. The benefit payable is equal to $20 for each year of service credit earned, up to a maximum of $800 for 40 years of service credit (including any Prior Service Credit). This benefit is paid as a lifetime, monthly annuity, guaranteed for ten years. The monthly benefit of a participant who remains active after the entitlement age and earns additional service credit is increased by $20 beginning with the January 1 payment after the year in which the service credit was earned. The Program provides a pre-entitlement age death benefit of a lump sum equal to the actuarial present value of the accrued benefit. If the Participant is an active volunteer firefighter at the time of death and has earned a year of service credit in at least one of the last three program years, the minimum death benefit payable is $20,000. If a participant dies after the entitlement age, the beneficiary has the option to continue receiving the remaining guaranteed monthly payments, if any, or be paid a one- time lump sum equal to the actuarial present value of the remaining guaranteed payments. The Program provides a pre-entitlement age disability benefit of a lump sum equal to the actuarial present value of the accrued benefit. Contributions—New York State General Municipal Law § 219(d) requires the Town to engage an actuary to determine the annual amount required to be contributed to the Trust Fund. Trust Assets—Plan assets are held in trust for the exclusive purpose of providing plan benefits; however, the Trust is not legally protected from creditors of the Town. As such, the trust assets do not meet the criteria in paragraph 4 of GASB Statement No. 73. Participants Covered by the Benefit Terms—At the December 31, 2024 measurement date, the participants covered by the benefit terms were as follows: Participants currently receiving benefit payments 92 Inactive participants entitled to but not yet receiving benefit payments 38 Active participants 59 Total 189 - 98 -

Measurement of Total Pension Liability Actuarial Methods & Assumptions—The total pension liability has been determined by an actuarial valuation as of the measurement date. The following actuarial methods and assumptions applied to all periods included in the measurement: Valuation Date: January 1, 2025 Measurement Date: December 31, 2024 Actuarial Cost Method: Entry Age Normal Discount Rate: 4.28% Inflation Rate: 0.00% Salary Scale: Not applicable Mortality Rates: RP-2014 male/female without prjection for mortality improvement The discount rate is the yield to maturity of the S&P Municipal Bond 20 Year High Grade Rate Index as of the Valuation Date. In describing this index, S&P Dow Jones Indices notes that the index consists of bonds in the S&P Municipal Bond Index with a maturity of 20 years and with a rating of at least Aa2 by Moody’s Investors Service’s, AA by Fitch, or AA by Standard & Poor’s Rating Services. Changes of assumptions or other inputs 12/31/2023 12/31/2024 Discount Rate 4.00% 4.28% Changes in Total Pension Liability Total Pension Liability Balance as of 12/31/2023 measurement date $ 6,785,481 Changes for the year: Service Cost 166,347 Interest 270,156 Changes of assumptions of other inputs (218,709) Differences between expected and actual experience (113,855) Benefit payments (399,776) Net change in Total Pension Liability (295,837) Balance as of 12/31/2024 measurement date $ 6,489,644 - 99 -

Sensitivity of the Total Pension Liability to changes in the Discount Rate—The following chart shows the Total Pension Liability of the Town as of the December 31, 2024 measurement date, calculated using the discount rate of 4.28%, as well as what the Town's total pension liability would be if it were calculated using a discount rate that is 1-percentage point lower (3.28%) or 1-percentage point higher (5.28%) than the current rate: 1% Current 1% Decrease Discount Rate Increase 3.28% 4.28% 5.28% Total pension liability $ 7,329,279 $ 6,489,644 $ 5,797,125 Pension Expense—For the fiscal year ended December 31, 2025, the Town recognized a pension expense of $343,684. The following is a breakout of the Pension Expense: Service Cost $ 166,347 Interest on Total Pension Liability 270,156 Changes of Assumptions or Other Inputs (103,943) Difference in Expected & Actual 1,048 Administrative Costs 10,076 Pension Expense $ 343,684 Deferred Outflows and Inflows of Resources Related to Pensions—At December 31, 2025 the Town reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Deferred Outflows Inflows of Resources of Resources Differences between expected and actual experience $ 119,295 $ 91,010 Changes of assumptions or other inputs $ 542,723 $ 1,138,165 Benefit payments & administrative expenses subsequent to the measurement date 409,800 - Total $ 1,071,818 $ 1,229,175 The amount reported as deferred outflows of resources related to pensions resulting from transactions subsequent to the measurement date will be recognized as a reduction of the total pension liability in the year ended December 31, 2026. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows: Year Ending December 31, 2026 $ (102,895) 2027 (219,649) 2028 (244,614) 2029 - Thereafter - - 100 -

Fiduciary Investment and Control—Service credit is determined by the governing board of the sponsor, based on information certified to the governing board by each fire company having members who participate in the program. Each fire company must maintain all required records on forms prescribed by the governing board. The governing board of the sponsor has retained and designated Firefly Admin, Inc. to assist in the administration of the program. Authority to invest program assets is vested in the Investment Committee. Subject to restrictions in the program document, program assets are invested in accordance with a statutory “prudent person” rule. The sponsor is required to retain an actuary to determine the amount of the sponsor’s contributions to the plan. The actuary retained by the sponsor for this purpose was Firefly Admin, Inc. Portions of the following information regarding the plan assets are derived from the most recent report prepared by the actuary, dated January 1, 2025. Statement of Net Program Assets Actuarial present value of benefits at January 1, 2025 $ 5,751,269 Less: Assets available for benefits Investments at fair value: Equities 37.1% 975,630 International stock 14.5% 381,953 Bonds 33.2% 871,792 Balanced 10.6% 277,673 Specialty 3.6% 94,890 Liabilities: January payments made in December 1.2% 32,368 Benefits payable -0.3% (7,300) Net program assets available for benefits 2,627,007 Current total unfunded benefits $ 3,124,262 - 101 -

Statement of Changes in Net Program Assets Plan net assets, January 1, 2024 $2,422,623 Changes during the year: Add: Plan contributions $ 434,624 Net investment income 169,536 Less: Plan benefit withdrawals (392,976) Changes in benefits payable (6,800) Net change 204,384 Plan net assets, December 31, 2024 $ 2,627,007 Funding Methodology Town contributions and fees amounted to $325,000 and $30,310, respectively, during the year ended December 31, 2025. The Town accounts for service award program assets within its Fire Protection Fund. The fair value of these program assets as of December 31, 2025 is $2,824,524. 8. PENSION OBLIGATIONS—EMS LOSAP Plan Description—The Town established a defined contribution Length of Service Awards Program (the “LOSAP”) for the active ambulance volunteers of the Boston Emergency Squad. The Program was established pursuant to Article 11-A of the General Municipal Law. The Program provides municipally-funded pension-like benefits to facilitate the recruitment and retention of active volunteer ambulance workers. The Town is the sponsor of the program. Program Description— Participation, vesting and service credit—Active volunteers are eligible to participate in the program and become fully vested upon earning five (5) years of service credits or upon being awarded a total and permanent disability. The program’s entitlement age is age sixty (60) and the maximum service credit allowable is forty (40) years. Benefits—A participant’s benefit under the program is equal to $700 per year of service. The program provides statutorily mandated death and disability benefits. Fiduciary Investment and Control—Service credit is determined by the governing board of the sponsor, based on information certified to the governing board by the Emergency Squad. The governing board of the sponsor has retained and designated Penflex, Inc. to assist in the administration of the program. - 102 -

Program assets are required to be held in trust by LOSAP legislation, for the exclusive purpose of providing benefits to participants and their beneficiaries or for the purpose of defraying the reasonable expenses of the operation and administration of the program. Authority to invest program assets is vested in the Investment Committee. Subject to restrictions in the program document, program assets are invested in accordance with a statutory “prudent person” rule. The sponsor is required to retain an actuary to determine the amount of the sponsor’s contributions to the plan. The actuary retained by the sponsor for this purpose is Penflex, Inc. Portions of the following information are derived from the most recent report prepared by the actuary, dated December 31, 2025. Program Financial Condition Asset Reconciliation Share of Trust Account, January 1, 2025 $ 691,188 Changes during the year: Add: Plan contributions $ 6,207 Net investment income 75,473 Less: Administrative Charges (1,605) Trustee Fees (2,937) Distributions Made to Participant/Beneficiaries (39,498) Net change 37,639 Share of Trust Account, December 31, 2025 $ 728,827 Contributions and Administrative Fees The actuary determined that the Town contributions owed during the 2025 calendar year totaled $6,207. Administrative and Trustee Fees taken out of the account during the year ending December 31, 2025 were $4,542 with an additional $39,498 of distributions made to beneficiaries. Plan Assets The Town accounts for service award program assets within its Ambulance Fund. The fair value of these program assets as of December 31, 2025 is $728,827. - 103 -

9. RISK MANAGEMENT The Town is exposed to various risks of loss related to damage and destruction of assets, vehicle liability, injuries to employees, health insurance, workers’ compensation, and unemployment insurance. The Town purchases commercial insurance to cover such potential risks. There have not been any settlements which have exceeded commercial insurance coverage in the past three fiscal years. The Town purchases insurance for: general property and liability, municipal crime, automobile, public officials liability, law enforcement liability, contractor’s protective liability, excess catastrophe liability, inland marine, ground pollution relating to fuel storage tanks, and cyber coverage. General property is insured at a full replacement cost agreed upon at $14,434,575. General liability insurance is limited to $1 million per occurrence, with a general aggregate $3 million limit. General liability had an add on rider for Builder’s Risk at the North Boston shelter valued at $450,000. Municipal crime coverage ranges from $25,000 to $200,000 per occurrence. Automobile insurance is limited to $1 million per accident. Public Officials Liability, Law Enforcement Liability, and Contractor’s Protective Liability are all limited to $1 million per occurrence and $2 million in the aggregate. Excess liability is limited to $1 million per occurrence and $3 million in the aggregate. Inland marine has various limits for each individually scheduled property and equipment with the largest limit being $905,100. Fuel storage tanks have a ground pollution liability of $1 million. A separate cyber policy was added in 2024 with various limits ranging from $50,000 to $1 million per incident. 10. LEASES Lease Receivable—The Town is a lessor for a noncancellable lease of buildings. The Town recognizes a lease receivable and a deferred inflow of resources in the government-wide and governmental fund financial statements. At the commencement of a lease, the Town initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources is initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease term. Key estimates and judgments related to leases include how the Town determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts. • The Town uses its estimated incremental borrowing rate as the discount rate for leases. • The lease terms include the noncancellable period of the lease. • Lease receipts included in the measurement of the lease receivable is composed of fixed payments from the lessee. The Town monitors changes in circumstances that would require a remeasurement of its leases and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable. As the lessor, the Town recognizes a long-term lease receivable and deferred inflow of resources for the use of the Trooper Barracks Building by the state police. The lease agreement runs for 20 years starting December 1, 2009 and ending November 30, 2029 with a five year renewal option beginning on December 1, 2029 and ending November 30, 2034. The agreement states that the remaining monthly payments will be $8,247 per month through November 30, 2029, and then if the renewal is - 104 -

granted, the additional five-year term will be negotiated at the time of the renewal request. As the Town built this building as part of the lease agreement, to the specifications agreed upon with the lessee, the Town reasonably expects the lease agreement to be renewed and thus includes the five- year renewal as part of the lease term. The discount rate applied to this lease is 3.5% as determined by the bond issued to finance the construction of the building. The value of the lease receivable as of December 31, 2025 is $649,300. The value of the deferred inflow of resources is $503,222 at December 31, 2025. The future payments included in the measurement of the lease receivable at December 31, 2025 were as follows: Fiscal Year Ending December 31, Principal Interest Total 2026 $ 63,852 $ 35,112 $ 98,964 2027 66,123 32,841 98,964 2028 68,474 30,490 98,964 2029 70,910 28,054 98,964 2030 73,432 25,532 98,964 2030 and thereafter 306,510 72,852 379,362 $ 649,300 $ 224,882 $ 874,182 Lease Payable—The Town is a lessee for a noncancellable lease of various equipment. The town recognizes a liability and an intangible right-to-use asset (lease asset) in the government-wide financial statements. The Town recognizes lease liabilities with an initial, individual value of $5,000 or more. At the commencement of a lease, the Town initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of lease payments made. The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus certain initial direct costs. Subsequently, the lease asset is amortized on a straight-line basis over its useful life. Key estimates and judgments related to leases include how the Town determines (1) the discount rate it uses to discount the expected lease payments to present value, (2) lease term, and (3) lease payments. • The Town uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the Town generally uses its estimated incremental borrowing rate as the discount rate for leases. • The lease terms include the noncancellable period of the lease. • Lease payments included in the measurement of the lease liability are composed of fixed payments and purchase option price that the Town is reasonably certain to exercise. The Town monitors changes in circumstances that would require a remeasurement of its leases and will remeasure the right-to-use asset and liability if certain changes occur that are expected to significantly affect the amount of the lease liability. As the lessee, the Town reports lease assets with other capital assets and lease liabilities with long- term debt on the schedule of long-term liabilities. The Town is lessee for office equipment such as printers and postage machines. - 105 -

As of December 31, 2025, the value of the lease liability was $4,216. The Town is required to make annual principal and interest payments on the equipment. The leases have imputed interest rates of 3.5%. The value of the right-to-use lease assets as of the end of the current fiscal year was $22,380 and had accumulated amortization of $18,437 for a net asset value of $3,943. The future principal and interest payments as of December 31, 2025, were as follows: Fiscal Year Ending December 31, Principal Interest Total 2026 $ 3,260 $ 87 $ 3,348 2027 956 10 965 2028 - - - $ 4,216 $ 97 $ 4,313 11. SHORT-TERM DEBT Liabilities for bond anticipation notes (“BANs”) are generally accounted for in the Capital Projects Fund. State law requires that BANs issued for capital purposes be converted to long-term obligations within five years after the original issue date. However, BANs issued for assessable improvement projects may be renewed for periods equivalent to the life of the permanent financing, provided that annual reductions of principal are made. A summary of the Town’s short-term debt for the year ended December 31, 2025 is as follows: Interest Maturity Balance Balance Description Rate Date 1/1/2025 Issues Redemptions 12/31/2025 Capital Projects Fund: BAN - Water Tanks 3.49% 10/2/2026 $ 987,000 $ - $ 37,000 $ 950,000 BAN - Waterline Phase 1 3.49% 10/2/2026 $ 2,771,000 $ - $ - $ 2,771,000 Total 3,758,000 - 37,000 3,721,000 12. LONG-TERM LIABILITIES The Town’s outstanding long-term liabilities reported in Schedule W to the AFR include serial bonds, lease liabilities, pension liabilities, and compensated absences. Long-term liabilities as of December 31, 2025 aggregated $10,997,164. The Town’s outstanding indebtedness as of December 31, 2025 aggregated $7,603,850. Of this amount, $3,382,850 relates to serial bonds issued for the purpose of water supply and distribution and $500,000 relates to a serial bond issued on the construction of a Trooper Barracks building. All long- term debts are exempt from the constitutional debt limit other than the $500,000 serial bond which represents approximately 0.7% of the town’s debt limit. Further, the Trooper Barracks serial bond is eligible for redemption prior to maturity starting after March 1, 2022 at 100% of the par amount of the bonds to be redeemed, plus accrued interest to the date of redemption. All bonds payable of the Town are secured by its general credit and revenue raising powers, as per State statute. A default will have occurred if the payment of principal or interest are not paid when due and payable. In the event of a default a provision is made for contract creditors (including the - 106 -

Bondholders) of the Town to enforce payments upon such contracts, if necessary, through court action, although the present statute limits interest on the amount adjudged due to creditors to nine per centum per annum from the date due to the date of payment. As a general rule, property and funds of a municipal corporation serving the public welfare and interest have not been judicially subjected to execution or attachment to satisfy a judgment, although judicial mandates have been issued to officials to appropriate and pay judgments out of current funds or the proceeds of a tax levy. The Town does not hold any lines of credit. A summary of changes in the Town’s long-term liabilities at December 31, 2025 is presented below: Balance Balance Due Within 1/1/2025 Additions Reductions 12/31/2025 One Year Serial bonds $ 4,059,400 $ - $ 176,550 $ 3,882,850 $ 186,450 Lease liability 8,738 - 4,522 4,216 3,260 Net pension liability-ERS* 496,713 - 39,272 457,441 - Pension liability-Fire LOSAP 6,785,481 436,503 732,340 6,489,644 - Compensated absences 179,285 31,754 48,026 163,013 47,101 Total $ 11,529,617 $ 468,257 $ 1,000,710 $ 10,997,164 $ 236,811 (*Reductions to the net pension liability are shown net of additions.) Serial Bonds—The Town issues general obligation bonds to provide funds for the acquisition, construction, and renovation of major capital facilities. General obligation bonds have been issued for governmental activities. General obligation bonds are direct obligations and pledge the full faith and credit of the Town. These bonds generally are issued as serial bonds with equal amounts of principal maturing each year with maturities that range from 10 to 38 years. Principal is paid annually, interest is paid semi-annually; these payments are recorded in the associated fund, either being General or Water Funds. A summary of additions and payments for the year ended December 31, 2025, is presented below: Year of Due Original Interest Issue/ Balance Balance Within Description Issue Rate (%) Maturity 1/1/2025 Additions Reductions 12/31/2025 One Year General Fund: Trooper Barracks $ 1,000,000 3.5 2012/2034 $ 545,000 $ - $ 45,000 $ 500,000 $ 50,000 Total General Fund 545,000 - 45,000 500,000 50,000 Water Fund: Water #3 125,000 2.8 2012/2032 50,000 - 6,250 43,750 6,250 Rural Development #1 2,618,500 4.125 2005/2040 1,647,300 - 74,700 1,572,600 77,800 Rural Development #2 2,394,000 3 2010/2048 1,817,100 - 50,600 1,766,500 52,400 Total Water Fund 3,514,400 - 131,550 3,382,850 136,450 Total governmental activities $ 4,059,400 $ - $ 176,550 $ 3,882,850 $ 186,450 - 107 -

Lease Liability—The Town holds long-term capital leases for various equipment. The outstanding balance at December 31, 2025 was $4,216. Refer to Note 10 for additional information related to the Town’s leases. Net Pension Liability–ERS—In Schedule W to the AFR, the Town reported a liability of $457,441, for its proportionate share of the net pension liability related to the Employee Retirement System. Refer to Note 6 for additional information related to the Town’s net pension liability. Pension Liability–Fire LOSAP—In Schedule W to the AFR, the Town reported a liability of $6,489,644, for its pension liability related to the Fire Length of Service Award Program (LOSAP). Refer to Note 7 for additional information related to the Town’s pension liability. Compensated Absences—As explained in Note 1, the Town accrues the value of governmental fund type compensated absences. The value accrued at December 31, 2025 is $163,013 and relates to sick time earned each month that carries over at the end of the fiscal year up to the limit of 165 days per employee. Employees who retire or resign can choose to receive a cash payout for their unused sick time or roll it towards additional service credit in the New York State Retirement System. Management estimates that $47,101 is due within one year. Since payments of compensated absences are dependent upon many factors, timing of future payments is not readily determinable. A maturity schedule of the Town’s indebtedness is presented below: Pension Pension Year ending Serial Lease Liability Liability Compensated December 31, Bonds Liability ERS Fire LOSAP Absences Total 2026 $ 186,450 $ 3,260 $ - $ - $ 47,101 $ 236,811 2027 191,450 956 - - - 192,406 2028 196,750 - - - - 196,750 2029 207,150 - - - - 207,150 2030 212,950 - - - - 212,950 2031-2035 1,103,500 - - - - 1,103,500 2036-2040 1,028,000 - - - - 1,028,000 2041-2045 457,000 - - - - 457,000 2046 and thereafter 299,600 - 457,441 6,489,644 115,912 7,362,597 Total $ 3,882,850 $ 4,216 $ 457,441 $ 6,489,644 $ 163,013 $ 10,997,164 - 108 -

Interest requirements on serial bonds payable are as follows: Year ending December 31, Interest 2026 $ 135,500 2027 128,544 2028 122,013 2029 114,883 2030 107,556 2031-2035 418,290 2036-2040 230,443 2041-2045 86,935 2046 and thereafter 18,056 Total $ 1,362,220 13. FUND BALANCE In the AFR, nonspendable amounts represent net current financial resources that cannot be spent because they are either not in spendable form or legally or contractually required to be maintained intact. The Town maintained the following nonspendable fund balance at December 31, 2025: • Prepaid items—Represents amounts prepaid to the retirement system that are applicable to future accounting periods. The General Fund and the Highway Fund reported amounts of $31,226 and $18,229, respectively relating to the retirement system. Further, in 2024, the Town entered into a Subscription Based IT Agreement for $8,500 but subsequently put the account on hold prior to implementation. The first payment made will be recognized as an expense in the General Fund when implementation begins. In the AFR, restricted fund balances are amounts constrained to specific purposes (such as creditors, grantors, contributors, or laws and regulations of other governments) through constitutional provisions or by enabling legislation. At December 31, 2025, the Town reported the following restricted fund balances: • Restricted for General Capital Projects—Represents amounts, $407,309, restricted for the construction of various general fund capital projects. • Restricted for Tax Stabilization—Represents amounts, $96,580, restricted by the Town Board in accordance with general municipal law section 6-e to be used for future unanticipated events. • Restricted for Highway Equipment—Represents amounts, $330,743, restricted for the purchase of highway equipment. • Restricted for Water Debt—Represents amounts, $403,772, restricted for the reduction of future debt service requirements. • Restricted for Ambulance Equipment —Represents amounts, $144,860, restricted for the purchase of ambulance equipment. - 109 -

• Restricted for Fire LOSAP —Represents amounts, $2,824,524, for the administration of the Town’s Fire LOSAP. • Restricted for EMS LOSAP —Represents amounts, $728,827, for the administration of the Town’s Ambulance LOSAP. In the AFR, commitments are amounts that are subject to a purpose constraint imposed by a formal action of the Town’s highest level of decision-making authority. As of December 31, 2025 the Town did not report any commitments. In the AFR, assignments are not legally required segregations but are segregated for a specific purpose by the Town. At December 31, 2025, the Town reported the following fund balance assignments: Subsequent Year's Specific Total Expenditures Use Assigned General Fund $ 560,702 $ 4,411 $ 565,113 Highway Fund 262,380 775,810 1,038,190 Fire Protection Fund - 166,487 166,487 Lighting Fund 1,377 7,870 9,247 Ambulance Fund - 148,165 148,165 Garbage and Refuse Fund - 238,084 238,084 Water Fund - 736,264 736,264 Total $ 824,459 $ 2,077,091 $ 2,901,550 • Assigned to Subsequent Year’s Expenditures—Represents available fund balance being appropriated to meet expenditure requirements in the 2026 fiscal year. • Assigned to Specific Use—Represents fund balance within the special revenue funds that is assigned for a specific purpose. The assignment’s purpose relates to each fund’s operations and represents amounts within funds that are not restricted or committed. Unassigned fund balance represents the residual classification of the government’s General Fund surplus and Capital Projects Fund deficit. If the Town must use funds for emergency expenditures the Board shall authorize the Supervisor to expend funds first from funds classified as nonspendable (if funds become available) then restricted funds. The use of committed and assigned funds will occur after the exhaustion of available restricted funds. Finally, if no other fund balances are available, the Town will use unassigned fund balance. 14. ENCUMBRANCES Encumbrances—Encumbrances are commitments related to unperformed (executory) contracts for goods or services (i.e., purchase orders, contracts, and commitments). Encumbrance accounting is utilized to the extent necessary to assure effective budgetary control and accountability and to facilitate effective cash planning and control. While all appropriations and encumbrances lapse at year end, valid outstanding encumbrances (those for which performance under the executory contract is expended in the next year) are re-appropriated and become part of the subsequent year’s budget pursuant to state regulations. - 110 -

At December 31, 2025, the Town reported the following encumbrances: • Encumbrance for General Fund Purchases —Represents amounts, $4,411, for the purchase of a building code design and construction document, radio for the emergency manager and other small office supplies purchases as agreed upon by board resolution or purchase order. • Encumbrance for Highway Equipment —Represents amounts, $178,476, for the purchase of a highway pickup truck with plow and dump box as agreed upon by board resolution. • Encumbrance for Ambulance Equipment —Represents amounts, $137,664, for the remaining payments on the purchase of a gas-powered Ambulance as agreed upon by board resolution. The Town considers encumbrances significant if they are in excess of $10,000. Significant encumbrances as of December 31, 2025 are listed below: Amount Fund Purpose Encumbered Highway Highway Pickup Truck with Plow & Dump Box $ 178,476 Total Highway Fund $ 178,476 Ambulance Gas-Powered Ambulance - 2nd half of contract $ 137,664 Total Ambulance Fund $ 137,664 15. INTERFUND ACTIVITY Interfund receivables and payables are short-term in nature and exist because of temporary advances or payments made on behalf of other funds. The composition of interfund balances as of December 31, 2025 is as follows: Interfund Fund Receivables Payables Governmental funds: General Fund $ 28,896 $ - Capital Projects Fund - 28,896 Total $ 28,896 $ 28,896 The outstanding balances between funds result from payments made on behalf of other funds or temporary advances. All of these balances are expected to be collected/paid within the subsequent year. - 111 -

The Town made the following transfers between funds during the year ended December 31, 2025: Transfers out: General Fund Fund Transfers in: Capital Projects Fund 487,980 Total $ 487,980 The interfund transfer totaling $487,980 represents funding supplied by the general fund towards current capital projects. 16. LABOR CONTRACTS Certain Town employees are represented by one bargaining unit, with the balance governed by Town Board rules and regulations. The International Operating Engineers Local 17 AFL-CIO bargaining unit has a current negotiated contract in place through December 31, 2026. 17. CONTINGENCIES Litigation—The Town is involved in litigation in the ordinary course of its operations. The Town believes that its ultimate liability, if any, in connection with these matters will not have a material effect on the Town’s financial condition or results of operations. Assessments—The Town is a defendant in litigation under Article 7 of the Real Property Tax Law of the State of New York to review tax assessments. While the Town vigorously defends assessments, the likelihood of success is on a case by case basis, and is dependent upon various factors including market values and appraised amounts. No potential amount or potential range of loss is determinable. However, management believes that level of such potential loss, if any, would be immaterial and no provisions have been made within the financial statements. Grants—In the normal course of operations, the Town receives grant funds from various Federal and State agencies. These grant programs are subject to audit by agents of the granting authority, the purpose of which is to ensure compliance with conditions precedent to the granting of funds. Any disallowed expenditures resulting from such audits could become a liability of the governmental funds. While the amount of any expenditures which may be disallowed cannot be determined at this time, management expects any amounts to be immaterial. 18. SUBSEQUENT EVENTS Management has evaluated subsequent events through April 27, 2026, which is the date the AFR is available for issuance, and have determined there are no subsequent events that require disclosure in conformity with the format prescribed by the Office of the State Comptroller of the State of New York. ***** - 112 -

Comparative Year-End Fund Balances Fund Account 12/31/2021 12/31/2022 12/31/2023 12/31/2024 12/31/2025 General (A) Unassigned Fund Balance $ 1,961,553 $ 2,089,269 $ 1,954,158 $ 1,505,816 $ 1,024,741 General (A) Assigned Appropriated $ 341,550 $ 426,216 $ 399,467 $ 509,330 $ 560,702 General (A) Encumbered $ 25,201 $ 69,542 $ 103,441 $ 18,045 $ 4,411 General (A) Not Spendable / Prepaids $ 21,835 $ 18,036 $ 22,417 $ 35,242 $ 39,726 General (A) Reserve for Tri-Seq $ 7,128 $ 7,142 $ 7,444 $ 7,829 $ 8,154 General (A) Reserve for Bail $ 6 $ - $ - $ - $ - General (A) Reserve for Sr. Facility $ 61,059 $ 61,183 $ 63,770 $ 67,063 $ 69,852 General (A) Reserve for Bldgs & Parks $ 125,287 $ 125,540 $ 130,849 $ 137,606 $ 143,329 General (A) Reserve for Recreation $ 36,986 $ 37,061 $ 38,628 $ 40,623 $ 42,312 General (A) Reserve for Drainage $ 125,581 $ 125,832 $ 131,152 $ 137,926 $ 143,662 General (A) Reserve for Tax Stable $ 84,423 $ 84,593 $ 88,170 $ 92,724 $ 96,580 $ 2,790,609 $ 3,044,414 $ 2,939,496 $ 2,552,204 $ 2,133,469 Highway (DB) Assigned Unappropriated $ 472,458 $ 444,577 $ 583,317 $ 751,991 $ 597,334 Highway (DB) Assigned Appropriated $ 91,676 $ 165,706 $ 173,949 $ 153,433 $ 262,380 Highway (DB) Encumbered $ 257,233 $ 57,200 $ 173,628 $ 171,261 $ 178,476 Highway (DB) Not Spendable / Prepaids $ 13,960 $ 10,593 $ 12,609 $ 15,042 $ 18,229 Highway (DB) Reserve or HWY Equipment $ 289,129 $ 289,695 $ 301,944 $ 317,538 $ 330,743 $ 1,124,456 $ 967,771 $ 1,245,447 $ 1,409,265 $ 1,387,162 Capital Projects (H) Unassigned Fund Balance $ - $ (209,918) $ (836,206) $ (1,119,316) $ (2,944,965) $ - $ (209,918) $ (836,206) $ (1,119,316) $ (2,944,965) Fire Protection (SF) Assigned Unappropriated $ 225,406 $ 203,824 $ 169,252 $ 150,703 $ 166,487 Fire Protection (SF) Assigned Appropriated $ 227,107 $ 217,480 $ 37,986 $ 26,773 $ - Fire Protection (SF) Restricted - LOSAP Fair Market Value $ 2,594,761 $ 2,154,324 $ 2,390,755 $ 2,601,939 $ 2,824,524 $ 3,047,274 $ 2,575,628 $ 2,597,993 $ 2,779,415 $ 2,991,011 Lighting (SL) Assigned Unappropriated $ 20,694 $ 21,404 $ 17,721 $ 10,811 $ 7,870 Lighting (SL) Assigned Appropriated $ - $ - $ 2,683 $ 3,673 $ 1,377 $ 20,694 $ 21,404 $ 20,404 $ 14,484 $ 9,247 Ambulance (SM) Assigned Unappropriated $ 49,761 $ 53,257 $ 68,745 $ 90,116 $ 148,165 Ambulance (SM) Assigned Appropriated $ - $ - $ - $ - $ - Ambulance (SM) Restricted - LOSAP Fair Market Value $ 748,279 $ 587,667 $ 646,058 $ 691,188 $ 728,827 Ambulance (SM) Reserve for Ambulance $ 139,532 $ 179,834 $ 227,461 $ 139,076 $ 144,860 $ 937,572 $ 820,758 $ 942,264 $ 920,380 $ 1,021,852 Garbage (SG/SR) Assigned Unappropriated $ 146,899 $ 144,627 $ 135,213 $ 200,742 $ 238,084 Garbage (SG/SR) Assigned Appropriated $ - $ - $ - $ - $ - $ 146,899 $ 144,627 $ 135,213 $ 200,742 $ 238,084 Water (SW) (HA) Water District #1 $ 52,908 $ 93,746 $ 127,791 $ 208,018 $ 204,897 Water (SW) (HB) Water District #2 $ 70,437 $ 80,483 $ 96,119 $ 112,200 $ 108,617 Water (SW) (HC) Water District #3 $ 242,350 $ 255,760 $ 193,888 $ 189,723 $ 150,115 Water (SW) (HD) Water Ext. 1 $ 43,427 $ 45,831 $ 49,589 $ 53,857 $ 56,086 Water (SW) (HE) Water Ext. 2 $ 80,199 $ 89,142 $ 120,646 $ 153,569 $ 182,208 Water (SW) (HF) Water Dist. 3 Ext. $ 26,775 $ 29,641 $ 29,590 $ 32,734 $ 34,341 Water (SW) Reserve for Debt - Dist. 3 $ 352,955 $ 353,660 $ 368,614 $ 387,651 $ 403,772 $ 869,051 $ 948,263 $ 986,237 $ 1,137,752 $ 1,140,036 $ 8,936,555 $ 8,312,947 $ 8,030,848 $ 7,894,926 $ 5,975,896 Notes: Assigned Appropriated = plan a deficit in next year's budget to use down this much of fund balance Assigned Unappropriated = assigned for the use of the fund name, no further commitments made

Capital Projects Summary - 12/31/25 H04 - Waterline Replacements - Phase 1 (Design of 10,770 ft Water Main) Expenses: Total 2019 2020 2021 2022 2023 2024 2025 Construction: 716 Contracting $ 2,141,596.97 $ - $ - $ - $ - $ - $ - $ 2,141,596.97 Engineering: Clark Patterson Lee (CPL) $ 349,840.00 $ - $ - $ - $ 211,000.00 $ 39,000.00 $ 3,900.00 $ 95,940.00 Bidding / Other Expenses: $ 576.32 $ - $ - $ - $ - $ - $ 466.32 $ 110.00 $ 2,492,013.29 $ - $ - $ - $ 211,000.00 $ 39,000.00 $ 4,366.32 $ 2,237,646.97 Revenues: BAN Issued $ 2,492,013.29 $ 211,000.00 $ 39,000.00 $ 4,366.32 $ 2,237,646.97 Town Funds Interest $ - $ 2,492,013.29 Capitalization $ 2,492,013.29 H05 - Comp Plan Update Expenses: Total 2019 2020 2021 2022 2023 2024 2025 Consultant: Clark Patterson Lee (CPL) $ 94,870.00 $ - $ - $ - $ - $ 29,138.50 $ 62,991.50 $ 2,740.00 $ 94,870.00 $ - $ - $ - $ - $ 29,138.50 $ 62,991.50 $ 2,740.00 Revenues: Dept of State $ 63,000.00 $ 29,138.50 $ 33,861.50 Erie County Enviro & Planning $ 25,000.00 $ 25,000.00 Town Funds General Fund $ 6,870.00 $ - $ 4,130.00 $ 2,740.00 $ 94,870.00 Capitalization 2025 to Art & Historical $ 94,870.00 H06 - Town Hall Generator Expenses: Total 2023 2024 2025 Construction: Industrial Power & Lighting Corp $ 253,545.56 $ - $ 213,856.57 $ 39,688.99 Engineering: Clark Patterson Lee (CPL) $ 20,000.00 $ 18,500.00 $ 750.00 $ 750.00 Bidding / Other Expenses: $ 7,547.90 $ 731.88 $ 6,816.02 $ - $ 281,093.46 $ 19,231.88 $ 221,422.59 $ 40,438.99 Revenues: ARPA $ 114,865.60 $ - $ 114,865.60 Town Funds General Fund $ 166,227.86 $ 19,231.88 $ 106,556.99 $ 40,438.99 $ 281,093.46 Capitalization 2025 to Building Improvements $ 281,093.46 H07 - Town Hall Entryway / Stairs Expenses: Total 2023 2024 2025 Construction: Double A Services LLC $ 26,125.00 $ - $ 26,125.00 $ - Construction: Kirst Construction $ 15,500.00 $ - $ - $ 15,500.00 Engineering: Clark Patterson Lee (CPL) $ 17,600.00 $ 12,600.00 $ 4,500.00 $ 500.00 Bidding / Other Expenses: $ 568.00 $ 568.00 $ - $ - $ 59,793.00 $ 13,168.00 $ 30,625.00 $ 16,000.00 Revenues: ARPA $ 26,125.00 $ - $ 26,125.00 Town Funds General Fund $ 33,668.00 $ 13,168.00 $ 4,500.00 $ 16,000.00 $ 59,793.00 Capitalization 2025 to Building Improvements $ 59,793.00

Capital Projects Summary - 12/31/25 Tennis Court Expenses: Total 2024 2025 Resurfacing: Super Seal Sealcoating Co. $ 83,200.00 $ 83,200.00 $ - Fencing: ----- $ - $ - $ - Engineering: Clark Patterson Lee (CPL) $ 1,951.74 $ 1,911.74 $ 40.00 $ 85,151.74 $ 85,111.74 $ 40.00 Revenues: Town Funds General Fund $ 85,151.74 $ 85,111.74 $ 40.00 $ 85,151.74 Capitalization Resurfacing - 2024 $ 83,200.00 Capitalization Fencing - ________ $ 1,951.74 H08 - Fuel Tank Removal / Replacement Expenses: Total 2025 Removal: LaBella $ 60,671.34 $ 60,671.34 New Tanks: Loudon Building Co. $ - $ - Engineering: LaBella $ 35,190.00 $ 35,190.00 Bidding / Other Costs: $ 3,619.24 $ 3,619.24 $ 99,480.58 $ 99,480.58 Revenues: Town Funds General Fund $ 99,480.58 $ 99,480.58 $ 99,480.58 Capitalization $ 99,480.58 H09 - Holiday Lights Expenses: Total 2025 Construction: Loudon Building Co. $ - $ - Engineering: LaBella $ 9,209.45 $ 9,209.45 Bidding / Other Costs: $ - $ - $ 9,209.45 $ 9,209.45 Revenues: Town Funds General Fund $ 9,209.45 $ 9,209.45 $ 9,209.45 Capitalization $ 9,209.45 H10 - Water Phase 2 Expenses: Total 2025 Construction: $ - $ - Engineering: CPL $ 28,896.00 $ 28,896.00 Bidding / Other Costs: $ - $ - $ 28,896.00 $ 28,896.00 Revenues: Town Funds General Fund $ 28,896.00 $ 28,896.00 $ 28,896.00 Capitalization $ 28,896.00

2025 Capital Projects - Expenditures by Funding Source Project FEMA CDBG ARPA Dept of State Erie County BAN/Bond Town Total Expenditures Account Code: Tennis Court Resurfacing & Fencing Super Seal - Resurfacing $ - $ - $ - $ - $ - $ - $ - $ - A-7110.2 CPL - Engineering $ - $ - $ - $ - $ - $ - $ 40.00 $ 40.00 A-1440.4 _____ - Fencing $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 40.00 $ 40.00 Water - Phase 1 716 Contracting - Construction $ - $ - $ - $ - $ - $ 2,141,596.97 $ - $ 2,141,596.97 H04-3840.2 CPL - Engineering $ - $ - $ - $ - $ - $ 95,940.00 $ - $ 95,940.00 H04-3840.2 Bid Ads, Misc. Costs $ - $ - $ - $ - $ - $ 110.00 $ - $ 110.00 H04-3840.2 $ - $ - $ - $ - $ - $ 2,237,646.97 $ - $ 2,237,646.97 Comp Plan Update (Completed in 2025) / Awaiting Erie County Reimb. of $25,000 CPL - Consultant $ - $ - $ - $ - $ - $ - $ 2,740.00 $ 2,740.00 H05-8020.2 $ - $ - $ - $ - $ - $ - $ 2,740.00 $ 2,740.00 Town Hall Generator (Completed in 2025) $ - Industrial Power & Lighting Corp - Construction $ - $ - $ - $ - $ - $ 39,688.99 $ 39,688.99 CPL - Engineering $ - $ - $ - $ - $ - $ - $ 750.00 $ 750.00 H06-1620.2 Bid Ads, Misc. Costs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 40,438.99 $ 40,438.99 Town Hall Entryway (Completed in 2025) Double A Services - Construction $ - $ - $ - $ - $ - $ - $ - $ - Kirst - Construction $ - $ - $ - $ - $ - $ - $ 15,500.00 $ 15,500.00 CPL - Engineering $ - $ - $ - $ - $ - $ - $ 500.00 $ 500.00 H07-1620.2 Bid Ads, Misc. Costs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 16,000.00 $ 16,000.00 Fuel Tank Replacement LaBella - Tear-Out $ - $ - $ - $ - $ - $ - $ 60,671.34 $ 60,671.34 H08-1620.2 LabBella - Engineering $ - $ - $ - $ - $ - $ - $ 35,190.00 $ 35,190.00 H08-1620.2 ______ - New Tanks $ - $ - $ - $ - $ - $ - $ - $ - H08-1620.2 Bid Ads, Misc. Costs $ - $ - $ - $ - $ - $ - $ 3,619.24 $ 3,619.24 H08-1620.2 $ - $ - $ - $ - $ - $ - $ 99,480.58 $ 99,480.58 Holiday Lights LabBella - Engineering $ - $ - $ - $ - $ - $ - $ 9,209.45 $ 9,209.45 H09-1440.2 Loudon - Construction $ - $ - $ - $ - $ - $ - $ - $ - H09- Bid Ads, Misc. Costs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 9,209.45 $ 9,209.45 Water - Phase 2 _______ - Construction $ - $ - $ - $ - $ - $ - $ - $ - H10-3840.2 CPL - Engineering $ - $ - $ - $ - $ - $ 28,896.00 $ - $ 28,896.00 H10-1440.2 Bid Ads, Misc. Costs $ - $ - $ - $ - $ - $ - $ - $ - H10-3840.2 $ - $ - $ - $ - $ - $ 28,896.00 $ - $ 28,896.00 $ - $ - $ - $ - $ - $ 2,266,542.97 $ 167,909.02 $ 2,434,451.99 Total Federal Funding Spent $ - No Federal/State/County Expenditures across all Town Single Audit threshhold $ 1,000,000.00 Capital Projects in 2025 Variance $ 1,000,000.00

SLFRF Closeout SLFRF closeout report NY1405 - P&E Report - 2025 Total SLFRF allocation amount $828,407.76 Project summary Category Cumulative Obligations Cumulative Expenditures 6-Revenue Replacement $828,407.76 $828,407.76 Totals $828,407.76 $828,407.76 Treasury would like to learn about specific projects that recipients consider ‘impact stories.’ These impact stories capture how local leaders use one-time, direct emergency funds to make lasting change in their communities. They also highlight how receiving the funds enabled communities to avoid an insuperable crisis, work toward long-term goals while meeting immediate needs, and/or address the needs of underserved people. These stories may be included in remarks from Treasury officials and/or other resources that uplift exemplary uses of SLFRF dollars to your recipient peers. Please use the text box below to share your community’s success stories from your SLFRF projects. Please note that providing details for an impact story is completely optional. The Town of Boston used its SLFRF allocation to fund a small water project, replace a park shelter, and make improvements to the Town Hall in terms of a new generator and replacing the front steps. Your participation in the State and Local Fiscal Recovery Funds (SLFRF) program with the U.S. Department of the Treasury requires submitting a Final Report for program closeout. This closeout phase is crucial for program success and future funding opportunities. Recipients should carefully review the SLFRF Closeout Resource Materials, the on-screen instructions, and the Frequently Asked Questions (FAQ) document available on the SLFRF Homepage (www.treasury.gov/slfrf) before completing the Final Report. Once the Final Report is submitted, recipients may not use any remaining award funds, and unspent funds must be returned to Treasury. Submission of the Final Report includes a certification by the recipient that the recipient is in compliance with the SLFRF award terms and conditions and that all data and information included in the report are true and correct and do not contain any materially false, fictitious, or fraudulent statements. The Final Report must include the name and contact information of the authorized official who is certifying the information in this report. Recipients must maintain records and financial documents sufficient to evidence compliance with sections 602(c) or 603(c) of the Social Security Act, as applicable, Treasury’s regulations implementing that section, and guidance issued by Treasury regarding the foregoing. The Treasury Office of Inspector General and the Government Accountability Office, or their authorized representatives, have the right of access to records (electronic and otherwise) of recipients in order to conduct audits or other investigations. Records must be maintained by recipients for a period of five (5) years after all funds have been expended or returned to Treasury, whichever is later. If you have questions after reviewing the SLFRF closeout resources, you can email [email protected]. Remember that each recipient is responsible for submitting an accurate Final Report by the deadline, using available information and their own internal records. Statement After reasonable inquiry of people, systems, and other information available to the SLFRF recipient, I certify that (1) the information provided in this report is accurate and complete and does not contain any materially false, fictitious, or fraudulent statements; and (2) the recipient is in compliance with the SLFRF award terms and conditions. I acknowledge that any materially false, fictitious, or fraudulent statement or representation (or concealment or omission of a material fact) in this submission may be the subject of criminal prosecution under the False Statements Accountability Act of 1996, as amended, 18 USC 1001, and also may subject me and the recipient to civil penalties, damages, and administrative remedies for false claims or otherwise (including under 31 USC 3729 et seq.). I am an authorized representative of the SLFRF recipient with authority to make the above certifications and representations on behalf of the recipient. By signing this report, I acknowledge in accordance with 31 CFR 35.4(c) that recipients must provide to the Secretary of the Treasury periodic reports providing detailed accounting of the uses of funds, as applicable, all modifications to a State's or Territory’s tax revenue sources, as applicable, and such other information as the Secretary may require for the administration of this program.

In addition to regular reporting requirements, the Secretary may request other additional information as may be necessary or appropriate, including as may be necessary to prevent evasions of the requirements of this program. False statements or claims made to the Secretary may result in criminal, civil, or administrative sanctions, including fines, imprisonment, civil damages and penalties, debarment from participating in Federal awards or contracts, and/or any other remedy available by law. The information for the currently signed in user will populate as the Authorizer of this submittal. Only those in a role of Authorized Representative for Reporting or Authorized Representative on the Submission record will have access to initiate closeout. Name: Elysia Pericak Title: 716-941-6113 Ext. 124 Telephone: Bookkeeper Email: [email protected]

Federal Financial Report 2. Federal Grant or Other Identifying Number 1. Federal Agency and Organizational Element Assigned by Federal Agency (To report multiple to Which Report is Submitted grants, use FFR Attachment) Department of the Treasury RCP-024015 3. Recipient Organization (Name and complete address including Zip code) Recipient Organization Name: Boston, Town of Street1: 8500 Boston State Road Street2: City: Boston County: State: NY:New York Province: Country: USA: United States ZIP /Postal Code:14025 5. Recipient Account Number or Identifying 4a. DUNS 4b. EIN Number (To report multiple grants, use FFR Number 166002185 Attachment) 005546531 RCP-024015 8. Project/Grant Period 9. Reporting Period End 6. Report Type 7. Basis of From: 04/14/2023 To: Date Annual Accounting 12/31/2026 03/31/2025 10. Transactions Cumulative Federal Cash: a. Cash Receipts $828,407.76 b. Cash disbursements $828,407.76 c. Cash on hand (line a minus b) $0.00 Federal Expenditures and Unobligated Balance: d. Total federal funds authorized $828,407.76 e. Federal share of expenditures $828,407.76 f. Federal share of unliquidated obligations $0.00 g. Total federal share (sum of lines e and f) $828,407.76 h. Unobligated balance of federal funds (line d minus g) $0.00 Recipient Share: i. Total recipient share required Not Applicable j. Recipient share of expenditures Not Applicable

k. Remaining recipient share to be provided (line i minus j) Not Applicable Program Income: l. Total Federal program income earned $0.00 m. Program income expended in accordance with the deduction alternative Not Applicable n. Program income expended in accordance with the addition alternative $0.00 o. Unexpended program income (line l minus line m or line n) $0.00 11. Indirect Expense Period Period e. Amount f. Federal a. Type b. Rate d. Base From To Charged Share Not required at this time

American Rescue Plan Act (ARPA) AUD runs 1/1 - 12/31 Coronavirus State & Local Fiscal Recovery Fund (CSLFRF) ARPA Report 4/1 - 3/31 Contract/ Vendor Project # Invoice # Description/Work Completed Amount Invoice Date Expense Account Expense Year $ 828,407.76 Received in Total 4/1/21 - 12/31/21 Clarke Patterson Lee 16013.00 74527 $ Boston Road Water Main - Services Ending 3/26/21 (100% Survey & Mapping Cost / 10% Design Cost)16,511.00 4/7/2021 H01-8340-0200 2021 Clarke Patterson Lee 16013.00 75098 Boston Road Water Main - Services Ending 4/23/21 (40% Design Cost) $ 6,624.00 5/5/2021 H01-8340-0200 2021 Clarke Patterson Lee 16013.00 75767 Boston Road Water Main - Services Ending 5/21/21 (30% Design Cost) $ 4,968.00 6/4/2021 H01-8340-0200 2021 Clarke Patterson Lee 16013.00 76249 Boston Road Water Main - Services Ending 6/18/21 (15% Design Cost) $ 2,484.00 6/29/2021 H01-8340-0200 2021 Clarke Patterson Lee 16013.00 77722 Boston Road Water Main - Services Ending 8/27/21 (last 5% of Design Cost) $ 828.00 9/21/2021 H01-8340-0200 2021 Clarke Patterson Lee 16013.00 79900 Boston Road Water Main - Services Ending 11/19/21 (50% Bidding Services) $ 4,212.00 1/3/2022 H01-8340-0200 2021 $ 35,627 ARPA Amt 4/1/21 - 12/31/21 $ 35,627 Amount shown on AUD - 2021 1/1/22 - 3/31/22 None $ - 2022 $ - ARPA Amt 1/1/22 - 3/31/22 $ 35,627 Submitted on ARPA Report due 4/30/2022 4/1/22 - 12/31/22 Sicoli Construction Services, Inc.190 Pay App. #1 Pay App #1 - N. Boston Pavilion $ 73,987.90 8/30/2022 H02-7110-0200 2022 Sicoli Construction Services, Inc.190 Pay App. #2 Pay App #2 - N. Boston Pavilion $ 36,423.00 9/30/2022 H02-7110-0200 2022 Sicoli Construction Services, Inc.190 Pay App. #3 Pay App #3 - N. Boston Pavilion $ 77,387.00 12/2/2022 H02-7110-0200 2022 $ 87,798 North Boston Park 16013 New Frontier Excavating & Paving Pay App. 1 Boston Water Main Replacement - Project 16013.00 - Costs through 4/23/22 $ 170,285.13 4/23/2022 H01-8340-0200 2022 16013 New Frontier Excavating & Paving Pay App. 2 Boston Water Main Replacement - Project 16013.00 - Costs through 5/21/22 $ 219,570.92 5/25/2022 H01-8340-0200 2022 16013 New Frontier Excavating & Paving Pay App. 3 Boston Water Main Replacement - Project 16013.00 - Costs through 6/24/22 $ 22,245.27 8/4/2022 H01-8340-0200 2022 $ 262,101 Water Main $ 349,899 ARPA Amt 4/1/22 - 12/31/22 $ 349,899 Amount shown on AUD - 2022 1/1/23 - 3/31/23 Sicoli Construction Services, Inc.190 Pay App. #4 Pay App #4 - N. Boston Pavilion (2023) $ 82,507.50 2/10/2023 H02-7110-0200 2023 Sicoli Construction Services, Inc.190 Pay App. #5 Pay App #5 - N. Boston Pavilion (2023) $ 16,767.50 3/10/2023 H02-7110-0200 2023 $ 99,275.00 ARPA Amt 1/1/23 - 3/31/23 $ 449,174 Submitted on ARPA Report due 4/30/2023 4/1/23 - 12/31/23 Sicoli Construction Services, Inc.190 Pay App. #6 Pay App #6 - N. Boston Pavilion (2023) $ 58,149.50 4/18/2023 H02-7110-0200 2023 Sicoli Construction Services, Inc.190 Pay App. #7 Pay App #7 - N. Boston Pavilion (2023) $ 30,172.00 5/19/2023 H02-7110-0200 2023 Sicoli Construction Services, Inc.190 Pay App. #8 Pay App #8 - N. Boston Pavilion (2023) $ 62,292.45 8/16/2023 H02-7110-0200 2023 Sicoli Construction Services, Inc.190 Pay App. #9 Pay App #9 - N. Boston Pavilion (2023) $ 11,841.75 11/8/2023 H02-7110-0200 2023 $ 162,455.70 ARPA Amt 4/1/23 - 12/31/23 $ 261,731 Amount shown on AUD - 2023 1/1/24 - 3/31/24 Sicoli Construction Services, Inc.190 Pay App. #10 Pay App #10 - N. Boston Pavilion (2024 - Final) - Release Retainage $ 23,659.40 1/9/2024 H02-7110-0200 2024 $ 23,659.40 ARPA Amt 1/1/24 - 3/31/24 $ 186,115.10 Submitted on ARPA Report due 4/30/2024 4/1/24 - 12/31/24 New Frontier Excavating & Paving Pay App. No. 1 $ Boston State Shoulder Mill & Pave Small Contract (Come-Back Work for 2022 CDBG Water Main 16,525.06 Project) 7/24/2024 H01-8340-0200 2024 $ 16,501 Water Main Double A Services LLC R23.01423.00 Pay App #1 Pay App #1 - Town Hall Entryway Improvements $ 26,125.00 6/26/2024 H07-1620-0200 2024 $ 26,125 Town Hall Entryway Industrial Power & Lighting Corp 58850 Pay App #1 - Town Hall Generator (through 6/30/24) $ 53,169.60 8/16/2024 H06-1620-0200 2024 Industrial Power & Lighting Corp 58851 Pay App #2 - Town Hall Generator (through 7/31/24) $ 50,508.17 8/16/2024 H06-1620-0200 2024 Industrial Power & Lighting Corp 58955 Pay App #3 - Town Hall Generator (through 9/30/24) $ 28,108.60 9/30/2024 H06-1620-0200 2024 Industrial Power & Lighting Corp 59083 Pay App #4 - Town Hall Generator (through 11/30/24) $ 82,070.20 12/2/2024 H06-1620-0200 2024 $ 114,866 Town Hall Generator $ 157,491.44 ARPA Amt 4/1/24 - 12/31/24 $ 181,151 Amount shown on AUD - 2024 1/1/25 - 3/31/25 None - All Funds Expensed by End of 2024 $ - $ - ARPA Amt 1/1/25 - 3/31/25 $ 157,491.44 Submitted on ARPA Report due 4/30/2025

All funds must be obligated by 12/31/24 and spent by 12/31/26. Due to the delays in getting the large water projects out to bid, the ARPA funds have been re-obligated towards the current Town Hall Improvement Projects. All ARPA funds were spent by 12/31/2024 Total Obligated: Total Expenditures: 278,602.16 Boston State Road Water Main - Construction (*$430,252 contract - $150k CDBG) $ 278,602.16 35,627.00 Boston State Road Water Main - Engineering $ 35,627.00 314,229.16 $ 314,229.16 373,188.00 North Boston Shelter - Construction (*$466,700 contract - $100k CDBG + $6,488 Change Order) $ 373,188.00 - North Boston Shelter - Engineering $ - 373,188.00 $ 373,188.00 - Water Phase 1 - Construction - No Costs Incurred Yet $ - - Water Phase 2 - Construction - Still have not bid this $ - - $ - 26,125.00 Town Hall Entryway/Stairs - Construction $ 26,125.00 - Town Hall Entryway/Stairs - Engineering $ - 26,125.00 $ 26,125.00 114,865.60 Town Hall Generator ($222,400 contract - $91,032 Excess Sales Tax = $131,368) $ 114,865.60 114,865.60 $ 114,865.60 828,407.76 Total Obligated Total Expended 828,407.76 - Remaining Remaining -

2025 Energy Use Data Town of Boston Covered Municipal Buildings over 1,000 square feet Weather Annual GHG Property Gross Site Energy Use Normalized Emissions ENERGY Electricity Use - Natural Gas Use Property Name Address Preoperty Use Floor Area Intensity (EUI) Grid Purchase (kBtu) Source EUI (Metric Tons STAR Score (kWh) (GFA) - (ft²) (kBtu/ft²) (kBtu/ft²) CO2e) Town Hall 8500 Boston State Rd. Office 13,000 77.6 135.5 45.33 31 116,320 612,290 Emergency Squad/Parks 8500 Boston State Rd. Office 5,100 73.6 99.9 18.59 N/A 18,933 310,757 Boys & Girls Club 8500 Boston State Rd Other - Recreation 4,500 68.5 125.8 13.5 N/A 40,492 170,310 Highway Garage 6401 Town Park Ln. Repair Services 15,200 90 104.8 70.84 N/A 25,380 1,281,154 During 2025, municipal buildings in the Town of Boston over 1,000 square feet used a total of 201,125 kWh of electricity, 2328 McF of natural gas, and emitted 148 metric tons of CO2 equivalent.

C OUNTY OF E RIE DEPARTMENT OF ENVIRONMENT AND PLANNING DIVISION OF PLANNING & ECONOMIC DEVELOPMENT DANIEL R. CASTLE, AICP ZAQUE EVANS, PHD COMMISSIONER DEPUTY COMMISSIONER & CHIEF ECONOMIC DEVELOPMENT OFFICER April 9, 2026 Dear Affirmative Action Officer: Erie County passed a local Fair Housing Law on May 22, 2018. As the Elected Official and/or Affirmative Action Officer for your municipality, we are sending this letter to inform you of upcoming training opportunities on the law. Details of the trainings are as follows: Date: Thursday April 30th, 2026 Time: 10 a.m. Location: Zoom Webinar https://us02web.zoom.us/meeting/register/6GnxRsXFTIeObr8It9YvCg Date: Tuesday May 5th, 2026 Time: 2 p.m. Location: Zoom Webinar https://us02web.zoom.us/meeting/register/EajAJg-RRxOQNWHrLGq5JQ If you recently attended a Fair Housing training for your community, we still encourage you to attend one of these upcoming trainings to learn about the law and how it effects the community you serve. As you know, in order for Erie County Consortium municipalities to receive federal Community Development Block Grant (CDBG) funds from our department for eligible community projects, the Affirmative Action Officer must attend at least one fair housing training session every three years. The training will be held through zoom. Please use the above links for the session you plan on attending. It is important that you attend one of the trainings if you are a newly appointed officer or have not attended a training in three or more years. If this applies to you but you cannot attend either training listed above, please contact me to make other arrangements. If you no longer serve as an Affirmative Action Officer, please notify me so I can update our records. Best Regards, Jean Bennett Senior Housing Specialist R ATH B UILDING · 95 F RANKLIN S TREET · B UFFALO , N.Y. · 14202 · (716) 858-8390 · WWW . ERIE . GOV

Date Range: From 01/01/2026 to 01/31/2026 Dispatch Call Type Summary Agency: Boston Fire Department This Report uses the NFIRS History Hamburg Public Safety Dispatch Code Dispatch Call Type Jan-2026 Total EMS EMS 1 1 MVA Auto Accident 5 5 FULL Full Assignment 2 2 PRELIM Preliminary Assignment 1 1 HAZMAT Hazmat Assignment 0 0 SPECIAL Special Equip - M/A 2 2 SERVICE Public Relation Calls 4 4 W Water Rescue Assignment 0 0 REFER Referral 0 0 TEST TEST - DISREGARD 0 0 SWAT SWAT 0 0 Total 15 15 Date: 02/04/2026 Page: 1

Date Range: From 01/01/2026 to 01/31/2026 Dispatch Call Type Summary Agency: North Boston Fire Department This Report uses the NFIRS History Hamburg Public Safety Dispatch Code Dispatch Call Type Jan-2026 Total EMS EMS 3 3 MVA Auto Accident 2 2 FULL Full Assignment 4 4 PRELIM Preliminary Assignment 2 2 HAZMAT Hazmat Assignment 0 0 SPECIAL Special Equip - M/A 2 2 SERVICE Public Relation Calls 1 1 W Water Rescue Assignment 0 0 REFER Referral 0 0 TEST TEST - DISREGARD 0 0 SWAT SWAT 0 0 Total 14 14 Date: 02/04/2026 Page: 1

Date Range: From 01/01/2026 to 01/31/2026 Dispatch Call Type Summary Agency: Patchin Fire Department This Report uses the NFIRS History Hamburg Public Safety Dispatch Code Dispatch Call Type Jan-2026 Total EMS EMS 0 0 MVA Auto Accident 2 2 FULL Full Assignment 3 3 PRELIM Preliminary Assignment 1 1 HAZMAT Hazmat Assignment 0 0 SPECIAL Special Equip - M/A 0 0 SERVICE Public Relation Calls 0 0 W Water Rescue Assignment 0 0 REFER Referral 0 0 TEST TEST - DISREGARD 0 0 SWAT SWAT 0 0 Total 6 6 Date: 02/04/2026 Page: 1

Date Range: From 01/01/2026 to 01/31/2026 Dispatch Call Type Summary Agency: Boston Emergency Squad This Report uses the NFIRS History Hamburg Public Safety Dispatch Code Dispatch Call Type Jan-2026 Total EMS EMS 43 43 MVA Auto Accident 5 5 FULL Full Assignment 0 0 PRELIM Preliminary Assignment 0 0 HAZMAT Hazmat Assignment 0 0 SPECIAL Special Equip - M/A 0 0 SERVICE Public Relation Calls 0 0 W Water Rescue Assignment 0 0 REFER Referral 0 0 TEST TEST - DISREGARD 0 0 SWAT SWAT 0 0 Total 48 48 Date: 02/04/2026 Page: 1

Date Range: From 02/01/2026 to 02/28/2026 Dispatch Call Type Summary Agency: Boston Fire Department This Report uses the NFIRS History Hamburg Public Safety Dispatch Code Dispatch Call Type Feb-2026 Total EMS EMS 0 0 MVA Auto Accident 2 2 FULL Full Assignment 2 2 PRELIM Preliminary Assignment 1 1 HAZMAT Hazmat Assignment 0 0 SPECIAL Special Equip - M/A 2 2 SERVICE Public Relation Calls 1 1 W Water Rescue Assignment 0 0 REFER Referral 0 0 TEST TEST - DISREGARD 0 0 SWAT SWAT 0 0 Total 8 8 Date: 03/01/2026 Page: 1

Date Range: From 02/01/2026 to 02/28/2026 Dispatch Call Type Summary Agency: North Boston Fire Department This Report uses the NFIRS History Hamburg Public Safety Dispatch Code Dispatch Call Type Feb-2026 Total EMS EMS 1 1 MVA Auto Accident 2 2 FULL Full Assignment 2 2 PRELIM Preliminary Assignment 3 3 HAZMAT Hazmat Assignment 0 0 SPECIAL Special Equip - M/A 0 0 SERVICE Public Relation Calls 0 0 W Water Rescue Assignment 0 0 REFER Referral 0 0 TEST TEST - DISREGARD 0 0 SWAT SWAT 0 0 Total 8 8 Date: 03/01/2026 Page: 1

Date Range: From 02/01/2026 to 02/28/2026 Dispatch Call Type Summary Agency: Patchin Fire Department This Report uses the NFIRS History Hamburg Public Safety Dispatch Code Dispatch Call Type Feb-2026 Total EMS EMS 4 4 MVA Auto Accident 1 1 FULL Full Assignment 2 2 PRELIM Preliminary Assignment 3 3 HAZMAT Hazmat Assignment 0 0 SPECIAL Special Equip - M/A 0 0 SERVICE Public Relation Calls 1 1 W Water Rescue Assignment 0 0 REFER Referral 0 0 TEST TEST - DISREGARD 0 0 SWAT SWAT 0 0 Total 11 11 Date: 03/01/2026 Page: 1

Date Range: From 02/01/2026 to 02/28/2026 Dispatch Call Type Summary Agency: Boston Emergency Squad This Report uses the NFIRS History Hamburg Public Safety Dispatch Code Dispatch Call Type Feb-2026 Total EMS EMS 38 38 MVA Auto Accident 2 2 FULL Full Assignment 0 0 PRELIM Preliminary Assignment 0 0 HAZMAT Hazmat Assignment 0 0 SPECIAL Special Equip - M/A 0 0 SERVICE Public Relation Calls 0 0 W Water Rescue Assignment 0 0 REFER Referral 0 0 TEST TEST - DISREGARD 0 0 SWAT SWAT 0 0 Total 40 40 Date: 03/01/2026 Page: 1

Date Range: From 03/01/2026 to 03/31/2026 Dispatch Call Type Summary Agency: Boston Fire Department This Report uses the NFIRS History Hamburg Public Safety Dispatch Code Dispatch Call Type Mar-2026 Total EMS EMS 0 0 MVA Auto Accident 3 3 FULL Full Assignment 4 4 PRELIM Preliminary Assignment 2 2 HAZMAT Hazmat Assignment 0 0 SPECIAL Special Equip - M/A 2 2 SERVICE Public Relation Calls 1 1 W Water Rescue Assignment 0 0 REFER Referral 0 0 TEST TEST - DISREGARD 0 0 SWAT SWAT 0 0 Total 12 12 Date: 04/01/2026 Page: 1

Date Range: From 03/01/2026 to 03/31/2026 Dispatch Call Type Summary Agency: North Boston Fire Department This Report uses the NFIRS History Hamburg Public Safety Dispatch Code Dispatch Call Type Mar-2026 Total EMS EMS 1 1 MVA Auto Accident 5 5 FULL Full Assignment 8 8 PRELIM Preliminary Assignment 2 2 HAZMAT Hazmat Assignment 0 0 SPECIAL Special Equip - M/A 0 0 SERVICE Public Relation Calls 2 2 W Water Rescue Assignment 0 0 REFER Referral 0 0 TEST TEST - DISREGARD 0 0 SWAT SWAT 0 0 Total 18 18 Date: 04/01/2026 Page: 1

Date Range: From 03/01/2026 to 03/31/2026 Dispatch Call Type Summary Agency: Patchin Fire Department This Report uses the NFIRS History Hamburg Public Safety Dispatch Code Dispatch Call Type Mar-2026 Total EMS EMS 2 2 MVA Auto Accident 1 1 FULL Full Assignment 6 6 PRELIM Preliminary Assignment 5 5 HAZMAT Hazmat Assignment 0 0 SPECIAL Special Equip - M/A 0 0 SERVICE Public Relation Calls 1 1 W Water Rescue Assignment 0 0 REFER Referral 0 0 TEST TEST - DISREGARD 0 0 SWAT SWAT 0 0 Total 15 15 Date: 04/01/2026 Page: 1

Date Range: From 03/01/2026 to 03/31/2026 Dispatch Call Type Summary Agency: Boston Emergency Squad This Report uses the NFIRS History Hamburg Public Safety Dispatch Code Dispatch Call Type Mar-2026 Total EMS EMS 50 50 MVA Auto Accident 6 6 FULL Full Assignment 2 2 PRELIM Preliminary Assignment 0 0 HAZMAT Hazmat Assignment 0 0 SPECIAL Special Equip - M/A 0 0 SERVICE Public Relation Calls 0 0 W Water Rescue Assignment 0 0 REFER Referral 0 0 TEST TEST - DISREGARD 0 0 SWAT SWAT 0 0 Total 58 58 Date: 04/01/2026 Page: 1

FOR IMMEDIATE RELEASE Date: April 23, 2026 NYSEG and RG&E Encourage Customers to Call UDig Before You Dig Customers can help prevent outages by visiting UDigNY.org or calling 811 before doing any digging BINGHAMTON, NY — April 23, 2026 — April is National Safe Digging Month, and NYSEG and RG&E are reminding DIYers and professional excavators alike to help protect themselves and their community by contacting UDig NY before beginning any digging, excavation or demolition project. Anyone planning to dig should submit an underground utility location request to UDig NY by visiting UDigNY.org or calling 811 before breaking ground. Location requests should be submitted at least two business days, but no more than ten business days, before excavation. “Whether it’s a weekend DIY project or a large construction site, notifying UDig NY at least two business days before digging is critical to helping with our mission of providing safe and reliable power,” said NYSEG and RG&E CEO Trish Nilsen. “This simple action helps prevent service interruptions and safeguards the vital infrastructure our communities rely on.” Accidental damage to underground utilities can result in costly repairs, serious injuries, and service outages. Striking a buried utility can also create hazardous conditions, such as gas leaks or electrical faults. Even projects like tree removal, fencing, and landscaping work can pose a threat to safety when they are done without knowledge of the approximate location of underground utilities. After submitting a location request, UDig NY processes and transmits the information to its member facility operators. These operators are responsible for marking the approximate location of any underground public utilities in the designated dig area. To learn more about submitting a request, understanding utility mark-outs, and other critical safe digging guidelines, visit UDigNY.org. “Breaking ground without a location request dramatically increases the risk of hitting a buried utility line and puts your entire community at risk,” said UDig NY President & CEO Kevin Hopper. “Taking just a few minutes to visit UDigNY.org or call 811 helps keep everyone safe. This National Safe Digging Month, we encourage everyone to follow safe digging practices and notify UDig NY before they dig.” ### 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 Avangrid.com Media Contact: Max Weissman [email protected] 585.857.1650

TOWN OF BOSTON – RESOLUTION NO. 2026 - 33 ALLOCATING EXCESS 2025 SALES TAX & BUDGET AMENDMENTS WHEREAS, the Town of Boston received total sales tax revenues for 2025 in the amount of $1,610,754; which exceeded the 2025 estimated revenues of $1,500,000 ($975,000 General, $275,000 Highway, $180,000 Fire, and $70,000 Ambulance) by $110,754; and WHEREAS, actuarial analysis and reporting by Firefly Admin, Inc., suggests that the Fire Protection District’s Length of Service Award Program (LOSAP) may be underfunded by $3.1 million with the funded ratio at 45.7% as of January 1, 2025, and Firefly Admin Inc. recommended a 2025 contribution of $390,803, whereas the Town budgeted a contribution of $325,000 to the LOSAP program that year; and WHEREAS, the 2026 actuarial determined contribution is set at $409,952 compared to the Town’s 2026 budget of $400,000 leaving a gap of $75,755 below the required contributions across the 2 years suggesting a potential further decline in the LOSAP funding ratio; NOW THEREFORE BE IT RESOLVED, that the Town of Boston will allocate the excess $110,754 of 2025 sales tax to the Fire Fund to be used towards an additional 2026 LOSAP contribution; and IT IS FURTHER RESOLVED, that the 2026 Budget for the General Fund be amended to increase appropriation account A00-9901-0900 Transfers to Other Funds by $110,754 using the sales tax that rolled into fund balance at 2025 year-end; and IT IS FURTHER RESOLVED, that the 2026 Budget for the Fire Fund be amended effective immediately to increase the revenue line SF0-5031-000 Interfund Transfers and appropriation line SF0-9025-0800 Service Award Program - Benefits to account for the additional $110,754 contribution to be made to the Fire LOSAP account On May 6, 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 Martin [ ] [ ] [ ] [ ] Councilmember Penders [ ] [ ] [ ] [ ] Councilmember Selby [ ] [ ] [ ] [ ] Councilmember Stephan [ ] [ ] [ ] [ ] Supervisor Keding [ ] [ ] [ ] [ ] ____________________________ Sandra L. Quinlan, Town Clerk

TOWN OF BOSTON – RESOLUTION NO. 2026 - 34 2025 YEAR-END BUDGET AMENDMENTS WHEREAS, the Town of Boston is in the process of closing the accounting records for the fiscal year ended December 31, 2025; and WHEREAS, certain appropriation accounts have exceeded original budget estimates, requiring additional funding, mainly from an additional use of fund balance; NOW THEREFORE BE IT RESOLVED, that the Town Board hereby authorizes the budget amendments for the year ending December 31,2025 as shown in the below chart: Change Classification Acct. No. Acct. Description Amount Reason for Budget Amendment Resolution 2025-104 awarded the Transfers to Capital Fuel Tank Bid, noting it would be Increase Appropriation A 9950.9 $ 293,000 Projects Fund funded out of the Town's fund balance Increase Revenue A 2705 Gifts and Donations $ 500 Donations towards holiday lights received in 2025 totalled $500. This will be used towards the Transfers to Capital Increase Appropriation A 9950.9 $ 500 capital project. Projects Fund Utility rates increases excceded Increase Appropriation L30 5182.4 Lighting Contractual $ 1,400 budget. Deficit to come out of fund balance. On May 6, 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 Martin [ ] [ ] [ ] [ ] Councilmember Penders [ ] [ ] [ ] [ ] Councilmember Selby [ ] [ ] [ ] [ ] Councilmember Stephan [ ] [ ] [ ] [ ] Supervisor Keding [ ] [ ] [ ] [ ] ____________________________ Sandra L. Quinlan, Town Clerk

TOWN OF BOSTON – RESOLUTION NO. 2026- 35 2025 YEAR-END BUDGET TRANSFERS WHEREAS, the Town of Boston is in the process of closing the accounting records for the fiscal year ended December 31, 2025; and WHEREAS, certain appropriation accounts were noted to need adjustments to allow for appropriate closing of accounts; and WHEREAS, the funding for these adjusted appropriations is available within other appropriation accounts in the Town’s 2025 budget; NOW THEREFORE BE IT RESOLVED, that the Town Board hereby authorizes the amending of the Town’s 2025 budget as shown on the attached page: On May 6, 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 Martin [ ] [ ] [ ] [ ] Councilmember Penders [ ] [ ] [ ] [ ] Councilmember Selby [ ] [ ] [ ] [ ] Councilmember Stephan [ ] [ ] [ ] [ ] Supervisor Keding [ ] [ ] [ ] [ ] ____________________________ Sandra L. Quinlan, Town Clerk

General Fund 1) Transfer Appropriations From: Account No. A 1355.1 Assessor - Per Svc $ 14,000 Account No. A 1380.4 Fiscal Agent - Contr. $ 10,000 Account No. A 1620.2 Buildings - Equip. $ 47,000 Account No. A 1620.40 Buildings - Cont. $ 9,500 Account No. A 1990 Contingent Account $ 10,000 Account No. A 3620.1 Safety Inspection - Per Svc $ 70,000 Account No. A 7110.1 Parks - Per Svc $ 25,000 Account No. A 9030.8 Social Security $ 4,500 Account No. A 9060.8 Hospital & Medical Insurance $ 10,000 $ 200,000 2) Transfer Appropriations To: Account No. A 1110.1 Town Justice - Per Svc $ 900 Account No. A 1355.2 Assessor - Equip $ 700 Account No. A 1420.4 Attorney - Contr. $ 13,000 Account No. A 1620.43 Buildings - Contr. - Highway $ 6,500 Account No. A 1620.44 Buildings - Contr. - Trooper Barracks $ 3,000 Account No. A 1910 Unallocated Insurance $ 300 Account No. A 1930 Judgement & Claims $ 100 Account No. A 1989.4 Other General Gov't Support (Grant Writing) $ 1,200 Account No. A 3620.4 Safety Inspection - Contr. $ 500 Account No. A 5010.1 Highway Supt - Per Svc $ 100 Account No. A 5182.4 Street Lighting - Cont. $ 3,800 Account No. A 7110.2 Parks - Equipment $ 900 Account No. A 8989.4 Other Home/Comm Svc - Cont. $ 3,500 Account No. A 9040.8 Worker's Compensation $ 500 Account No. A 9950.9 Transfers to Capital Projects Fund $ 165,000 $ 200,000 Highway Fund 1) Transfer Appropriations From: Account No. DB 5142.1 Snow Removal - Per Svc $ 35,000 Account No. DB 5142.4 Snow Removal - Contr. $ 5,000 $ 40,000 2) Transfer Appropriations To: Account No. DB 5110.1 General Repairs - Per Svc $ 35,000 Account No. DB 9050.8 Unemployment Insurance $ 5,000 $ 40,000 Fire Fund 1) Transfer Appropriations From: Account No. SF 9025.4 Service Award Program - Contr. $ 1,000 $ 1,000 2) Transfer Appropriations To: Account No. SF 3410.4 Fire Contractual $ 1,000 $ 1,000

Town of Boston Income Statement: 2025 For the Period Ending 12/31/25 - Revised 4/6/26 for Year-End Budget Resolutions General Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD Encumbered / Reserved Available at 12/31/25 % YTD Revenues A00-1001-0000-0000 REAL PROPERTY TAXES $ 141,964 $ 141,964 $ 141,964 - 100.00% A00-1030-0000-0000 SPECIAL ASSESSMENTS 11,717 11,717 992 (10,725) 8.47% A00-1090-0000-0000 INT.& PENALTIES REAL PROP.TAX 24,000 24,000 22,555 (1,445) 93.98% A00-1120-0000-0000 NONPROPERTY TAX DISTRIB BY CTY 975,000 975,000 1,085,754 Excess Sales Tax Res. 110,754 111.36% A00-1170-0000-0000 FRANCHISES 120,000 120,000 104,788 (15,212) 87.32% A00-1255-0000-0000 CLERK FEES 3,800 3,800 2,719 (1,081) 71.55% A00-1550-0000-0000 DOG CONTROL FEES 200 200 150 (50) 75.00% A00-1972-0000-0000 PROGRAM FOR AGING 1,500 1,500 2,363 863 157.50% A00-2001-0000-0000 PARK & RECREATION INCOME 5,000 5,000 7,924 2,924 158.48% A00-2025-0000-0000 SPECIAL RECREATIONAL FACILITY 1,000 1,000 6,055 5,055 605.50% A00-2089-0000-0000 CULTURAL & REC INCOME - 2,050 2,050 - 100.00% A00-2110-0000-0000 ZONING INCOME 2,500 2,500 3,600 1,100 144.00% A00-2401-0000-0000 INTEREST AND EARNINGS 75,000 75,000 70,246 (4,754) 93.66% A00-2410-0000-0000 RENT / REAL PROP INCOME 98,964 98,964 98,964 - 100.00% A00-2420-0000-0000 NATURAL GAS LEASES & ROYALTIES 500 500 507 7 101.32% A00-2530-0000-0000 GAMES OF CHANCE INCOME 200 200 196 (4) 98.16% A00-2544-0000-0000 DOG LICENSES 5,000 5,000 7,386 2,386 147.72% A00-2545-0000-0000 LICENSES- OTHER 300 300 300 - 100.00% A00-2555-0000-0000 BUILDING PERMIT INCOME 35,000 35,000 103,919 68,919 296.91% A00-2590-0000-0000 OTHER PERMIT INCOME 1,000 1,000 9,195 8,195 919.50% A00-2610-0000-0000 FINES/FORFEITED BAIL 175,000 175,000 118,100 (56,900) 67.49% 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 - - 2,851 2,851 100.00% A00-2705-0000-0000 GIFTS AND DONATIONS - - 650 YE Budget Amendment 650 100.00% A00-2750-0000-0000 AIM-RELATED PAYMENTS - - - - 100.00% A00-2770-0000-0000 OTHER UNCLASSIFIED REVENUES - - 100 100 100.00% A00-3001-0000-0000 STATE AID - PER CAPITA 49,689 49,689 49,689 - 100.00% A00-3005-0000-0000 STATE AID - MORTGAGE TAX 180,000 180,000 227,631 47,631 126.46% A00-3089-0000-0000 STATE AID- OTHER 5,000 5,000 10,440 5,440 208.80% A00-3097-0000-0000 STATE AID - CAPITAL PROJECTS - - 75,000 75,000 100.00% A00-3809-0000-0000 GEN GOV'T GRANTS - JCAP - 5,354 5,354 0 100.01% A00-3897-0000-0000 CULTURAL GRANTS - 5,000 7,500 2,500 150.00% $ 1,912,334 $ 1,924,738 $ 2,168,941 $ - $ 244,203 Expenditures A00-1010-1000-0000 TOWN BOARD-PER SVC $ 40,132 $ 40,132 $ 40,132 - 100.00% A00-1010-4000-0000 TOWN BD-CONTR 1,500 1,500 10 1,490 0.67% A00-1110-1000-0000 TOWN JUSTICE- PER SVC 138,093 138,093 138,960 Transfer to (867) 100.63% A00-1110-2000-0000 JUSTICE - EQUIP 1,000 6,354 5,791 563 91.15% A00-1110-4000-0000 TOWN JUSTICE-CONTR 5,700 5,700 4,394 1,306 77.08% A00-1220-0100-0000 SUPERVISOR- PER SVC 181,357 181,357 175,444 5,913 96.74% A00-1220-0200-0000 SUPERVISOR- EQUIP 500 500 - 500 0.00% A00-1220-0400-0000 SUPERVISOR- CONTR 7,000 7,000 4,938 2,062 70.55% A00-1320-0402-0000 SPECIAL AUDITS 20,000 20,000 15,825 4,175 79.13% A00-1321-0400-0000 ACCOUNTANT-CONTRACTUAL 5,000 5,000 - 5,000 0.00% A00-1321-0401-0000 ACCOUNTING FEES 5,000 5,000 3,243 1,757 64.87% A00-1340-0100-0000 BUDGET DIRECTOR- PER SVC 4,275 4,275 4,275 0 100.00% A00-1355-0100-0000 ASSESSOR-PERSONAL SVC 57,458 57,458 40,946 Transfer from 16,512 71.26% A00-1355-0200-0000 ASSESSOR - EQUIPMENT 2,000 2,000 2,681 Transfer to (681) 134.05% A00-1355-0401-0000 ASSESSOR- CONTR 3,000 3,000 1,082 1,918 36.08% A00-1380-0400-0000 FISCAL AGENT- CONTRACT 18,000 18,000 6,761 Transfer from 11,239 37.56%

General Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD Encumbered / Reserved Available at 12/31/25 % YTD A00-1410-0100-0000 TOWN CLERK- PER SVC 124,341 124,341 122,837 1,504 98.79% A00-1410-0200-0000 TOWN CLERK- EQUIP 500 500 485 15 97.04% A00-1410-0401-0000 TOWN CLERK- CONTR 4,000 4,000 2,761 238 1,001 69.03% A00-1420-0100-0000 TOWN ATTORNEY- PER SVC 19,785 19,785 19,785 - 100.00% A00-1420-0401-0000 ATTORNEY- CONTR 47,414 47,414 60,388 Transfer to (12,974) 127.36% A00-1430-4000-0000 PERSONNEL- CONTR 7,500 7,500 6,595 905 87.94% A00-1440-0400-0000 ENGINEER- CONTR 20,000 28,100 23,331 2,146 2,623 83.03% A00-1460-0100-0000 RECORDS MGT- PER SVC - - - - 100.00% A00-1460-0200-0000 RECORDS MGT- EQUIP - - - - 100.00% A00-1460-0401-0000 RECORDS MGT- CONTR 4,300 4,300 3,976 324 92.46% A00-1620-0101-0000 BUILDINGS -PER SVC 32,850 32,850 27,924 4,926 85.00% A00-1620-0200-0000 BUILDINGS- EQUIP 50,000 50,000 1,418 Transfer from 48,582 2.84% A00-1620-0400-0000 BUILDINGS- CONTR 95,000 98,455 72,800 25,655 73.94% A00-1620-0402-0000 BUILDINGS- CONTR-REC CENTER 12,000 12,000 8,667 3,333 72.22% A00-1620-0403-0000 BUILDING- CONTR- HIGHWAY 9,000 9,000 15,451 Transfer to (6,451) 171.68% A00-1620-0404-0000 BUILDING- CONTR- TROOPER BARRACKS 14,000 14,000 16,599 Transfer to (2,599) 118.57% A00-1650-0200-0000 CENTR COMM- EQUIP 15,000 15,000 84 2,027 12,889 0.56% A00-1650-0400-0000 CENT COMMUNICATIONS- CONTR 35,000 35,000 32,588 2,412 93.11% A00-1670-0200-0000 CENT PRINT/MAIL- EQUIP - - - - 100.00% A00-1670-0403-0000 CENT PRINT/MAIL- CONTR 21,000 21,000 18,274 2,726 87.02% A00-1910-0000-0000 UNALLOCATED INSURANCE 96,000 96,000 96,236 Transfer to (236) 100.25% A00-1920-0000-0000 MUNICIPAL ASSOCIATION DUES 4,300 4,300 4,195 105 97.55% A00-1930-0000-0000 JUDGEMENT AND CLAIMS 500 500 508 Transfer to (8) 101.58% A00-1950-0000-0000 TAXES & ASSESSMNTS ON PROPERTY 5,000 5,000 4,402 598 88.03% A00-1989-0400-0000 OTHER GENERAL GOV'T SUPPORT 21,600 21,600 22,800 Transfer to (1,200) 105.56% A00-1990-0000-0000 CONTINGENT ACCOUNT 10,000 10,000 - Transfer from 10,000 0.00% A00-3310-0400-0000 TRAFFIC CONTROL-CONTR 6,000 6,000 3,786 2,214 63.10% A00-3510-0100-0000 DOG CONTROL- PER SVC 16,091 16,091 16,091 - 100.00% A00-3510-0200-0000 DOG CONTROL- EQUIP 500 500 - 500 0.00% A00-3510-0400-0000 DOG CONTROL- CONTR 3,000 3,000 1,467 1,533 48.90% A00-3620-0100-0000 SAFETY INSPECT-PER SVC 159,494 159,494 83,579 Transfer from 75,915 52.40% A00-3620-0200-0000 SAFETY INSPECT- EQUIP 2,000 2,000 1,938 62 96.90% A00-3620-0400-0000 SAFETY INSPECT- CONTR 7,000 7,000 7,484 Transfer to (484) 106.92% A00-5010-0100-0000 HIGHWAY SUPT-PER SVC 104,763 104,763 104,779 Transfer to (16) 100.02% A00-5010-0200-0000 HIGHWAY SUPT - EQUIPMENT 500 500 - 500 0.00% A00-5010-0400-0000 HIGHWAY SUPT-CONTR 5,000 5,000 4,363 637 87.27% A00-5132-0400-0000 GARAGE-CONTR 26,000 26,000 25,430 570 97.81% A00-5182-0400-0000 STREET LIGHTING-CONTR 25,000 25,000 28,761 Transfer to (3,761) 115.04% A00-6772-0100-0000 PROGRAM FOR AGING-PER SVC 5,000 5,000 1,419 3,581 28.38% A00-6772-0200-0000 NUTRITION EQUIPMENT & CHAIRS 38,465 38,465 37,575 890 97.69% A00-6772-0400-0000 PROGRAMS FOR AGING-CONTR 8,500 8,500 8,364 136 98.41% A00-7110-0100-0000 PARKS- PER SVC 148,893 148,893 119,964 Transfer from 28,930 80.57% A00-7110-0201-0000 EQUIPMENT 18,000 18,000 18,875 Transfer to (875) 104.86% A00-7110-0400-0000 PARKS- CONTR 25,000 25,000 23,204 1,796 92.82% A00-7270-0100-0000 EVENT COORDINATOR - PER SVC 3,053 3,053 2,760 293 90.41% A00-7270-0400-0000 BAND CONCERTS- CONTR 6,000 11,000 7,778 3,222 70.71% A00-7310-0400-0000 YOUTH PROGRAMS-CONTR 75,000 75,000 75,000 - 100.00% A00-7510-0100-0000 TOWN HISTORIAN-PER SVC 4,335 4,335 4,335 - 100.00% A00-7510-0401-0000 HISTORIAN- CONTR 700 700 368 332 52.63% A00-7520-0400-0000 HISTORIAN PROP-CONTR 4,200 6,250 4,635 1,615 74.16% A00-7550-0400-0000 CELEBRATIONS- CONTR 25,000 25,000 17,256 7,744 69.02% A00-7620-0400-0000 ADULT REC- BOSTON SRS. 15,000 15,000 12,541 2,459 83.61% A00-7620-0402-0000 ADULT REC- BOS YOUNG @ HEART 15,000 15,000 14,242 758 94.94% A00-7989-0400-0000 OTHER CULTURE/REC- CONTR 1,000 1,000 1,000 - 100.00% A00-8010-0100-0000 ZONING- PER SVC 9,206 9,206 5,310 3,896 57.68% A00-8010-0400-0000 ZONING-CONTR 7,000 7,000 1,994 5,006 28.49% A00-8020-0100-0000 PLANNING-PER SVC 6,423 6,423 1,065 5,358 16.58%

General Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD Encumbered / Reserved Available at 12/31/25 % YTD A00-8020-0400-0000 PLANNING- CONTR 8,000 8,000 6,090 1,910 76.12% A00-8410-0200-0000 ELECTRIC & POWER - EQUIP - 6,490 6,490 - 100.00% A00-8510-0400-0000 COMMUNITY BEAUTIFICATION-CONTR - - - - 100.00% A00-8540-0400-0000 DRAINAGE-CONTR 500 500 - 500 0.00% A00-8710-0100-0000 CONSERVATION-PER SVC 3,426 3,426 557 2,869 16.25% A00-8710-0400-0000 CONSERVATION- CONTR 6,550 6,550 5,465 1,085 83.43% A00-8745-0400-0000 FLOOD & EROSION CONTROL-CONTRA 500 500 - 500 0.00% A00-8810-0100-0000 CEMETERY- PER SVC. - - - - 100.00% A00-8810-0400-0000 CEMETERY-CONTRACTUAL 900 900 300 600 33.33% A00-8989-0200-0000 OTHER HOME/COM SVC - EQUIP - - - - 100.00% A00-8989-0400-0000 OTHER HOME/COM SVC-CONTR 71,000 71,000 74,469 Transfer to (3,469) 104.89% A00-9010-0800-0000 STATE RETIREMENT 126,000 126,000 120,420 5,580 95.57% A00-9030-0800-0000 SOCIAL SECURITY 84,000 84,000 72,763 Transfer from 11,237 86.62% A00-9040-0800-0000 WORKERS' COMPENSATION 18,000 18,000 18,497 Transfer to (497) 102.76% A00-9050-0800-0000 UNEMPLOYMENT INSURANCE 6,000 6,000 5,084 916 84.73% A00-9055-0800-0000 DISABILITY INSURANCE 1,000 1,000 643 357 64.27% A00-9060-0800-0000 HOSPITAL AND MEDICAL INSURANCE 92,000 92,000 78,719 Transfer from 13,281 85.56% A00-9730-0600-0000 BAN PRINCIPAL 45,000 45,000 45,000 - 100.00% A00-9730-0700-0000 BAN INTEREST 18,560 18,560 18,560 - 100.00% After YE Budget A00-9950-0900-0000 TRANSFERS TO CAPITAL PROJECTS FUND 30,000 30,000 487,980 Amendment, still short by: (164,480) 1626.60% $ 2,421,664 $ 2,452,113 $ 2,582,985 $ 4,411 $ 158,217 Highway Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD Encumbered / Reserved Available at 12/31/25 % YTD Revenue DB0-1001-0000-0000 REAL PROPERTY TAX $ 866,573 $ 866,573 $ 866,573 - 100.00% DB0-1120-0000-0000 NON-PROPERTY TAX DIST. BY CNTY 275,000 275,000 275,000 - 100.00% DB0-2401-0000-0000 INTEREST AND EARNINGS 50,000 50,000 60,400 10,400 120.80% DB0-2650-0000-0000 SALE OF SCRAP - - - - 100.00% DB0-2665-0000-0000 SALE OF EQUIPMENT - - 18,200 18,200 100.00% DB0-2680-0000-0000 INSURANCE RECOVERIES - - - - 100.00% DB0-2701-0000-0000 REFUND-PRIOR YR EXPENDITURES - - 206 206 100.00% DB0-2770-0000-0000 OTHER UNCLASSIFIED - - - - 100.00% DB0-2770-1000-0000 OTHER UNCLASSIFIED - FUEL REIMBURSEMENTS 1,500 1,500 95 (1,405) 6.33% DB0-2801-0000-0000 INTERFUND REVENUES 71,000 71,000 74,469 3,469 104.89% DB0-3501-0000-0000 STATE AID 193,295 193,295 148,447 (44,848) 76.80% $ 1,457,368 $ 1,457,368 $ 1,443,389 $ - $ (13,979) Expenditure DB0-1930-0400-0000 JUDGEMENT & CLAIMS $ 31 $ 31 $ 30 1 97.71% DB0-5110-0100-0000 GENERAL REPAIRS-PER SVC 243,034 243,034 275,535 Transfer to (32,501) 113.37% DB0-5110-0400-0000 GENERAL REPAIRS-CONTR 203,647 203,647 197,542 6,105 97.00% DB0-5110-0410-0000 GEN REPAIRS-FUEL & DIESEL 60,000 60,000 40,983 19,017 68.30% DB0-5110-0420-0000 GEN REPAIRS- DRAINAGE 30,000 30,000 26,784 3,216 89.28% DB0-5112-0200-0000 CAPITAL OUTLAY 193,295 193,295 148,447 44,848 76.80% DB0-5130-0200-0000 MACHINERY- EQUIPMENT 200,500 371,761 172,040 178,476 21,245 46.28% DB0-5130-0400-0000 MACHINERY- CONTRACTUAL 65,000 65,000 63,989 1,011 98.44% DB0-5140-0100-0000 BRUSH & WEEDS-PER SVC (General Fund to Reimb) 32,472 32,472 31,003 1,469 95.47% DB0-5140-0400-0000 MISC BRUSH & WEEDS-CONTRACTUAL 5,000 5,000 - 5,000 0.00% DB0-5142-0100-0000 SNOW REMOVAL-PER SVC 215,127 215,127 174,245 Transfer from 40,882 81.00% DB0-5142-0400-0000 SNOW REMOVAL- CONTRACTUAL 130,695 130,695 109,743 Transfer from 20,952 83.97% DB0-9010-0800-0000 STATE RETIREMENT 70,000 70,000 69,730 270 99.61% DB0-9030-0800-0000 SOCIAL SECURITY 38,000 38,000 36,525 1,475 96.12% DB0-9040-0800-0000 WORKERS' COMPENSATION 39,000 39,000 38,343 657 98.32% DB0-9050-0800-0000 UNEMPLOYMENT INSURANCE - - 4,210 Transfer to (4,210) 100.00% DB0-9060-0800-0000 HOSPITAL AND MEDICAL INSURANCE 85,000 85,000 76,343 8,657 89.82% $ 1,610,801 $ 1,782,062 $ 1,465,493 $ 178,476 $ 138,093

Lighting Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD Encumbered / Reserved Available at 12/31/25 % YTD Revenue L30-1001-0000-0000 REAL PROPERTY TAX $ 13,527 $ 13,527 $ 13,527 - 100.00% L30-2401-0000-0000 INTEREST AND EARNINGS 800 800 609 (191) 76.14% $ 14,327 $ 14,327 $ 14,136 $ - $ (191) Expenditure L30-5182-0401-0000 CONTRACTS $ 18,000 $ 18,000 $ 19,373 YE Budget Amendment (1,373) 107.63% $ 18,000 $ 18,000 $ 19,373 $ - $ (1,373) Fire Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD Encumbered / Reserved Available at 12/31/25 % YTD Revenue SF0-1001-0000-0000 REAL PROPERTY TAX $ 851,345 $ 851,345 $ 851,345 - 100.00% SF0-1120-0000-0000 NONPROPERTY TAX DIST 180,000 180,000 180,000 - 100.00% SF0-2401-0000-0000 INTEREST EARNINGS 15,000 15,000 17,348 2,348 115.65% $ 1,046,345 $ 1,046,345 $ 1,048,693 $ - $ 2,348 Expenditure SF0-1930-0400-0000 JUDGEMENT & CLAIMS $ 28 $ 28 $ 27 1 97.86% SF0-3410-0401-0000 CONTRACTS 713,680 713,680 714,617 Transfer to (937) 100.13% SF0-9025-0400-0000 SERVICE AWARDS PROGRAM - Cont. 19,410 19,410 8,192 Transfer from 11,218 SF0-9025-0800-0000 SERVICE AWARDS PROGRAM - Benefits 325,000 325,000 325,000 - 100.00% SF0-9040-0800-0000 WORKERS COMP INSURANCE 15,000 15,000 11,846 3,154 78.97% $ 1,073,118 $ 1,073,118 $ 1,059,682 $ - $ 13,436 Refuse Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD Encumbered / Reserved Available at 12/31/25 % YTD Revenue SG0-1001-0000-0000 REAL PROPERTY TAX $ 967,454 $ 967,454 $ 967,454 - 100.00% SG0-2130-0000-0000 REFUSE AND GARBAGE CHARGES 4,000 4,000 14,287 10,287 357.16% SG0-2401-0000-0000 INTEREST EARNINGS 15,000 15,000 21,178 6,178 141.19% $ 986,454 $ 986,454 $ 1,002,919 $ - $ 16,465 Expenditure SG0-8160-0401-0000 GARBAGE CONTRACTUAL BFI $ 986,454 $ 986,454 $ 965,577 20,877 97.88% $ 986,454 $ 986,454 $ 965,577 $ - $ 20,877 Ambulance Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD Encumbered / Reserved Available at 12/31/25 % YTD Revenue SM0-1001-0000-0000 REAL PROPERTY TAX $ 102,222 $ 102,222 $ 102,222 - 100.00% SM0-1120-0000-0000 NONPROPERTY TAX DISTRIBUTION 70,000 70,000 70,000 - 100.00% SM0-2401-0000-0000 INTEREST INCOME 8,000 8,000 10,867 2,867 135.84% $ 180,222 $ 180,222 $ 183,089 $ - $ 2,867 Expenditure SM0-1930-0400-0000 JUDGEMENT & CLAIMS $ 4 $ 4 $ 3 1 86.50% SM0-4540-0200-0000 AMBULANCE- CAPITAL EQUIPMENT - 137,664 - 137,664 - 0.00% SM0-4540-0400-0000 CONTRACTUAL 160,218 160,218 108,140 52,078 67.50% SM0-9025-0800-0000 LOCAL PENSION FUND 14,000 14,000 6,207 7,793 44.33% SM0-9040-0800-0000 WORKER'S COMP 6,000 6,000 4,906 1,094 81.77% SM0-9730-0600-0000 BAN'S PRINCIPAL - - - - 100.00% SM0-9730-0700-0000 BAN'S INTEREST - - - - 100.00% $ 180,222 $ 317,886 $ 119,256 $ 137,664 $ 60,966

Water #1 Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD Encumbered / Reserved Available at 12/31/25 % YTD Revenue HA0-1001-0000-0000 REAL PROPERTY TAX $ 133,897 $ 133,897 $ 133,897 - 100.00% HA0-2401-0000-0000 INTEREST EARNINGS 15,000 15,000 9,093 (5,907) 60.62% HA0-2680-0000-0000 INSURANCE RECOVERIES - - 1,673 1,673 100.00% $ 148,897 $ 148,897 $ 142,990 $ - $ (5,907) Expenditure HA0-1930-0400-0000 JUDGEMENT & CLAIMS $ 9 $ 9 $ 8 1 90.44% HA0-8340-0400-0000 CONTRACTUAL 32,415 32,415 31,302 1,113 96.57% HA0-9730-0600-0000 BAN'S- PRINCIPAL 8,408 8,408 8,407 1 99.99% HA0-9730-0700-0000 BAN'S- INTEREST 108,065 108,065 108,065 0 100.00% $ 148,888 $ 148,888 $ 147,775 $ - $ 1,113 Water #2 Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD Encumbered / Reserved Available at 12/31/25 % YTD Revenue HB0-1001-0000-0000 REAL PROPERTY TAX $ 51,711 $ 51,711 $ 51,711 - 100.00% HB0-2401-0000-0000 INTEREST & EARNINGS 4,000 4,000 4,788 788 119.71% $ 55,711 $ 55,711 $ 56,499 $ - $ 788 Expenditure HB0-8340-0400-0000 CONTRACTUAL $ 60,235 $ 60,235 $ 40,987 19,248 68.04% HB0-9730-0600-0000 BAN'S - PRINCIPAL 9,496 9,496 9,496 0 100.00% HB0-9730-0700-0000 BAN INTEREST 9,601 9,601 9,601 0 100.00% $ 79,332 $ 79,332 $ 60,084 $ - $ 19,248 Water #3 Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD Encumbered / Reserved Available at 12/31/25 % YTD Revenue HC0-1001-0000-0000 REAL PROPERTY TAX $ 262,363 $ 262,363 $ 263,096 733 100.28% HC0-2401-0000-0000 INTEREST AND EARNINGS 25,000 25,000 24,385 (615) 97.54% $ 287,363 $ 287,363 $ 287,480 $ - $ 117 Expenditure HC0-1930-0400-0000 JUDGEMENT & CLAIMS $ - $ - $ - - 100.00% HC0-8340-0400-0000 CONTRACTUAL 68,683 68,683 47,630 21,053 69.35% HC0-9730-0600-0000 BAN'S- PRINCIPAL 142,092 142,092 142,091 1 100.00% HC0-9730-0700-0000 BAN INTEREST 121,755 121,755 121,247 508 99.58% $ 332,530 $ 332,530 $ 310,967 $ - $ 21,563

Water Ext 1 Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD Encumbered / Reserved Available at 12/31/25 % YTD Revenue HD0-1001-0000-0000 REAL PROPERTY TAX $ 3,006 $ 3,006 $ 3,006 - 100.00% HD0-2401-0000-0000 INTEREST AND EARNINGS 1,500 1,500 1,895 395 126.35% $ 4,506 $ 4,506 $ 4,901 $ - $ 395 Expenditure HD0-8340-0400-0000 CONTRACTS $ 2,520 $ 2,520 $ 687 1,833 27.27% HD0-9730-0600-0000 BAN's - PRINCIPAL $ 144 $ 144 $ 143 1 99.48% HD0-9730-0700-0000 BAN'S - INTEREST $ 1,842 $ 1,842 $ 1,841 1 99.96% $ 4,506 $ 4,506 $ 2,672 $ - $ 1,834 Water Ext 2 Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD Encumbered / Reserved Available at 12/31/25 % YTD Revenue HE0-1001-0000-0000 REAL PROPERTY TAX $ 29,383 $ 29,383 $ 29,383 - 100.00% HE0-2401-0000-0000 INTEREST AND EARNINGS 4,000 4,000 6,078 2,078 151.95% $ 33,383 $ 33,383 $ 35,461 $ - $ 2,078 Expenditure HE0-1930-0000-0000 JUDGEMENT & CLAIMS $ - $ - $ - - 100.00% HE0-8340-0400-0000 CONTRACTUAL 30,613 30,613 4,054 26,559 13.24% HE0-9730-0600-0000 BAN- PRINCIPLE 1,377 1,377 1,377 0 99.99% HE0-9730-0700-0000 BAN INTEREST 1,393 1,393 1,392 1 99.93% $ 33,383 $ 33,383 $ 6,823 $ - $ 26,560 Water #3 Ext. 1 Account Number Account Description Original Budget Amount Amended Budget Amount Actual Rev/Exp YTD Encumbered / Reserved Available at 12/31/25 % 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 1,290 90 107.49% $ 12,178 $ 12,178 $ 12,268 $ - $ 90 Expenditure HF0-8340-0400-0000 CONTRACTUAL $ 2,947 $ 2,947 $ 1,431 1,516 48.56% HF0-9730-0600-0000 PRINC PMTS- BANS 7,036 7,036 7,036 0 100.00% HF0-9730-0700-0000 INTEREST PMTS. BANS 2,195 2,195 2,194 1 99.97% $ 12,178 $ 12,178 $ 10,661 $ - $ 1,517

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 $ - $ 66,205 $ 90,932 H04-5031-0000-0000 INTERFUND TRANSFERS - - - $ - $ 66,205 $ 90,932 Expenditure H04-8340-0200-0000 WATERLINE REPLACEMENTS - PHASE 1 Construction $ 2,415,741 $ 2,141,597 $ 2,141,597 88.65% Engineering 355,000 95,940 349,840 98.55% Advertisment for Bids - - 466 Permit Fees - 110 110 $ 2,770,741 $ 2,237,647 $ 2,492,013 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 $ 11,824 $ 63,000 100.00% H05-5031-0000-0000 INTERFUND TRANSFERS $ 6,870 $ 1,314 $ 7,000 101.90% $ 94,870 $ 13,138 $ 70,000 Expenditure H05-8020-0200-0000 COMPREHENSIVE PLAN UPDATE $ 94,870 $ 2,740 $ 94,870 100.00% $ 94,870 $ 2,740 $ 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 - 40,439 276,439 $ - $ 40,439 $ 281,094 Expenditure H06-1620-0200-0000 TOWN HALL GENERATOR Construction $ 253,546 $ 39,689 $ 253,546 100.00% Engineering 20,000 750 20,000 100.00% Advertisment for Bids - - 732 100.00% National Fuel Hookup - - 6,816 $ 273,546 $ 40,439 $ 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 16,035 59,760 $ 64,125 $ 16,035 $ 59,793 Expenditure H07-1620-0200-0000 TOWN HALL ENTRYWAY Construction $ 46,525 $ 15,500 $ 41,625 89.47% Engineering 17,600 500 17,600 100.00% Advertisment for Bids - - 568 $ 64,125 $ 16,000 $ 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 $ - $ 417,691 $ 417,691 Expenditure H08-1620-0200-0000 FUEL TANK REPLACEMENT - NEW FUEL ISLAND Engineering (Res. 2025-26) 64,020 35,190 35,190 54.97% Removal $ 75,560 $ 60,671 $ 60,671 80.30% Paving Open Ground - 3,619 3,619 Construction 293,000 - - 0.00% $ 432,580 $ 99,481 $ 99,481 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 $ - $ 12,500 $ 12,500 Expenditure H09-1440-0200-0000 ENGINEERING - HOLIDAY LIGHTS $ 12,500 $ 9,209 $ 9,209 73.68% $ 12,500 $ 9,209 $ 9,209 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 $ 28,896 $ 28,896 2.92% $ 991,130 $ 28,896 $ 28,896

TOWN OF BOSTON – RESOLUTION NO. 2026-36 AUTHORIZING UPGRADE TO THE HIGHWAY GARAGE’S FIRE ALARM SYSTEM WHEREAS, the Town of Boston Highway Garage requires a reliable and up-to-date fire alarm system to ensure the safety of personnel, equipment, and property; and WHEREAS, the existing Fire Alarm system is under a contract between Johnson Controls Fire Protection LP (“Johnson Controls”) and the Town; and WHEREAS, Johnson Controls identified that the Town’s existing Simplex 4006 fire alarm panel has reached the end of its supported life cycle, making it hard to find replacement parts; and WHEREAS, Johnson Controls provided a proposal dated April 7, 2026 for the replacement of the existing panel with a Simplex 4007ES Hybrid Addressable Fire Alarm System which will be installed in the same location as the current panel and will work with the existing field devices and wiring; and WHEREAS, the proposal includes the equipment, material, and skilled labor to complete the upgrade as well as the removal of existing panel, installation of the new Simplex 4007ES, circuit terminations, system programming, testing, and final certifications in accordance with applicable codes; and WHEREAS, a Starlink cellular communicator will be provided to replace the failed communication device and enable full event reporting to the Johnson Controls Central Station at an annual cost of $180 added to the current monitoring agreement between Johnson Controls and the Town; and WHEREAS, the price of the proposal totals $6,670.32 as available under NYS Contract #PT68816, Group #77201, Award #23150 as well as an additional $180 a year added to the current monitoring contract; NOW THEREFORE BE IT RESOLVED, that the Town Board of the Town of Boston authorizes the upgrade and installation of the fire alarm system in the Highway Garage in an amount not to exceed $6,670.32 to be appropriated from A-1620-0200 Buildings - Equipment; and BE IT FURTHER RESOLVED, that the Town Board approves the addition to the monitoring contract for cellular monitoring services in an amount of $180/year; On May 6, 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 Martin [ ] [ ] [ ] [ ] Councilmember Penders [ ] [ ] [ ] [ ] Councilmember Selby [ ] [ ] [ ] [ ] Councilmember Stephan [ ] [ ] [ ] [ ] Supervisor Keding [ ] [ ] [ ] [ ] ____________________________ Sandra L. Quinlan, Town Clerk

Johnson Controls Fire Protection LP 6850 Main Street Suite 3 Williamsville,NY,14221 www.johnsoncontrols.com PROPOSAL AND SERVICE AGREEMENT Date: 04-07-2026 Customer #:1586518 Prepared By: Michael Ruthman SR#: Proposal #: CPQ-1236102 Employee Number: 674597 Quote Ref: Town of Boston Phone #: Highway-SOS FA Retrofit - CPQ-1236102 Email: [email protected] Purchaser Contact Information: Phone:1-716-941-5869 Email:[email protected] Name:Mr. Bob Telaac Johnson Controls Fire Protection LP ("Company"), for and in consideration of the prices herein named, proposes to furnish the work, and or materials hereinafter described, subject to the terms and conditions of this Agreement. Ship To Information Bill To Information Town Of Boston Highway , Town of Boston Highway Dept , 6401 Town Park Lane, , 8500 Boston State Rd, BOSTON,NY, 14025-0383 . BOSTON,NY,14025-9648 . Scope of Work Contact information: Michael Ruthman #674597 Life Safety Service Rep, Electronic 716-295-9849 [email protected] Thank you for the opportunity to propose a turnkey upgrade to the fire alarm system at your facility. Johnson Controls is pleased to offer a reliable, future-ready solution that enhances system dependability while minimizing disruption to your facility. Why This Upgrade Matters Your existing Simplex 4006 fire alarm panel has reached the end of its supported life cycle. Manufacturer support and replacement components are no longer available, which significantly increases the risk of unexpected system failures, emergency fire watches, and costly unplanned upgrades. By addressing this now, you avoid operational risk and maintain confidence that your life-safety system will continue to perform as intended---today and well into the future. Our Recommended Solution We recommend replacing the existing panel with a Simplex 4007ES Hybrid Addressable Fire Alarm System. Designed specifically for efficient upgrades, the 4007ES installs in the same wall location as your current panel and integrates seamlessly with your existing field devices and wiring. This approach delivers immediate reliability while protecting your investment. The 4007ES platform offers modern features such as an intuitive color touchscreen interface, enhanced diagnostics, and built-in flexibility to support future system expansion or conversion to full addressability---without requiring a complete system overhaul. Scope of Work Johnson Controls Fire Protection LP will provide all required equipment, materials, and skilled labor to complete this upgrade. Our scope includes removal of the existing panel, installation of Fire, Security, Communications, Sales & Service Offices & Representatives in Principal Cities throughout North America © 2024 Johnson Controls Fire Protection LP. ALL RIGHTS RESERVED

Johnson Controls Fire Protection LP 6850 Main Street Suite 3 Williamsville,NY,14221 www.johnsoncontrols.com the new Simplex 4007ES, circuit terminations, system programming, testing, and final certification in accordance with applicable codes. As discussed, a Starlink cellular communicator will be provided and will replace the failed communication device. This configuration will enable full event reporting to the Johnson Controls Central Station, in addition to the existing general fire alarm and trouble signal reporting. Web portal access will be provided to allow authorized updates to the notification call list. Cellular monitoring services will be added to current monitoring agreement at an annual cost of $180.00. Approx cost savings to customer of $200 monthly to maintain copper phone lines. All work will be performed by factory-trained and NICET-certified technicians during standard business hours. Existing devices and wiring will be reused where possible and are assumed to be in acceptable working condition. Any additional repairs or enhancements outside the defined scope can be quoted separately, should they be requested. Your Advantage with Johnson Controls This upgrade is designed to be efficient, cost-effective, and low impact---while significantly improving system reliability and long-term serviceability. With Johnson Controls, you gain a trusted partner with extensive experience, industry-leading technology, and a clear focus on protecting people, property, and continuity of operations. Pricing per Johnson Controls NYS Contract # PT68816, Group # 77201, Award # 23150. Exclusions: Sales Tax Wiring issues Existing device issues Drawings/PE Stamp Off-hours labor Troubleshoot existing troubles Pre-Project inspection Drywall/Ceiling patching and/or painting Any additional parts not listed on quote Fire watch We have made every effort to responsibly assess the requirements of the job and estimate the correct equipment. Modifications to the above list of equipment, or to the amount of estimated labor, due to additional requirements of any type; from a source including but not limited to: addendums, interpretation of the fire alarm codes, change orders, scope changes, tenant adds, build outs, changes requested by the AHJ or other reasons unknown by or outside of the control of Johnson Controls may; at the sole discretion of Johnson Controls, additional charges. MODEL QTY NUMBER DESCRIPTION 1 4007-9102 4007ES HYBRID FACP, PLATINUM Fire, Security, Communications, Sales & Service Offices & Representatives in Principal Cities throughout North America © 2024 Johnson Controls Fire Protection LP. ALL RIGHTS RESERVED

Johnson Controls Fire Protection LP 6850 Main Street Suite 3 Williamsville,NY,14221 www.johnsoncontrols.com 1 4007-9806 SDACT MODULE 2 2081-9288 12v 12amp batteries 1 SLE-FIRE-VR CONTROL PANEL VOLTAGE DROP 2 2080-9047 COMM CORD RJ-45/SPADE 14FT 1 SLE-MAX2-CFB Napco SLE-MAX2-CFB StarLink HRDW OP RG L&M Labor Regular 1 MISC ELEC MISC ELEC Total net selling price, $6,670.32 Johnson Controls has not included an estimate for all state and local sales tax for this quote based on the understanding that a valid exemption and/or resale certificate is received by Johnson Controls from Purchaser. Otherwise, actual sales tax due will be calculated and billed. Any additional taxes, duties, tariffs or similar items imposed prior to shipment will be charged. Relevant URLs For ordering parts, please order from https://fire.solutions.jci.com/spare-parts Prevailing Wage Required? No Working Hours: Based on normal business hours Certified Payroll Required? No Mon-Fri 7:30AM-4:00PM unless otherwise noted. Customer/Site Tax Exempt? Yes Payment Terms:Net 30 Total quote value:$6,670.32 Fixed Price Labor and Material NTE "This Proposal is valid for 30 days" Name: ____________________________________ Johnson Controls Fire Protection LP 6850 Main Street Title: ____________________________________ Suite 3 PO#: ____________________________________ Williamsville ,NY 14221 Signature: \s1 ___________________________________ \s1 Fire, Security, Communications, Sales & Service Offices & Representatives in Principal Cities throughout North America © 2024 Johnson Controls Fire Protection LP. ALL RIGHTS RESERVED

Town of Boston Highway-SOS FA Retrofit - CPQ-1236102 Johnson Controls Reference:CPQ-1236102 Proposal #: 1 Date: 04/07/2026 Page: 4 of 12 services. If Customer fails to provide financial information or if Company, in its sole discretion determines that reasonable TERMS AND CONDITIONS grounds exist to question Customer’s ability or willingness to make payments when due (e.g., not making payments when 1. Term. The Initial Term of this Agreement shall commence on due, late payments, or a reduction in Customer's credit score), the date of this Agreement and continue as set forth herein. Company may defer shipments, change payment terms, require After the Initial Term, this Agreement shall automatically extend cash in advance and/or require other security, without liability for successive terms equal to the same length as the Initial and without waiving any other remedies Company may have Term unless Customer or Company gives written notice to the against Customer. Company shall provide Customer with other that it does not want to renew at least sixty (60) days prior advance written notice of changes to payment terms. Customer to the end of the then-current term (each a (“Renewal agrees to issue and send a purchase order to Company at Term”).The Initial Term and any Renewal Term may be referred least thirty (30) days prior to expiration of the Initial Term or any to herein as the “Term.” Renewal Term if necessary for payments to be processed, but 2. Payment and Invoicing. Unless otherwise agreed by the failure to do so is not a pre-condition to Renewal Term parties in writing, fees for Services to be performed shall be payments being due to Company. No purchase order is paid annually inadvance. Fees and other amounts due required for any emergency work requested by Customer. hereunder are due thirty (30) days from the date of invoice, Customer shall have no right to reject such invoices due to the which shall be paid by Customer via electronic delivery via lack of a purchase order. EFT/ACH. Such payment is a condition precedent to 3. Pricing.The pricing set forth in this Agreement is based on Company’s obligation to perform Services under the the number of devices and services to be performed as set Agreement. Any invoice disputes must be identified in writing forth in this Agreement. If the actual number of devices by Customer within 21 days of the invoice date. Payments of installed or services to be performed is greater than that set any disputed amounts are due and payable upon resolution. forth in this Agreement, the price will be increased accordingly. Work performed on a time and material basis shall be at the Company may increase prices upon notice to Customer to then-prevailing Company rate for material, labor, and related reflect increases in material and labor costs. Prices do not items, in effect at the time supplied under this Agreement. include taxes, fees, duties, tariffs, false alarm assessments, Customer acknowledges and agrees that timely payments of permits and levies or other charges imposed and/or enacted by the full amounts listed on invoices is an essential term of this a government, however designated or imposed (collectively, Agreement and Customer’s failure to make payment in full “Taxes”). All Taxes are the responsibility of Customer, unless when due is a material breach of this Agreement. Customer Customer presents an exemption certificate acceptable to further acknowledges that if there is any amount outstanding on Company and the applicable taxing authorities. If Company is an invoice, it is material to Company and will give Company, required to pay any such Taxes or other charges, Customer without prejudice to any other right or remedy, the right to, shall reimburse Company on demand. If any such exemption without notice: (i) suspend, discontinue or terminate performing certificate is invalid, then Customer will immediately pay any Services and/or withhold further deliveries of equipment Company the amount of the Taxes, plus penalties and interest. and other materials, terminate or suspend any unpaid software Prices may be adjusted by Company prior to shipment to take licenses, and/or suspend Company’s obligations under or into account increases in the cost of raw materials, component terminate this Agreement; (ii) charge Customer interest on the parts, third party products or labor rates or taxes; Trade amounts unpaid at a rate equal to the lesser of one and one Restrictions (as defined below); government actions; or to half (1.5) percent per month or the maximum rate permitted cover any unforeseen or other extra cost elements. “Trade under applicable law, until payment is made in full; and (iii) pay Restrictions” means any additional or new tariff/duty, quota, all of JCI’s costs of collection, including (1) actual out of pocket tariff-rate quota, or cost associated with the withdrawal of tariff/ expenses and (2) charge Customer a collection fee of twenty- duty concessions pursuant to a trade agreement(s). five percent (25%) of the past due amount if collected through a This Agreement is entered into with the understanding that the collection agency or attorney and thirty-five percent (35%) if services to be provided by Company are not subject to any litigation is commenced to collect such past due amount. local, state, or federal prevailing wage statute. If it is later Company’s election to continue providing future services does determined that local, state, or federal prevailing wage rates not, in any way diminish Company’s right to terminate or apply to the services to be provided by Company, Company suspend services or exercise any or all rights or remedies reserves the right to issue a modification or change order to under this Agreement. Company shall not be liable for any adjust the wage rates to the required prevailing wage rate. Customer agrees to pay for the applicable prevailing wage damages, claims, expenses, or liabilities arising from or relating rates. Prices in any quotation or proposal from Company are to suspension of Services for non-payment. In the event that subject to change upon notice sent to Customer at any time there are exigent circumstances requiring services or the before the quotation or proposal has been accepted. If this Company otherwise performs Services at the premises Agreement is renewed, Company will provide Customer with following suspension, those services shall be governed by the notice of any adjustments in the contract price applicable to any terms of this Agreement unless a separate contract is Renewal Term. Unless Customer terminates the Agreement at executed. If Customer disputes any late payment notice or least sixty (60) days prior to the start of such Renewal Term, the adjusted price shall be the price for the Renewal Term. If Company’s efforts to collect payment, Customer shall this Agreement extends beyond one year, Company may immediately notify Company in writing and explain the basis of increase prices upon notice to Customer. the dispute. Customer agrees to pay all of Company’s 4. Code Compliance. Company does not undertake an reasonable collection costs (including legal fees and obligation to inspect for compliance with laws or regulations expenses). In the event of Customer’s default, the balance of unless specifically statedin this Agreement. Customer any outstanding amounts will be immediately due and payable. acknowledges that the Authority Having Jurisdiction (e.g. Fire Customer shall provide financial information requested by Marshal) may establish additional requirements for compliance Company to verify Customer’s ability to pay for goods or Fire, Security, Communications, Sales & Service Offices & Representatives in Principal Cities throughout North America © 2024 Johnson Controls Fire Protection LP. ALL RIGHTS RESERVED

Town of Boston Highway-SOS FA Retrofit - CPQ-1236102 Johnson Controls Reference:CPQ-1236102 Proposal #: 1 Date: 04/07/2026 Page: 5 of 12 with local codes. Any additional services or equipment required Act”). As required under 6 C.F.R. 25.5 (e), to the maximum will be provided at an additional cost to Customer. extent permitted by law, Company and Customer hereby agree 5. Limitation of Liability; Limitations of Remedy. Customer to waive their right to make any claims against the other for any understands that Company offers several levels of protection losses,including business interruption losses, sustained by services and that the level described has been chosen by either party or the irrespective employees, resulting from an Customer after considering and balancing various levels of activity resulting from an “Act ofTerrorism” as defined in 6 protection afforded and their related costs. It is understood and C.F.R. 25.2, when QATT have been deployedin defense agreed by Customer that Company is not an insurer and that against, response to, or recovery from such Act of Terrorism. insurance coverage shall be obtained by Customer and that 7. Indemnity. Customer agrees to indemnify, hold harmless amounts payable to Company here under are based upon the anddefend Company against any and all losses, damages, value of the services and the scope of liability set forth in this costs,including expert fees and costs, and expenses including Agreement and are unrelated to the value of Customer’s reasonabledefense costs, arising from any and all third party property and the property of others located on the premises. claims for personal injury, death, property damage or economic Customer agrees to look exclusively to Customer’s insurer to loss, arising in any way from any act or omission of Customer recover for injuries or damage in the event of any loss or injury. or Company relatingin any way to this Agreement, including but Customer releases and waives all right of recovery against not limited to theServices under this Agreement, whether such Company arising by way of subrogation. Company makes no claims are based uponcontract, warranty, tort (including but not guaranty or warranty, including any implied warranty of limited to active or passivenegligence), strict liability or merchantability or fitness for a particular purpose that otherwise. Company reserves the rightto select counsel to equipment or services supplied by Company will detect or avert represent it in any such action. Customer’sresponsibility with occurrences or the consequences there from that the respect to indemnification and defense of Company with equipment or service was designed to detect or avert.It is respect to Monitoring Services is set forth in Section18 of this impractical and extremely difficult to fix the actual damages,if Agreement. any, which may proximately result from failure on the part of 8. General Provisions. Customer has selected the service Company to perform any of its obligations under this level desiredafter considering and balancing various levels of Agreement. Accordingly, Customer agrees that Company shall protection afforded and their related costs. All work to be be exempt from liability for any loss, damage or injury arising performed by Company will be performed during normal directly or indirectly from occurrences, or the consequences working hours of normal working days (8:00 a.m. - there from, which the equipmentor service was designed to 5:00p.m.,Monday through Friday, excluding Company holidays), detect or avert. Should Company be found liable for any loss, as defined by Company, unless additional times are specifically damage or injury arising from a failure ofthe equipment or described in this Agreement. All work performed unscheduled service in any respect, Company’s liability shall be limited to an unless otherwise specifiedin this Agreement. Appointments aggregate amount equal to the Agreement price (as increased scheduled for four-hour window. Additional charges may apply by the price for any additional work) or, where the time and for special scheduling requests (e.g.working around equipment material payment term is selected,Customer’s time and shutdowns, after hours work). Company will perform the material payments to Company. Where this Agreement covers services described in the Service Solution (“Services”) for one multiple sites, liability shallbe limited to the amount of the or more system(s) or equipment as described in the Service payments allocable to the site where the incident occurred. Solution or the listed attachments (“Covered Company’s liability with respect to Monitoring Services is set System(s)”).UNLESS OTHERWISE SPECIFIED IN THIS forth in Section 18 of this Agreement. Such sum shall be AGREEMENT, ANY INSPECTION (AND, IF SPECIFIED, complete and exclusive.IN NO EVENT SHALL COMPANY BE TESTING) PROVIDED UNDER THIS AGREEMENT DOES LIABLE, FOR ANY DAMAGE, LOSS, INJURY,OR ANY OTHER NOT INCLUDE ANY MAINTENANCE, REPAIRS, CLAIM ARISING FROM ANY SERVICING, ALTERATIONS, ALTERATIONS, REPLACEMENT OF PARTS, OR ANY FIELD MODIFICATIONS, CHANGES, OR MOVEMENTS OF THE ADJUSTMENTS WHAT SO EVER, NOR DOES IT INCLUDE COVERED SYSTEM(S), ASHEREIN AFTER DEFINED, OR THE CORRECTION OF ANY DEFICIENCIES IDENTIFIED BY ANY OF ITS COMPONENT PARTS BY CUSTOMER OR ANY COMPANY TO CUSTOMER. COMPANY SHALL NOT BE THIRD PARTY. To the maximum extent permitted by law,in no RESPONSIBLE FOR EQUIPMENT FAILURE OCCURRING event shall Company and its affiliates andtheir respective WHILE COMPANY IS IN THE PROCESS OF FOLLOWING ITS personnel, suppliers and vendors be liable to Customer or any INSPECTION TECHNIQUES, WHERE THE FAILUREAL SO third party under any cause of action or theory ofliability, even if RESULTS FROM THE AGE OR OBSOLESCENCE OF THE advised of the possibility of such damages, for any(a) special, ITEM OR DUE TO NORMAL WEAR AND TEAR. THIS incidental, consequential, punitive or indirect damages of any AGREEMENT DOESNOT COVER SYSTEMS, EQUIPMENT, kind; (b) loss of profits, revenues, data, customer opportunities, COMPONENTS OR PARTS THAT ARE BELOW GRADE, business, anticipated savings or goodwill; (c) business BEHIND WALLS OR OTHER OBSTRUCTIONS OR interruption; or (d) data loss or other losses arising from EXTERIOR TO THE BUILDING, ELECTRICAL WIRING, AND viruses, ransomware, cyber-attacks or failures or interruptions PIPING. to network systems. The limitations of liability set forth in this 9. Customer Responsibilities.Customer shall regularly test Agreement shall inure to the benefit of all parents, subsidiaries the System(s) in accordance with applicable law and and affiliates of Company, whether direct or indirect, manufacturers’ and Company’s recommendations. Customer Company’s employees, agents, officers and directors. shall promptly notify Company of any malfunction in the 6. Reciprocal Waiver of Claims (SAFETY Act). Certain of Covered System(s) which comes to Customer’s attention. This Company's systems and services have received Certification Agreement assumes any existing system(s) are in operational and/or Designation as Qualified Anti-Terrorism Technologies and maintainable condition as of the Agreement date. If, upon (“QATT”) under the Support Antiterrorism by Fostering Effective inspection, Company determines that repairs are Technologies Act of 2002, 6 U.S.C. §§441-444 (the “SAFETY recommended, repaircharges will be submitted for approval by Fire, Security, Communications, Sales & Service Offices & Representatives in Principal Cities throughout North America © 2024 Johnson Controls Fire Protection LP. ALL RIGHTS RESERVED

Town of Boston Highway-SOS FA Retrofit - CPQ-1236102 Johnson Controls Reference:CPQ-1236102 Proposal #: 1 Date: 04/07/2026 Page: 6 of 12 Customer’s on-site representative prior to work. Should such material breach of this Agreement. If Customer adds any third repair work be declined,Company shall be relieved from any party device or equipment to the Covered System(s), Company and all liability arising there from.Customer further agrees to: shall not be responsiblefor any damage to or failure of the • provide Company clear access to Covered System(s) to be Covered System(s) caused in whole or in part by such device serviced including, if applicable, lift trucks or other equipment or equipment. needed to reach inaccessible equipment; 12. Reports. Where inspection and/or test services are • supply suitable electrical service, heat, heat tracing adequate watersupply, and required system schematics and/or drawings; selected, such inspection and/or test shall be completed on • notify all required persons, including but not limited to Company’s then current report form, which shall be given to authorities having jurisdiction, employees, and monitoring Customer, and, where applicable,Company may submit a copy services, of scheduled testing and/or repair of systems; thereof to the local authority having jurisdiction. The report and • provide a safe work environment; recommendations by Company are onlyadvisory in nature and • in the event of an emergency or Covered System(s) failure, are intended to assist Customer in reducing the risk of loss to take reasonable precautions to protect against personal injury, property by indicating obvious defects or impairments noted to death, and/or property damage and continue such measures until the Covered System(s) are operational; and the system and equipment inspected and/or tested. They are • comply with all laws, codes, and regulations pertaining to the not intended to imply that no other defects or hazards exist or equipment and/or Services provided under this that all aspects of the Covered System(s), equipment, and Agreement.Customer represents and warrants that it has the components are under control at thetime of inspection. Final right to authorize the Services to be performed as set forth in responsibility for the condition and operation of the Covered this Agreement. System(s) and equipment and components lies with Customer. JCI may terminate the Services immediately upon notice to the 13. Availability and Cost of Steel, Plastics & Other Customer if JCI, in its sole discretion determines that the Customer’s premises are unsafe to be accessed by JCI’S Commodities. Company shall not be responsible for failure to employees or subcontractors. JCI may terminate the Services provide services, deliver products, or otherwise perform work upon notice to the Customer, if Customer does not follow JCI’s required by this Agreement due to lack of available steel recommendations for updates and upgrades to the equipment products or products made from plastics or other commodities. and systems. In the event Company is unable, after reasonable commercial Customer represents and warrants that it has the right to efforts, to acquire and provide steel products, or products made authorize the Services to be performed as set forth in this Agreement. Customer is solely responsible for the from plastics or other commodities, if required to perform work establishment, operation, maintenance, access, security and required by this Agreement, Customer hereby agrees that other aspects of its computer network (“Network”) and shall Company may terminate the Agreement, or the relevant portion supply Company secure Network access for providing its of the Agreement, upon notice to Customer and at no additional services. Products networked, connected to the internet, or cost and without penalty. Customer agrees to pay Company otherwise connected to computers or other devices must be infull for all work performed up to the time of any such appropriately protected by Customer and/or end user against termination. unauthorized access. Customer is responsible to take appropriate measures, including performing back-ups, to 14. Confined Space. If access to confined space by Company protect information, including without limit data, software, or is requiredfor the performance of Services, Services shall be files (collectively “Data”) prior to receiving the service or scheduled and performed in accordance with Company’s then- products. current hourly rate. 10. Repair Services. Where Customer expressly includes 15. Hazardous Materials. Customer represents that, except to repair,replacement, and emergency response services in the the extent that Company has been given written notice of the Service Solution section of this Agreement, such Services following hazards prior to the execution of this Agreement, to apply only to the components or equipment of the Covered the best of Customer’s knowledge there is no: System(s). Customer agrees to promptly request repair • Space in which work must be performed that, because of its services in the event the System becomes inoperable or construction, location, contents or work activity otherwise requires repair. The Agreement price does not therein,accumulation of a hazardous gas, vapour, dust or fume include repairs to the Covered System(s) recommended by or the creation of an oxygen-deficient atmosphere may occur, Company as a result of an inspection, for which Company will • “permit confined space,” as defined by OSHA for work submit independent pricing to Customer and as to which Company performs in the United States; Company will not proceed until Customer authorizes such work • risk of infectious disease; and approves the pricing. Repair or replacement of non- • need for air monitoring, respiratory protection, or other maintainable parts of the Covered System(s) including, but not medical risk;or limited to, unit cabinets, insulating material, electrical wiring, • asbestos, asbestos-containing material, formaldehyde or structural supports,and all other non-moving parts, is not other potentially toxic or otherwise hazardous material included under this Agreement. contained in or on the surface of the floors, walls, ceilings, 11. System Equipment. The purchase of equipment or insulation or other structural components of the area of any peripheral devices, (including but not limited to smoke building where work is required to be performed under this detectors, passive infrared detectors, card readers, sprinkler Agreement. system components, extinguishers and hoses) from Company All of the above are herein after referred to as “Hazardous shall be subject to the terms and conditions of this Agreement. Conditions.”Company shall have the right to rely on the If, in Company’s sole judgment, any peripheral device or other representations listed above.If Hazardous Conditions are system equipment, which is attached to the Covered encountered by Company during the courseof Company’s System(s), whether provided by Company, Customer or a third work, the discovery of such materials shall constitute an event party, interferes with the properoperation of the Covered beyond Company’s control, and Company shall have no System(s), Customer shall remove or replace such device or obligation to further perform in the area where the Hazardous equipment promptly upon notice from Company. Failure of Conditions exist untilthe area has been made safe by Customer Customer to remove or replace the device shall constitute a as certified in writing by an independent testing agency, and Fire, Security, Communications, Sales & Service Offices & Representatives in Principal Cities throughout North America © 2024 Johnson Controls Fire Protection LP. ALL RIGHTS RESERVED

Town of Boston Highway-SOS FA Retrofit - CPQ-1236102 Johnson Controls Reference:CPQ-1236102 Proposal #: 1 Date: 04/07/2026 Page: 7 of 12 Customer shall pay disruption expenses and re-mobilization Services and/or Connected Fire Alarm Services, a subscription expenses as determined by Company. This Agreement does to suchservices and the cost, if any, of such subscription, not provide for the cost of capture, containment or disposal of please see yourapplicable order, quote, proposal or purchase any hazardous waste materials, or hazardous documentation or talk toyour JCI sales representative. For materials,encountered in any of the Covered System(s) and/or certain subscriptions, Customer will beable to access during performance of the Services. Said materials shall at all equipment information from a mobile or smart device using the times remain the responsibility and property of Customer. service’s mobile or web app. The Gateway Device will be used Company shall not be responsible for the testing, removal or to access, store, and trend data for the purposes of providing disposal of such hazardous materials. Connected FireSprinkler Services. Company will not use 16. Covid-19 Vaccination. Company expressly disclaims any Connected Fire SprinklerServices or the Connected Fire Alarm requirement, understanding or agreement, express or implied, Services to remotely operate ormake changes to Customer’s included directly or incorporated by reference, in any Customer Equipment. If the connection is disconnected by Customer, and purchase order,solicitation, notice or otherwise, that any of a technician needs to be dispatched to the Customer site, then Company’s personnel be vaccinated against Covid-19 under the Customer will pay JCI at JCI’s then-current standard any federal, state/provincial or local law, regulation or order applicable contract regular time and/or overtime rate for such applicable to government contracts or subcontracts, including, services. Company makes no warranty or guarantee relating to without limitation, Presidential Executive Order14042 the Connected Fire Sprinkler Services or Connected Fire (“Ensuring Adequate COVID Safety Protocols for AlarmServices. Customer acknowledges that, while Connected FederalContractors”) and Federal Acquisition Regulation (FAR) Fire AlarmServices or Connected Sprinkler Services generally 52.223-99(“Ensuring Adequate COVID Safety Protocols for improve equipment performance and services, these services FederalContractors”). Any such requirement shall only apply to do not prevent all potential malfunction, insure against all loss Company’s personnel if and only to the extent contained in a or guarantee a certain level of performance and that JCI shall written agreement physically signed by an authorized officer of not be responsible forany injury, loss, or damage caused by any Company. act or omission of JCI related to or arising from the proactive 17. Other Services. health notifications of the equipment under Connected A. Remote Service. If Customer selects Remote Service, Equipment Services. Customer understands that if it wishes to Company shall provide support for the Customer’s system by receive monitoring of its fire alarmsystem or sprinkler system way of education, remote assistance and triage that does not and notification of the fire department or other authorities in the require programming changes to the Customer’s panel. In event of an alarm, it must select monitoring services as a addition, Remote Service does not include service to address separate Service under this Agreement. CUSTOMER physical damage to the system or a device; troubleshoot wiring FURTHER UNDERSTANDS AND AGREES SECTION 19 issues; programming changes and/or relocating, (SOFTWAREAND DIGITAL SERVICES) APPLY TO remounting,reconnecting, or adding a device to the system. CONNECTED FIRE ALARMSERVICES AND CONNECTED Customer understandsand agrees that, while Remote Service SPRINKLER SERVICES. In the event of a conflict between provides for communication regarding Customer’s fire alarm these terms and the Software Terms, the Software Terms will system to Company via the Internet,Remote Service does not control. constitute monitoring of the system, and Customer understands C. Dashboards and Mobility Applications for Connected that Remote Service does not provide for Company to contact FireSprinkler Services and Connected Fire Alarm Services. If the fire department or other authorities in the event of a fire Customer has purchased Connected Fire Sprinkler Services alarm. Customer understands that if it wishes to and/or Connected FireAlarm Services, Customer may utilize receivemonitoring of its fire alarm system and notification of the Company’s Dashboard(s) and Mobility Application(s), as fire department or other authorities in the event of a fire alarm, applicable, during the term of the Agreement,pursuant to the it must select monitoring services as a separate Service under then applicable Terms of Use Agreement. Terms for the this Agreement. CUSTOMER FURTHER UNDERSTANDS Dashboard are located athttps://www.johnsoncontrols.com/ AND AGREES THAT THE TERMS OF SECTION 18.F OF buildings/legal/digital/generaltos. THIS AGREEMENT APPLY TO REMOTE SERVICE. 18. Monitoring Services. If Customer has selected Monitoring B. Connected Fire Sprinkler Services; Connected Fire Services,the following shall apply to such Services: AlarmServices. Connected Fire Sprinkler Services and A. Alarm Monitoring Service. Customer agrees and Connected Fire AlarmServices each means a data-analytics acknowledges that Company’s sole and only obligation under and software platform that uses acellular or network connection this Agreement shall be toprovide alarm monitoring, to gather equipment performance dataabout a Customer’s notification, and/or Runner Services as set forthin this Covered Equipment for Customer’s sprinkler systemor fire Agreement and to endeavor to notify the party(ies) identified by alarm system, as applicable, to assist JCI in advising Customer Customer on the Contact/Call List (“Contacts”) and/or Local onsuch equipment’s health, performance or potential EmergencyDispatch Numbers for responding authorities. Upon malfunction.Connected Fire Sprinkler Services and Connected receipt of an alarm signal, Company may, at our sole discretion, Fire Alarm Services are collectively, the Connected Equipment attempt to notify the Contacts to verify the signal is not false. If Services. If Customer has purchased Connected Fire Sprinkler we fail to notify the Contacts or question the response we Services and/or Connected FireAlarm Services on any receive, we will attempt to notify the responding authority.In the Covered Equipment, Customer agrees to allow Company to event Company receives a supervisory signal or trouble install diagnostic sensors and communication signal,Company shall endeavor to promptly notify one of the hardware(“Gateway Device”) or Customer will supply a network Contacts. Company shall not be responsible for a Contact’s or connection suitableto enable communication with Customer’s responding authority’s refusal to acknowledge/respond to Covered Equipment in order for Company to deliver the Company’s notifications of receipt of an alarmsignal, nor shall connected services. For more information on whether your Company be required to make additional notifications because particular equipment includes Connected Fire Sprinkler of such refusal. The Contacts are authorized to act on Fire, Security, Communications, Sales & Service Offices & Representatives in Principal Cities throughout North America © 2024 Johnson Controls Fire Protection LP. ALL RIGHTS RESERVED

Town of Boston Highway-SOS FA Retrofit - CPQ-1236102 Johnson Controls Reference:CPQ-1236102 Proposal #: 1 Date: 04/07/2026 Page: 8 of 12 Customer’s behalf and, if so designated on the Contact/Call Monitoring Services allocable to the site where the incident List, are authorized to cancel an alarm prior to the notification occurred or two thousand five hundred ($2,500) dollars, as of authorities.Customer understands that local laws, ordinances agreed upon damages and not as a penalty, as Customer’s or policies may restrict Company’s ability to provide the alarm sole remedy. Suchsum shall be complete and exclusive. IN NO monitoring and notification services described in this EVENT SHALL COMPANY BE LIABLE FOR ANY DAMAGE, Agreement and/or necessitate modified or additional services LOSS, INJURY, OR ANY OTHER CLAIM ARISING FROM ANY and related charges to Customer. Customer understands that SERVICING, ALTERATIONS,MODIFICATIONS, CHANGES, Company may employ a number of industry-recognized OR MOVEMENTS OF THE COVERED SYSTEM(S), AS measures to help reduce occurrences of false alarm signal HEREIN AFTER DEFINED, OR ANY OF ITS COMPONENT activations. These measures may include, but are not limited to, PARTS BY THE CUSTOMER OR ANY THIRD PARTY.In no implementation of industry-recognized default settings; event shall JCI and its affiliates and their respective implementation of “partial clear time bypass” procedures at our personnel,suppliers and vendors be liable to Customer or any alarm monitoring center and other similar measures at our sole third party under any cause of action or theory of liability, even discretion from time to time. THESE MEASURES CAN if advised of the possibility of such damages, for any (a) RESULT IN NO ALARM SIGNAL BEING SENT FROM AN special, incidental,consequential, punitive or indirect damages ALARM ZONE IN CUSTOMER’S PREMISES AFTER THE of any kind, including but not limited to damages; (b) loss of INITIAL ALARM ACTIVATION UNTIL THE ALARM SYSTEM IS profits, revenues, data,customer opportunities, business, MANUALLY RESET. Upon receiving notification from Company anticipated savings or goodwill;(c) business interruption; or (d) that a fire or gas detection (e.g. carbonmonoxide) signal has data loss or other losses arising from viruses, ransomware, been received, the responding authority may forcibly enter the cyber-attacks or failures or interruptions tonetwork systems premises. Cellular radio unit test supervision, if provided CUSTOMER OR ANY THIRD PARTY. COMPANY SHALL NOT underthis Agreement, provides only the status of the cellular BE LIABLE FOR INDIRECT, INCIDENTAL OR radio unit’s current signaling ability at the time of the test CONSEQUENTIAL DAMAGES OF ANY KIND, INCLUDING communication based on certain programmed intervals and BUT NOT LIMITED TO DAMAGES ARISING FROM THE USE, does not serve to detect the potential loss of radio service at LOSS OF THEUSE, PERFORMANCE, OR FAILURE OF THE the time of an actual emergency event. Company shall not be COVERED SYSTEM(S)TO PERFORM. The limitations of responsible to provide monitoring services under this liability set forth in this Agreement shall inure to the benefit of Agreement unless and until the communication link between all parents, subsidiaries and affiliates of Company, whether Customer’s premises and Company’s Monitoring Center has direct or indirect, and each of their employees,agents, officers been tested. SUCH SERVICES ARE PROVIDED WITHOUT and directors. WARRANTY, EXPRESS OR IMPLIED,INCLUDING BUT NOT C. Indemnity, Insurance. Customer agrees to indemnify, hold LIMITED TO ANY IMPLIED WARRANTIES OF harmlessand defend Company against any and all losses, MERCHANTABILITY OR FITNESS FOR A PARTICULAR damages, costs,including expert fees and costs, and expenses PURPOSE. including reasonable defense costs, arising from any and all B Limitation of Liability; Limitations of Remedy. Customer third-party claims for personal injury, death, property damage understands that Company offers several levels of Monitoring or economic loss, arising in any way from any act or omission Services and that the level described has been chosen by of Customer or Company relating in any way to the Monitoring Customer afterconsidering and balancing various levels of Services provided under this Agreement, whether such claims protection afforded and their related costs. It is understood and are based upon contract, warranty, tort (including but not limited agreed by Customer that Company is not an insurer and that to active or passive negligence), strict liability or otherwise. insurance coverage shall be obtained by Customer and that Company reserves the right to select counsel to represent it in amounts payable to Company hereunder are based upon the any such action. Customer shall name Company, its officers, value of the Monitoring Services and the scope of liability set employees, agents, subcontractors,suppliers, and forth in this Agreement and are unrelated to the value of representatives as additional insureds on Customer’s general Customer’s property and the property of others located on the liability and auto liability policies. premises. Customer agrees to look exclusively to Customer’s D. No modification. Modification to Sections 18 B or C may only insurer to recover for injuries or damage in the event of any loss be madeby a written amendment to this Agreement signed by orinjury and that Customer releases and waives all right of both parties specifically referencing Section 18 B and/or C, and recovery against Company arising by way of subrogation. no such amendment shall be effective unless approved by the Company makesno guaranty or warranty, including any implied manager of Company’s Central Monitoring Center. warranty of merchantability or fitness for a particular purpose E. Customer’s Duties. In addition to Customer’s duty to that equipment or Services supplied by Company will detect or indemnify,defend, and hold Company harmless pursuant to this avert occurrences or the consequences there from that the Section 18: equipment or Service was designed to detect or avert. It is i. Customer agrees to furnish the names and telephone impractical and extremely difficultto fix the actual damages, if numbers of allpersons authorized to enter or remain on any, which may proximately result from failure on the part of Customer’s premises and/or that should be notified in the event Company to perform any of its monitoring obligations under this of an alarm (the Contact/Call List) and LocalEmergency Agreement. Accordingly, Customer agrees that Company shall Dispatch Numbers and provide all changes, revision and be exempt from liability for any loss, damage or injury arising modifications to the above to Company in writing in a timely directly or indirectly from occurrences, or the consequences manner.Customer must ensure that all such persons are therefrom, which the equipment or Service was designed to authorized and able to respond to such notification. detect or avert. Should Company be found liable for anyloss, ii. Customer shall carefully and properly test and set the system damage or injury arising from a failure of the equipment or immediately prior to the securing of the premises and carefully Service in any respect, Company’s liability with respect to test the system in a manner prescribed by Company during the Monitoring Services shall be the lesser of the annual fee for term of this Agreement. Customer agrees that it is responsible Fire, Security, Communications, Sales & Service Offices & Representatives in Principal Cities throughout North America © 2024 Johnson Controls Fire Protection LP. ALL RIGHTS RESERVED

Town of Boston Highway-SOS FA Retrofit - CPQ-1236102 Johnson Controls Reference:CPQ-1236102 Proposal #: 1 Date: 04/07/2026 Page: 9 of 12 for any losses or damages due to malfunction, iii. Derived Local Channel. The Communication Company’s miscommunication or failure of Customer’s system to services provided to Customer in connection with the Services accurately handle, process or communicate date data. If any may include Derived Local Channel service. Such service may defect in operation of the System develops, or in the event of a be provided under the Communication Company’s service powerfailure, interruption of telephone service, or other marks or service names. These services include providing interruption at Customer’s premises of signal or data lines, signal paths, scanning and transmission.Customer transmission through any media,Customer shall notify agrees that the Communication Company’s liability is limited to Company immediately. If space/interior protection(i.e. the same extent Company’s liability is limited pursuant to this ultrasonic, microwave, infrared, etc.) is part of the System, Section 18. Customer shall walk test the system in the manner iv. CUSTOMER UNDERSTANDS THAT COMPANY WILL NOT recommended by Company. RECEIVE ALARM SIGNALS WHEN THE TELEPHONE LINE iii. When any device or protection is used, including, but not OR OTHER TRANSMISSION MODE IS NOT OPERATING OR limited to,space protection, which may be affected by HAS BEEN CUT, INTERFERED WITH OR IS OTHERWISE turbulence of air, occupied airspace change or other DAMAGED OR IF THE ALARM SYSTEM IS UNABLE TO disturbance, forced air heaters, air conditioners,horns, bells, ACQUIRE, TRANSMIT OR MAINTAIN AN ALARM SIGNAL animals and any other sources of air turbulence or movement OVER CUSTOMER’S TELEPHONE SERVICE FOR ANY which may interfere with the effectiveness of the System during REASON INCLUDING NETWORK OUTAGE OR OTHER closed periods while the alarm system is on, Customer shall NETWORK PROBLEMS SUCH AS CONGESTION OR notify Company DOWNTIME, ROUTING PROBLEMS, OR INSTABILITY OF iv. Customer shall promptly reset the System after any SIGNAL QUALITY. CUSTOMER UNDERSTANDS THAT activation. OTHER POTENTIAL CAUSES OF SUCH A FAILURE OVER v. Customer shall notify Company regarding any remodeling or CERTAIN TELEPHONE SERVICES (INCLUDING BUT NOT other changes to the protected premises that may affect LIMITED TO SOME TYPES OF DSL,ADSL, VOIP, DIGITAL operation of the system. PHONE, INTERNET PROTOCOL BASED PHONE OR OTHER vi. Customer shall cooperate with Company in the installation, INTERNET INTERFACE-TYPE SERVICE OR RADIO operation and/or maintenance of the system and agrees to SERVICE, INCLUDING CELLULAR OR PRIVATE RADIO, follow all instructions and procedures which may be prescribed ETC.(“NON-TRADITIONAL TELEPHONE SERVICE”)) for the operation of the system, the rendering of services and INCLUDE BUT ARE NOT LIMITED TO: (1) LOSS OF the provision of security for the premises. NORMAL ELECTRIC POWER TO CUSTOMER’S PREMISES vii. Customer shall pay all charges made by any telephone or (THE BATTERY BACK-UP FOR THE ALARM PANEL DOES communications provider company or other utility for NOT POWER TELEPHONE SERVICE); AND installation, leasing,and service charges of telephone lines (2)ELECTRONICS FAILURES SUCH AS A MODEM connecting Customer’s premises to Company. Customer MALFUNCTION.CUSTOMER UNDERSTANDS THAT acknowledges that alarm signals from Customer’s premises to COMPANY WILL ONLY REVIEW THE INITIAL Company are transmitted over Customer’s telephone or other COMPATIBILITY OF CUSTOMER’S ALARM SYSTEM WITH transmission service and that in the event the telephone or NON-TRADITIONAL TELEPHONE SERVICE AT THE TIME other transmission service is out of order, disconnected, placed OFINITIAL CONNECTION TO COMPANY’S MONITORING on “vacation,”or otherwise interrupted, signals from Customer’s CENTER AND THAT CHANGES IN CUSTOMER’S alarm system will not be received by Company, during any such TELEPHONE SERVICE’S DATA FORMAT AFTER THE INITIAL interruption in telephone or other transmission service and the REVIEW OF COMPATIBILITY COULDMAKE CUSTOMER’S interruption will not be known to Company.Customer agrees TELEPHONE SERVICE UNABLE TO TRANSMIT ALARM that in the event the equipment or system continuously SIGNALS TO COMPANY’S MONITORING CENTERS. IF transmits signals reasonably determined by Company to be COMPANY DETERMINES IN ITS SOLE DISCRETION THAT false and/or excessive in number, Customer shall be subject to IT IS COMPATIBLE, COMPANY WILL PERMIT CUSTOMER the additional costs and fees incurred by Company in the TO USE NONTRADITIONAL TELEPHONE SERVICE AS THE receiving and/or responding to the excessive signals and/or SOLE METHOD OF TRANSMITTING ALARM SIGNALS, Company may at its sole discretion terminate this Agreement ALTHOUGH CUSTOMER UNDERSTANDS THAT COMPANY with respect to Monitoring services upon notice to Customer. RECOMMENDS THE USE OF AN ADDITIONAL BACK-UP F. Communication Facilities. METHOD OF COMMUNICATION TO CONNECT i. Authorization. Customer authorizes Company, on Customer’s CUSTOMER’S ALARM SYSTEM TO THE MONITORING behalf,to request services, orders or equipment from a CENTER REGARDLESS OF THE TYPE OF TELEPHONE telephone company,wireless carrier or other company providing SERVICE USED. CUSTOMER ALSO UNDERSTANDS THAT communication facilities,signal transmission services or IF COMPANY DETERMINES IN ITS SOLE DISCRETION facilities under this Agreement (referred toas “Communication THAT CUSTOMER’S NONTRADITIONAL TELEPHONE Company”). Should any third-party service,equipment or facility SERVICE IS OR LATER BECOMES NONCOMPATIBLE, OR IF be required to perform the Monitoring Services setforth in this CUSTOMER CHANGES TO ANOTHER NONTRADITIONAL Agreement, and should the same be terminated or become TELEPHONE SERVICE THAT IS NOT COMPATIBLE,THEN otherwise unavailable or impracticable to provide, Company COMPANY REQUIRES THAT CUSTOMER USE AN mayterminate Monitoring Services upon notice to Customer. ALTERNATE METHOD OF COMMUNICATION ACCEPTABLE ii. Digital Communicator. Customer understands that a digital TO COMPANY AS THE PRIMARY METHOD TO CONNECT communicator (DACT), if installed under this Agreement, uses CUSTOMER’S ALARM SYSTEM TO THE MONITORING traditional telephone lines for sending signals which eliminate CENTER. CUSTOMER UNDERSTANDS THAT the need for adedicated telephone line and the costs TRANSMISSION OF FIRE ALARM SIGNALS BY MEANS associated with such dedicated lines. OTHER THAN A TRADITIONAL TELEPHONE LINE MAYNOT BE IN COMPLIANCE WITH FIRE ALARM STANDARDS OR Fire, Security, Communications, Sales & Service Offices & Representatives in Principal Cities throughout North America © 2024 Johnson Controls Fire Protection LP. ALL RIGHTS RESERVED

Town of Boston Highway-SOS FA Retrofit - CPQ-1236102 Johnson Controls Reference:CPQ-1236102 Proposal #: 1 Date: 04/07/2026 Page: 10 of 12 SOME LOCAL FIRE CODES, AND THAT IT IS CUSTOMER’S outbreak of any pathogen, disease,virus or other contagion, OBLIGATION TO COMPLY WITH SUCH STANDARDS AND including but not limited to COVID 19. CODES. CUSTOMER ALSO UNDERSTANDS THAT IF THE 20. Software and Digital Services. Use, implementation, and ALARM SYSTEM HAS A LINECUT FEATURE, IT MAY NOT deployment of the software and hosted software products BE ABLE TO DETECT IF A NONTRADITIONAL TELEPHONE (“Software”)offered under these terms shall be subject to, and SERVICE LINE IS CUT OR INTERRUPTED, AND THAT governed by,Company’s standard terms for such Software and COMPANY MAY NOT BE ABLE TO PROVIDE CERTAIN Software related professional services in effect from time to AUXILIARY MONITORING SERVICES THROUGH A NON- time at https://www.johnsoncontrols.com/techterms (collectively, TRADITIONAL TELEPHONE LINE OR SERVICE. CUSTOMER the “SoftwareTerms”). Applicable Software Terms are FURTHER UNDERSTANDS THAT THE ALARM PANEL MAY incorporated herein by this reference. Other than the right to BE UNABLE TO SEIZE THE PHONE LINE TO TRANSMIT AN use the Software as set forth in the Software Terms, Company ALARM SIGNAL IF ANOTHER CONNECTION IS OFF THE and its licensors reserve all right, title, and interest (including all HOOK DUE TO IMPROPER CONNECTION OR OTHERWISE. intellectual property rights) in and to the Software and G. Verification; Runner Service. Some jurisdictions may require improvements to the Software. The Software that is licensed alarm verification by telephone or on-site verification (“Runner hereunder is licensed subject to the Software Terms and not Service”) before dispatching emergency services. In the event sold. If there is a conflict between the other terms herein and that a requirement of alarm verification becomes effective after the Software Terms, the Software Terms shall take precedence the date of this Agreement, such services may be available at and govern with respect to rights and responsibilities relating to an additional charge. Company shall not beheld liable for any the Software, its implementation and deployment and any delay or failure of dispatch of emergency services arising from improvements there to. Not withstanding any other provisions of such verification. Where Runner Service is indicated, this Agreement and unless otherwise agreed to by the parties suchservices may be provided by a third party. COMPANY in writing, the following terms apply to Software that is provided WILL NOT ARREST OR DETAIN ANY PERSON. to Customer on a subscription basis (i.e., a time limited license H. Personal Emergency Response Service. If Customer has or use right),(each a “Software Subscription”): Each Software selected Personal Emergency Response Services, Customer Subscription provided hereunder will commence on the date agrees that the very nature of Personal Emergency Response the initial credentials for the Software are made available (the Services, irrespective of any delays, involves uncertainty, risk “Subscription Start Date”) and will continue in effect until the and possible serious injury, disability or death, for which expiration of the subscription term noted herein.At the Company should not under any circumstances be held expiration of the Software Subscription, such Software responsible or liable; that the equipment furnished for Personal Subscription will automatically renew for consecutive one (1) Emergency Response Services is not foolproof and may year terms (each a“Renewal Subscription Term”), unless either experience signal transmission failures or delays for any party provides the other party with a notice of non-renewal at number of reasons, whether or not our fault or under least ninety (90) days prior to the expiration of the then-current Company’s control; that the actual time required for medical term. To the extent permitted by applicable law,Software emergency providers to arrive at the premises and/or to Subscriptions purchases are non-cancelable and the sums paid transport any person requiring medical attention is nonrefundable. Fees for Software Subscriptions shall be paid unpredictable and that many contributing factors, including but annually in advance, invoiced on the Subscription Start Date not limited to such things as telephone network operation, and each subsequent anniversary thereof. Unless otherwise distance, weather, road and traffic conditions, alarm equipment agreed by the parties in writing, the subscription fee for each function and human factors, both with responding authorities Renewal Subscription Term will be priced at JCI’s then- and with Company, may affect response applicable list price for that Software offering. Any use of 19. Limited Warranty. COMPANY WARRANTS THAT ITS Software that exceeds the scope, metrics or volume set forth in WORKMANSHIP AND MATERIAL, EXCLUDING this Agreement will be subject to additional fees based on the MONITORING SERVICES, FURNISHED UNDER THIS date such excess use began. AGREEMENT WILL BE FREE FROM DEFECTS FOR A 21. Taxes, Fees, Fines, Licenses, and Permits. Customer PERIOD OF NINETY (90) DAYS FROM THE DATE OF agrees to pay all sales tax, use tax, property tax, utility tax and FURNISHING. No warranty is provided for third-party products other taxes required in connection with the equipment and and equipment installed or furnished by Company. Such Services listed, including telephone company line charges, if products and equipment are provided with the third party any. Customer shall comply with all laws and regulations manufacturer’s warranty to the extent available, and Company relating to the equipment and its use and shall promptly pay will transfer the benefits, together with all limitations, of that when due all sales, use, property, excise and other taxes and manufacturer’s warranty to Customer. EXCEPT AS all permit,license and registration fees now or here after EXPRESSLY SET FORTH HEREIN, COMPANY DISCLAIMS imposed by any government body or agency upon the ALL WARRANTIES,EXPRESS OR IMPLIED, INCLUDING BUT equipment or its use. Company may, without notice, obtain any NOT LIMITED TO ANY IMPLIED WARRANTIES OF required permit, license or registration for Customer at MERCHANTABILITY OR FITNESS FOR A PARTICULAR Customer’s expense and charge a fee for this service. If PURPOSE WITH RESPECT TO THE SERVICES Customer fails to maintain any required licenses or permits, PERFORMED OR THE PRODUCTS, SYSTEMS OR Company shall not be responsible for performing the services EQUIPMENT, IFANY, SUPPORTED HERE UNDER.Company and may terminate the services without notice to Customer. makes no and specifically disclaims all representations or 22. Outside Charges. Customer understands and accepts that warranties that the services, products, software or third party Company specifically disclaims any responsibility for charges product or software will be secure from cyber threats, hacking associated with the notification or dispatching of anyone, or other similar malicious activity, or will detect the presence of, including but not limited to fire department, police department, or eliminate, treat, or mitigate the spread transmission, or paramedics, doctors, or any other emergency personnel, and if Fire, Security, Communications, Sales & Service Offices & Representatives in Principal Cities throughout North America © 2024 Johnson Controls Fire Protection LP. ALL RIGHTS RESERVED

Town of Boston Highway-SOS FA Retrofit - CPQ-1236102 Johnson Controls Reference:CPQ-1236102 Proposal #: 1 Date: 04/07/2026 Page: 11 of 12 there are any charges incurred as a result of said notification or inspection and repair of duct detectors, beam detectors, and dispatch, said charges shall be the responsibility of Customer. UV/IR equipment; provision of fire watches; clearing of ice 23. Insurance. Customer shall name Company, its officers, blockage; draining of improperly pitched piping; batteries; employees,agents, subcontractors, suppliers, and recharging of chemical suppression systems; reloading of, representatives as additional insureds on Customer’s general upgrading, and maintaining computer software; corrosion liability and auto liability policies. (including but not limited to micro-bacterially induced corrosion 24. Waiver of Subrogation. Customer does hereby for itself (“MIC”)); cartridges greater than 16 grams; gas valve and all other parties claiming under it release and discharge installation; or any other cause external to the Covered Company from and against all hazards covered by Customer’s System(s) and JCI shall not be required to provide Service insurance, it being expressly agreed and understood that no while interruption of service due to such causes shall continue. insurance company or insurer will have any right of subrogation This Agreement does not cover and specifically excludes against Company. system upgrades and the replacement of obsolete systems, 25. Force Majeure, Exclusions. Company shall not be liable, equipment, components or parts.All such services may be nor in breach or default of its obligations under this Agreement, provided by JCI at JCI’s sole discretion at an additional charge. for delays,interruption, failure to render services, or any other If Emergency Services are expressly included in theService failure by Company to perform an obligation under this Solution, the Agreement price does not include travel Agreement, where such delay,interruption or failure is caused, expenses. in whole or in part, directly or indirectly,by a Force Majeure 27. Delays. Company shall have no responsibility or liability to Event. A “Force Majeure Event” is a condition or event that is Customer or any other person for delays in the installation or beyond the reasonable control of Company, whether repair of the System or the performance of our Services foreseeable or unforeseeable, including, without limitation, acts regardless of the reason, or for any resulting consequences. of God, severe weather (including but not limited to hurricanes, 28. Termination. If either party fails to perform any of its tornados, severe snowstorms or severe rainstorms), wildfires, material obligations under this Agreement, the other party shall floods, earthquakes, seismic disturbances, or other natural provide written notice thereof to the party alleged to be in disasters, acts or omissions of any governmental authority default. Should the party alleged to be in default fail to respond (including change of any applicable law or regulation), in writing or take action to cure the alleged default within ten epidemics, pandemics, disease, viruses, quarantines, or other (10) days of receiving such written notice, the notifying party public health risks and/or responses there to, condemnation, may terminate this Agreement by providing written notice of strikes, lockouts, labor disputes, an increase of 5% or more in such termination. For termination prior to the end of the Term, tariffs or other excise taxes for materials to be used on the Customer agrees to pay Company, in addition to any project, fires, explosions or other casualties, thefts, vandalism, outstanding fees and charges for Service(s) rendered prior to civil disturbances, insurrection, mobviolence, riots, war or other termination, 50% of the charges for Services remaining to be armed conflict (or the serious threat of same),acts of terrorism, paid for the unexpired term of the Agreement as liquidated electrical power outages, interruptions or degradationsin damages but not as a penalty. Customer shall provide telecommunications, computer, network, or electronic Company with reasonable access to the premises to remove communications systems, data breach, cyber-attacks, any Company property and to un-program any controls, ransomware, unavailability orshortage of parts, materials, intrusion, fire, or life safety system, as applicable. Customer supplies, or transportation, or any othercause or casualty shall be liable for all fees, costs, and expenses that Company beyond the reasonable control of Company. If Company’s may incur in connection with the enforcement of this performance of the work is delayed, impacted, or prevented by Agreement, including without limitation, reasonable attorney a Force Majeure Event or its continued effects, Company shall fees, collection agency fees, and court costs. be excused from performance under the Agreement. Without Upon notice to the customer, Company may terminate this limiting the generality of the foregoing, if Company is delayed in Agreement immediately at its sole discretion upon the achieving one or more of the scheduled milestones set forth in occurrence of any Event of Default as hereinafter defined. If Company’s performance of its obligations becomes the Agreement due to a Force Majeure Event, Company will be impracticable due to obsolescence or unavailability of systems, entitled to extend the relevant completion date by the amount of equipment, or products (including component parts and/or time that Company was delayed as a result of the Force materials) or because the Company or its supplier(s) has Majeure Event, plus such additional time as may be reasonably discontinued the manufacture or the sale of the equipment necessary to overcome the effect of the delay. To the extent and/or products or is no longer in the business of providing the that the Force Majeure Event directly or indirectly increases Services, Company may terminate this Agreement, or the Company’s cost to perform the services, Customer is obligated affected portions, at its sole discretion upon notice to Customer. Company may terminate this Agreement, or the affected to reimburse Company for such increased costs, including, portions, at its sole discretion upon notice to the Customer if without limitation, costs incurred by Company for additional Company’s performance of its obligations are prohibited labor, inventory storage, expedited shipping fees,trailer and because of changes in applicable laws, regulations or codes. If equipment rental fees, subcontractor fees or other costs and Company receives an excessive number of false alarms, expenses incurred by Company in connection with the Force Company may terminate this Agreement and discontinue any Majeure Event. Services, and seek to recover damages. If the equipment or 26. Exclusions. This Agreement expressly excludes, without system continuously sends signals that Company reasonably determines to be false or excessive, the Customer will be limitation,provision of fire watches; reloading of, upgrading, and responsible for additional costs and fees incurred by Company maintaining computer software; making repairs or in receiving and/or responding to these signals and/or replacements necessitated by reason of negligence or misuse Company may at its sole discretion terminate monitoring of components or equipment or changes to Customer’s services under this Agreement upon notice to the Customer. premises; vandalism; power failure; current fluctuation;failure Company may terminate this Agreement and discontinue any due to non-JCI installation; lightning, electrical storm, or other Service(s), if Company’s central monitoring center (“CMC”) or remote operations center or either of these centers is severe weather; water; accident; fire; acts of God; testing Fire, Security, Communications, Sales & Service Offices & Representatives in Principal Cities throughout North America © 2024 Johnson Controls Fire Protection LP. ALL RIGHTS RESERVED

Town of Boston Highway-SOS FA Retrofit - CPQ-1236102 Johnson Controls Reference:CPQ-1236102 Proposal #: 1 Date: 04/07/2026 Page: 12 of 12 substantially damaged by fire or catastrophe or if Company is conditions relating to the Services. Nowaiver, change, or unable to obtain any connections or privileges required to modification of any terms or conditions of this Agreement shall transmit signals between the Customer's premises, Company’s be binding on Company unless made in writing and signed by CMC and/or the Municipal Fire or Police Department or other first responder. Company may terminate the Services an Authorized Representative of Company. immediately upon notice to the Customer if Company, in its sole 34. Headings. The headings in this Agreement are for discretion, determines the premises in which the Equipment or convenience only. system is installed is unsafe, unsuitable, or so modified or 35. Severability. If any provision of this Agreement is held by altered as to render continuation of Service(s) impractical or any courtor other competent authority to be void or impossible. Company may terminate the Services upon notice unenforceable in whole or inpart, this Agreement will continue to the Customer, if Customer fails to follow Company’s to be valid as to the other provisions andthe remainder of the recommendations for the repair or replacement of parts of the system or Equipment not covered under the warranty or affected provision. Service. 36. Electronic Media. Customer agrees that Company may 29. No Option to Solicit. Customer shall not, directly or scan, image or otherwise convert this Agreement into an indirectly, on itsown behalf or on behalf of any other person, electronic format of any nature. Customer agrees that a copy of business, corporation orentity, solicit or employ any Company this Agreement produced from such electronic format is legally employee, or induce any Company employee to leave his or her equivalent to the original for any and all purposes, including employment with Company, for a period of two years after the litigation. Customer agrees that Company’s receipt by fax of the termination of this Agreement. Agreement signed by Customer legally binds Customer 30. Default. An Event of Default shall include include, but is not andsuch fax copy is legally equivalent to the original for any limited to: (a) any full or partial termination of this Agreement by and all purposes,including litigation. Customer before the expiration of the then-current Term, (b) 37. Legal Fees. Company shall be entitled to recover from failure of Customer to pay any amount when due and payable, Customer all reasonable legal fees incurred in connection with (c) abuse of the System or the Equipment, (d) dissolution, Company enforcing the terms and conditions of this termination, discontinuance, insolvency or business failure of Agreement. Customer. Upon the occurrence of an Event of Default, 38. Lien Legislation. Not withstanding anything to the contrary Company may pursue one or more of the following remedies, contained herein, the terms of this Agreement shall be subject (i) discontinue furnishing Services, (ii) by written notice to to the lien legislation applicable to the location where the work Customer declare the balance of unpaid amounts due and to will be performed, and, in the event of conflict, the applicable become due under this Agreement to be immediately due and lien legislation shall prevail. payable, (iii) receive immediate possession of any equipment 39. Privacy. A. Company as Processor: Where Company for which Customer has not paid, (iv) proceed at law or equity factually actsas Processor of Personal Data on behalf of to enforce performance by Customer or recover damages for Customer (as such terms are defined in the DPA) the terms at breach of this Agreement, and (v) recover all costs and www.johnsoncontrols.com/dpa shall apply. B. Company as expenses, including without limitation reasonable attorneys’ Controller: Company will collect, process and transfer certain fees, in connection with enforcing or attempting to enforce this personal data of Customer and its personnel related to the Agreement. business relationship between it and Customer (for example 31. One-Year Limitation on Actions; Choice of Law. For names, emailaddresses, telephone numbers) as controller and Customers located in the United States, the laws of Wisconsin in accordance with Company’s Privacy Notice at https:// shall govern the validity, enforceability, and interpretation of this www.johnsoncontrols.com/privacy. Customer acknowledges Agreement, without regard to conflicts of law. For Customers Company’s Privacy Notice and strictly to the extent consent is located in Canada,This agreement shall be governed by and be mandatorily required under applicable law, Customer consents construed in accordance with the laws of Ontario. The parties to such collection,processing and transfer. To the extent agree that any disputes arising under this Agreement shall be consent to such collection,processing and transfer by Company determined exclusively by the Ontario courts and that no action is mandatorily required from Customer’s personnel under or legal proceedings of any nature shall be filed or commenced applicable law, Customer warrants and represents that it has in any other court pertaining to any dispute arising out of or in obtained such consent. relation to this Agreement. The parties also hereby waive any 40. License Information (Security System Customers): AL objection to the exclusive jurisdiction of the Ontario courts, AlabamaElectronic Security Board of Licensure 7956 Vaughn including any objection based on forum non conveniens. No Road, PMB 392,Montgomery, Alabama 36116 (334) 264-9388: claim or cause of action, whether known or unknown, shall be AR Regulated by:Arkansas Board of Private Investigators and brought against Company more than one year after the claim Private Security Agencies,#1 State Police Plaza Drive, Little first arose. Except as provided for herein, Company’s claims Rock 72209 (501)618-8600: CA Alarmcompany operators are must also be brought within one year. Claims for unpaid licensed and regulated by the Bureau of Securityand contract amounts are not subject to the one-year limitation. Investigative Services, Department of Consumer Affairs, 32. Assignment. Customer may not assign this Agreement Sacramento,CA, 95814. Upon completion of the installation of without Company’s prior written consent. Company may assign the alarm system, the alarm company shall thoroughly instruct this Agreement without obtaining Customer’s consent. the purchaser in the proper use of the alarm system. Failure by 33. Entire Agreement. The parties intend this Agreement, the licensee, without legal excuse, to substantially commence together withany attachments or Riders (collectively the work within 20 days from the approximate date specified in the “Agreement) to be the final,complete and exclusive expression agreement when the work will begin is a violation of theAlarm of their Agreement and the terms and conditions thereof. This Company Act: NY Licensed by the N.Y.S. Department of the Agreement supersedes all prior State:TX Texas Commission on Private Security, 5805 N. representations,understandings or agreements between the Lamar Blvd., Austin,TX 78752-4422, 512-424-7710. License parties, written or oral, and shall constitute the sole terms and numbers available atwww.johnsoncontrols.com or contact your local Johnson Controls office. Fire, Security, Communications, Sales & Service Offices & Representatives in Principal Cities throughout North America © 2024 Johnson Controls Fire Protection LP. ALL RIGHTS RESERVED

TOWN OF BOSTON – RESOLUTION NO. 2026 – 37 APPROVAL OF CHANGE ORDER – FUEL TANK REMOVAL (SWAF #2) WHEREAS, on January 1, 2025, the Town Board adopted Resolution No. 2025-12, authorizing the Town to enter into a contractual relationship for the closure and removal of underground storage tanks; and WHEREAS, the Town Board of the Town of Boston authorized the Town Supervisor to accept LaBella Associates, D.P.C.’s Proposal No. P2500740 for the closure and removal of the underground storage tanks for a total cost not to exceed $46,900.00; and WHEREAS, the Town Board has been advised that additional work was required due to the discovery of petroleum-impacted soils during construction, necessitating additional labor, equipment, transportation, disposal, laboratory analysis, and reporting; and WHEREAS, a Supplemental Work Authorization Form (SWAF #2) dated April 7, 2026, was provided to the Town Board outlining the additional scope of work to be performed by LaBella Associates, D.P.C.and associated fees totaling $11,950.00; and WHEREAS, due to exigent circumstances relating to compliance with regulations of the New York State Department of Environmental Conservation, the Town Supervisor was required to approve the Supplemental Work Authorization Form prior to the adoption of this Resolution; NOW, THEREFORE, BE IT RESOLVED, that the Town Board of the Town of Boston hereby authorizes the Town Supervisor to accept, nunc pro tunc, Supplemental Work Authorization Form (SWAF #2) dated April 7, 2026, for an additional cost not to exceed $11,950.00. On May 6, 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 Martin [ ] [ ] [ ] [ ] Councilmember Selby [ ] [ ] [ ] [ ] Councilmember Penders [ ] [ ] [ ] [ ] Councilmember Stephan [ ] [ ] [ ] [ ] Supervisor Keding [ ] [ ] [ ] [ ] ____________________________ Sandra L. Quinlan, Town Clerk

TOWN OF BOSTON – RESOLUTION NO. 2026 - 38 ADOPTION OF THE APPLICATION FOR DISPLAY OF FIREWORKS At a Regular Meeting of the Boston Town Board Erie County, New York, on the 6th day of May, 2026 at 7:30 pm Eastern Prevailing Time there were: Present: Supervisor Jason A. Keding, Councilman Robert Penders, Councilman Max Stephan, Councilwoman Kelly Martin and Councilwoman Kathleen Selby. WHEREAS, the Town Board of the Town of Boston adopted Local Law Intro No. 2, entitled “A Local Law Adding Chapter 58 of the Boston Town Code, ‘Fireworks’, on October 15th, 2025 which requires all anticipated firework displays in the Town of Boston to have a fireworks permit on file at least thirty (30) days prior to the scheduled event. NOW THEREFORE BE IT RESOLVED, that the Town of Boston does hereby adopt the attached Application for Display of Fireworks permit: On May 6th, 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 Penders [ ] [ ] [ ] [ ] Councilmember Stephan [ ] [ ] [ ] [ ] Councilmember Martin [ ] [ ] [ ] [ ] Councilmember Selby [ ] [ ] [ ] [ ] Supervisor Keding [ ] [ ] [ ] [ ] ____________________________ Sandra L. Quinlan, Town Clerk

Rev: May-26 TOWN OF BOSTON Application for Display of Fireworks The Town of Boston Town Board passed Local Law Date: __________________________ No. 2 of 2025 on October 15 , 2025, titled “A Local th Received By: _____________________ Law to Add Chapter 58 to the Code of the Town of Boston, Entitled ‘Fireworks’.” The purpose of this Fee: ______________________ chapter is to regulate the possession, use, and sale of fireworks within the Town of Boston, consistent with the laws and regulations of the State of New York, including the New York State Fire Code, New York Penal Law § 270, and 9 CRR-NY Part 225. These regulations are enacted to protect the public health, safety, and welfare of residents, visitors, and property. PLEASE TAKE NOTE: Completed application must be submitted to the Town Clerk’s Office no later than thirty (30) days prior to the event’s proposed date. Application Checklist ⃞ Copy of NYS Pyrotechnic Certificate for each individual firing the display. ⃞ Safety & Crowd Control Plan. Must include: o Detailed site plan, o Discharge point, o Location of all buildings, o Highways, and o Overhead obstructions. ⃞ Application must include liability insurance listing Town of Boston as an additional insured, in an amount no less than two-million dollars ($2,000,000). For Town Use Only Town Board Action: ______________________________________________ Date of Mtg: ________________ Receipt is hereby acknowledged in the sum of $_______ being the permit fee established by the Town Board of the Town of Boston and which permit is issued subject to the terms and conditions contained in the application and specifications therewith. Town Clerk: ___________________________________ Date Issued: ________________________________________ Method of Payment: __________________________ Permit # ____________________________________________ Date of Pre-Issuance Inspection: ________________ Date of Post-Issuance Inspection: ________________ Code Enforcement Officer Signature of Approval: __________________________________________ 1 Page Copy to applicant on _____ / _____ / ______ (via – circle one) Email / In Person by: ______________ Town of Boston 8500 Boston State Road • Boston, New York 14025 Phone (716) 941-6113 • Fax (716) 941-6116 www.bostonNY.gov

Rev: May-26 TOWN OF BOSTON Section 1: General Information Name of Group Sponsoring the Show: _____________________________________________________________ Address: ______________________________________________________________________________________________ Phone: ______________________________ Contact Person’s Name: ____________________________________ Display Company Name: ____________________________________________________________________________ Address: ______________________________________________________________________________________________ Phone: ______________________________ Contact Person’s Name: ____________________________________ NYS Depart. of Labor Explosives License # _______________________________ Expires: _____________ Section 2: Display Information (A) Name of Certified Pyrotechnician(s) who will oversee the display: Operator Name / Age Certificate # / Expiration Phone Number in Charge (place X) Date 2 *Please use a separate sheet, if necessary. Page Town of Boston 8500 Boston State Road • Boston, New York 14025 Phone (716) 941-6113 • Fax (716) 941-6116 www.bostonNY.gov

Rev: May-26 TOWN OF BOSTON (B) Display Date / Time: _________________________ Expected Duration: _________________________ (C) Display Location: ________________________________________________________________________________ (D) Display Content: ________________________________________________________________________________ ________________________________________________________________________________________________________ (E) How will fireworks be stored prior to display? ______________________________________________ (F) Rain date for display: ___________________________________________________________________________ (G) If rained out, how will fireworks be stored? __________________________________________________ I attest that the information contained in this permit application is accurate, true and complete to the best of my knowledge, and I understand that false statements made in this permit application are subject to the applicable versions of the NYS Penal Law. ___________________________________ ___________________________ Signature of Applicant Date 3 Page Town of Boston 8500 Boston State Road • Boston, New York 14025 Phone (716) 941-6113 • Fax (716) 941-6116 www.bostonNY.gov

TOWN OF BOSTON – RESOLUTION NO. 2026-39 APPROVAL TO RETAIN DEUEL ARCHAEOLOGY & CULTURAL RESOURCE MANAGEMENT WHEREAS, the Town of Boston is undertaking the Water System Improvements Phase 2 project; and WHEREAS, as part of the project review process, the New York State Office of Parks, Recreation and Historic Preservation (NYSOPRHP) has required the completion of archaeological investigations, including a Phase IA literature search and sensitivity assessment and, if warranted, a Phase IB field investigation; and WHEREAS, the Town, through its engineering consultant CPL, solicited proposals for the required archaeological services; and WHEREAS, Deuel Archaeology & Cultural Resource Management submitted proposals dated April 10, 2026 for both Phase IA and Phase IB services for the project; and WHEREAS, the Phase IA proposal includes environmental and historical research, site file review, field reconnaissance, archaeological sensitivity assessment, and preparation of a report for submission to NYSOPRHP, the Town, and CPL, at a cost of $4,795.00; WHEREAS, the Phase IB proposal includes subsurface field investigation, including shovel test pits, artifact processing and analysis, site documentation, and preparation of a report for submission to NYSOPRHP, the Town, and CPL, at a base cost of $2,395.00 plus $25.00 per shovel test pit, with total cost dependent upon field conditions; WHEREAS, a competing proposal was received from Chronicle Heritage at a significantly higher cost; and WHEREAS, CPL has recommended the retention of Deuel Archaeology & Cultural Resource Management based upon its qualifications, experience, and cost-effectiveness; NOW, THEREFORE, BE IT RESOLVED, that the Town Board of the Town of Boston hereby authorizes the Town Supervisor to accept the proposals of Deuel Archaeology & Cultural Resource Management dated April 10, 2026, for Phase IA and Phase IB archaeological services for the Water System Improvements Phase 2 project; and be it further RESOLVED, that the total cost for Phase IA services shall not exceed $4,795.00, and the cost for Phase IB services shall consist of a base fee of $2,395.00 plus $25.00 per shovel test pit, as required; and be it further RESOLVED, that the Town Supervisor is authorized to execute any and all documents necessary to effectuate the foregoing.

On May 6, 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 Martin [ ] [ ] [ ] [ ] Councilmember Selby [ ] [ ] [ ] [ ] Councilmember Penders [ ] [ ] [ ] [ ] Councilmember Stephan [ ] [ ] [ ] [ ] Supervisor Keding [ ] [ ] [ ] [ ] ____________________________ Sandra L. Quinlan, Town Clerk

April 10, 2026 ATTN: David Hardenbrook, PE Engineering Project Manager at CPL 255 Woodcliff Drive, Suite 200 Fairport, NY 14450 Phase IA Literature Search and Sensitivity Assessment for the proposed Town of Boston Water System Improvements Phase 2, Town of Boston, Erie County, New York (NYSOPRHP No. 23PR05087). SCOPE OF SERVICE • Review environmental setting of project area (physiography, geology, and soil data). • Determine expected depth of potential cultural resources from environmental data. • Conduct historical research and indicate location of project area on topographic maps, soil survey maps, and historic maps. • Search the New York State Office of Parks, Recreation, and Historic Preservation (NYSOPRHP) and New York State Museum (NYSM) files to locate archaeological sites within 1 mile of the project area. The site file search will also identify historic properties in or eligible for inclusion in the National Register of Historic Places (NR) and the National Register Eligible listing (NRE). • Assess archaeological sensitivity of the project area (based on results of site file search and environmentally sensitive landforms on slopes equal to or less than 12% that are within 328 feet of permanent water, hydric soils, within or near known archaeological sites, and locations of standing or demolished historic structures). • Field reconnaissance (photograph field conditions and prior ground disturbances). • Map the location of photographs, prior ground disturbances, and any archaeological features identified during field reconnaissance. • Utilize data from background research, sensitivity assessment, and field reconnaissance to determine an appropriate Phase IB subsurface field investigation methodology, as necessary. • Prepare Phase IA report and distribute digital copies to the NYSOPRHP, Town of Boston, and CPL. COST $4,795 (due upon receipt of invoice) All archaeological work will be conducted in compliance with the Standards for Cultural Resource Investigations (NYAC 1994) adopted by the NYSOPRHP. Following completion of Phase IA research, a Phase IB field investigation may be necessary to determine if any previously undisturbed cultural resources will be impacted. If necessary, a separate scope for the Phase IB investigation will be provided based on the archaeological sensitivity. To authorize the Phase IA investigation, please return a signed copy of the proposal.

April 10, 2026 ATTN: David Hardenbrook, PE Engineering Project Manager at CPL 255 Woodcliff Drive, Suite 200 Fairport, NY 14450 Phase IB Field Investigation for the proposed Town of Boston Water System Improvements Phase 2, Town of Boston, Erie County, New York (NYSOPRHP No. 23PR05087). The Phase IB field investigation will be conducted within relatively undisturbed and archaeologically sensitive areas as presented in the Phase IA report with concurrence of the New York State Office of Parks, Recreation and Historic Preservation (NYSOPRHP). The number of shovel tests will be dependent on the linear feet of water main to be installed in archaeologically sensitive areas that have not been previously disturbed. • Field investigation (excavate STPs at 50-foot intervals within relatively undisturbed portions of the archaeologically sensitive sections of the project area as presented in the Phase IA report; excavate STPs at 25-foot intervals if clusters of diagnostic historic-period artifacts are encountered; excavate STPs at 1-meter and 3-meter intervals around up to three potential precontact artifacts; and photograph general field conditions, field methodology, and areas of prior ground disturbances in archaeologically sensitive areas). • Plot locations of STPs and photographs on site plans. • Process and analyze any excavated artifacts. • Complete NYSOPRHP site forms for all identified archaeological sites. • Incorporate data into digitized Phase IB report and submit report to the NYSOPRHP for review and comment. • Distribute digital copies of report to the Town of Boston and CPL. COST $2,395 (base cost for production of Phase IB report) +$25 per STP (number of STPs dependent on results of Phase IA) All archaeological work will be conducted in compliance with the Standards for Cultural Resource Investigations adopted by the NYSOPRHP (NYAC 1994). To authorize the Phase IB Field Investigation, please return a signed copy of the proposal. If additional work is required, a scope of service increase will be submitted.

TOWN OF BOSTON – RESOLUTION NO. 2026 - 40 CLASSIFYING BOSTON WATER IMPROVEMENT PHASE 2 IN THE TOWN OF BOSTON AS A TYPE I ACTION, ESTABLISHING LEAD AGENCY AND DETERMINING THE SIGNIFICANCE OF SUCH ACTION, AND DIRECTING THAT THE NEGATIVE DECLARATION BE PUBLISHED IN ACCORDANCE WITH SEQRA WHEREAS, the Town Board of Boston, New York is considering the financing and construction of improvements for Boston Water District 1, Boston Water District 2. The project will include the installation and replacement of approximately 31,886 linear feet of 8, 10, and 12- inch water main (the “project”). These improvements will take place along portions of Boston State Road (County Road 227), Back Creek Road (County Road 438), Boston Colden Road (County Road 222), Cole Road (CR 442), Old Orchard Drive, and Lango Road to serve residential properties and commercial properties. Additionally, a new water main will be installed along Cole Road and Boston Colden Road to provide a second water source for the Town water system. Currently, the Town’s water supply is provided by the Erie County Water Authority; however, the existing infrastructure experiences frequent water main breaks, resulting in periods during which residents are left without an adequate supply of safe drinking water. WHEREAS, to aid the Board in determining whether such Project, financing and other actions of the Board in connection therewith (the “action”) might have a significant effect on the environment, the Board caused to be prepared an environmental assessment form or similar information (“EAF”), a copy of which it attached hereto; and WHEREAS, the Board duly reviewed the EAF and related documents with respect to the above-referenced project and duly considered the impacts which may be expected to result from the proposed action with the criteria set forth in the State Environmental Quality Review Act and the applicable regulations promulgated thereunder (“SEQRA”); and WHEREAS, the Board determined that the project was a “Type I Action” pursuant to SEQRA; and WHEREAS, the Board determined that the project involved one or more involved agencies, mandating a coordinated review; and WHEREAS, the Board duly notified the other involved agencies pursuant to 6 NYCRR 617.6(3)(i) and indicated its willingness to be designated Lead Agency status; and WHEREAS, all of the involved agencies have consented to the Board’s request to be designated Lead Agency status; NOW, THEREFORE, BE IT RESOLVED, BY THE TOWN BOARD OF BOSTON DECLARES TO BE LEAD AGENCY FOR THE PROJECT FOR THE PROPOSED ACTION AND THEREFORE

RESPONSIBLE FOR DETERMINING WHETHER AN ENVIRONMENTAL IMPACT STATEMENT IS REQUIRED IN CONNECTION THEREWITH AND OTHERWISE COMPLYING WITH THE PROCEDURAL AND SUBSTANTIVE REQUIREMENTS OF SEQRA; AND BE IT FURTHER RESOLVED, BY THE TOWN BOARD OF BOSTON, NEW YORK AS FOLLOWS: 1. Based upon the review by the Board of the EAF and other necessary criteria, the Board hereby finds and determines that the proposed action is an “Type I Action” under SEQRA and will result in no significant impacts and therefore, such action is not one which “may include the potential for at least one significant adverse environmental impact,” (b) “there will be no significant adverse environmental impacts,” and (c) no “environmental impact statement” need be prepared, as such quoted terms are defined in SEQRA. Reasons supporting this determination are attached hereto and hereby made a part of this resolution for the purposes of SEQRA. This determination constitutes a negative declaration for purposes of SEQRA and it has been prepared in accordance with Article 8 of the Environmental Conservation Law. 2. A copy of this resolution shall be placed on file in the office of the Town Clerk, where the same shall be available for public inspection during business hours and such notice of negative declaration shall be filed in such offices, posted in such places and published in such manner as shall be necessary to conform to the requirements of SEQRA. This resolution shall take effect immediately. On May 6, 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 Martin [ ] [ ] [ ] [ ] Councilmember Selby [ ] [ ] [ ] [ ] Councilmember Penders [ ] [ ] [ ] [ ] Councilmember Stephan [ ] [ ] [ ] [ ] Supervisor Keding [ ] [ ] [ ] [ ] ____________________________ Sandra L. Quinlan, Town Clerk

TOWN OF BOSTON Water System Improvements Phase 2 SEQR Report April 2026 NYS Engineering Firm Certification: #018330

TABLE OF CONTENTS SEQRA Supplemental Information ...................................................................................................... 3 Project Location Map ............................................................................................................................ 7 SEQR Part 1: Project and Setting ......................................................................................................... 8 SEQR Part 2: Identification of Potential Project Impacts .................................................................. 26 SEQR Part 3: Evaluation of Potential Project Impacts ...................................................................... 36 APPENDICES SEQR Correspondence ....................................................................................................................... A

Page 1 of 4 STATE ENVIRONMENTAL QUALITY REVIEW (SEQR) SUPPLEMENTAL INFORMATION 1.1 NEW YORK STATE DEPARTMENT OF AGRICULTURE AND MARKETS Consented to lead agency. 1.2 ERIE COUNTY DEPARTMENT OF HEALTH No response or comments. 1.3 ERIE COUNTY SOIL & WATER CONSERVATION No response or comments. 1.4 NEW YORK STATE DEPARTMENT OF TRANSPORTATION, REGION 5 NYSDOT concurs with the Town of Boston for it to act as the Lead Agency Also, based upon the information provided, a NYSDOT highway work permit is not needed at this time. If any changes are made to the site plan and work would be needed in the State right of way, a highway work permit would be required. Response: If required, a New York State Department of Transportation (NYS DOT) Highway Work Permit will be obtained for any work occurring within the State right-of- way. The appropriate documents will be sent to the NYS DOT for their review, comment, and approval. 1.5 ERIE COUNTY WATER AUTHORITY Consented to lead agency. 1.6 BOSTON PLANNING BOARD Consented to lead agency. 1.7 BOSTON HIGHWAY SUPERINTENDENT No response or comments. 1.8 ERIE COUNTY DEPARTMENT OF PUBLIC WORKS – HIGHWAY DIVISION Consented to lead agency 1.9 NYS OFFICE OF PARKS, RECREATION AND HISTORIC PRESERVATION No response or comments. 1.10 US ARMY CORP OF ENGINEERS, BUFFALO DISTRICT No response or comments.

Page 1 of 4 1.11 NYS DEPARTMENT OF ENVIRONMENTAL CONSERVATION DEC’s amended Article 24, Freshwater Wetlands Jurisdiction and Classification regulations (6 NYCRR Part 664) went into effect on January 1, 2025. Portions of New York State regulated freshwater wetlands, and their adjacent areas may be located in the project area. Although some limited activities are exempt from permitting, most activities that involve disturbance within a wetland or its 100-foot adjacent area require an Environmental Conservation Law (ECL) Article 24, Freshwater Wetlands permit from the DEC. Information on regulated activities within freshwater wetlands and adjacent areas is available on DEC’s website (see Regulated Activities), which contains examples of regulated activities and those exempt from wetland permits. To determine whether the property contains regulated freshwater wetlands, the project sponsor must submit a request for a Parcel Jurisdictional Determination (Parcel JD). A Parcel JD is a determination made by DEC whether a property contains regulated freshwater wetlands or adjacent areas within the parcel boundary. Please use the attached link to request a Parcel JD for the project site: https://dec.ny.gov/nature/waterbodies/wetlands/freshwater-wetlands-program/freshwater- wetland-jurisdictional-determination. If you have any problems submitting the Parcel JD request, please email: [email protected]. Please note, there is an option for people who have hired consultants, and for other environmental professionals with wetland expertise, to bypass the Albany Parcel Jurisdictional Determination (JD) and follow the Parcel JD-Consultant Option. Guidance on that process is online (via the above referenced link). Please note that Region 9 has some information that is required in addition to the statewide requirements for the Consultant Option (attached). The project sponsor should utilize the attached Region 9 List of Requirements for their submission. The project sponsor must submit these requirements to the Region 9 Bureau of Ecosystem Health email address ([email protected]) with a request to utilize the Consultant Option, and a request to schedule a boundary verification. Please be aware that this option is only to be used to positively confirm wetland presence on the property. A delineation showing no wetlands would not be acceptable and would require the standard Jurisdictional Determination Request Form NYS Freshwater Wetlands Jurisdictional Determination Request Form. If the property contains regulated freshwater wetlands or adjacent areas, further delineation of the wetland boundaries and a Project Jurisdictional Determination (Project JD) may be required. A Project JD is a determination made by the regional DEC office about whether a proposed activity within a parcel containing regulated freshwater wetlands or adjacent areas requires an Article 24 Freshwater Wetlands permit. Project JD requests should be sent to the Region 9 Bureau of Ecosystem Health (BEH) at [email protected]. If regulated freshwater wetlands or adjacent areas are present, all efforts must be made to first avoid disturbing the wetland and adjacent area. If disturbance to the wetland and/or adjacent area cannot be avoided, the project sponsor must submit a Freshwater Wetland permit application and obtain a permit to conduct a regulated activity. In accordance with DEC’s Freshwater Wetlands Permit Requirements Regulations (6 NYCRR Part 663), the applicant would need to justify the disturbance, discuss alternatives and minimize impacts as part of the Freshwater Wetlands permit application. More information on application procedures and permit issuance standards is available on DEC’s website at: https://dec.ny.gov/regulatory/permits-licenses/waterways-coastlines- wetlands/freshwater-wetlands#Determine. Response: We acknowledge the DEC’s comments regarding Article 24 Freshwater Wetlands regulations. We will comply with the applicable requirements and submit the necessary requests, determinations, and documentation as needed to confirm wetland jurisdiction and permitting requirements for the project site.

Page 1 of 4 The project area may include federally regulated wetlands based on a review of the National Wetlands Inventory wetland mapping. The project sponsor should consult with the United States Army Corps of Engineers (USACE), telephone: 716/879-4330, concerning USACE regulatory jurisdiction to determine if the project will impact federally regulated wetlands or require any other approval from that agency. If federal wetlands are involved, USACE may require the project sponsor to obtain a Section 401 Water Quality Certification (WQC) from NYSDEC. More information related to this requirement can be found on NYSDEC’s website at https://dec.ny.gov/nature/waterbodies/wetlands/freshwater-wetlands-program/conserve/federal- regulatory-programs. Response: We acknowledge the DEC’s comments regarding the potential presence of federally regulated wetlands. We will coordinate with the U.S. Army Corps of Engineers to confirm federal jurisdiction and will comply with any applicable requirements, including obtaining any necessary approvals or certifications. Please note that Eighteen Mile Creek has a water classification and standard of A, pursuant to 6 NYCRR Part 837, Item 252. Therefore, any physical alteration (i.e. Land clearing, filling, drainage pipe/ditch installation, etc.) to the bed or banks within 500 feet of the stream) will require an Article 15, Title 5, Protection of Waters Permit from the NYSDEC. Response: We acknowledge DEC’s comments regarding the classification of Eighteen Mile Creek and the associated permitting requirements. We will coordinate with NYSDEC and obtain Article 15, Title 5 Protection of Waters Permit if project activities involve physical alteration within the regulated area. Portions of this project are located within Erie County Agricultural District #15. Impacts to the agricultural district should be considered during the review of this action. Response: We acknowledge the DEC’s comments regarding the project’s location within Erie County Agricultural District #15. Potential impacts to the agricultural district will be considered as part of the SEQR review process. A submission will be provided to NYS Ag & Markets for their review and approval. The project site was noted to be located in an archaeologically sensitive area based on information obtained through the Cultural Resource Information System (CRIS) on the New York State Office of Parks, Recreation and Historic Preservation’s (OPRHP) website at https://cris.parks.ny.gov/. As part of the SEQR process, this concern should be evaluated, unless it can be verified by appropriate documentation that the site has been significantly disturbed in a way that would destroy potential artifacts. Please recognize that normal agricultural activities, such as plowing, would not constitute such land disturbance. If there are any questions regarding this, contact OPRHP (telephone: 518/237-8643). Response: We acknowledge the DEC’s comments regarding the site’s potential archaeological sensitivity. As part of the SEQR process, we are currently in the process of retaining a qualified archaeologist to evaluate this concern and will coordinate with OPRHP as needed to ensure appropriate review and documentation.

Page 1 of 4 We have reviewed the available information in the New York State Natural Heritage Program databases on known occurrences of rare or state-listed animals and plants, of significant natural communities, and other significant habitats. Bald eagle (Haliaeetus leucocephalus), a NYS listed threatened species, was last identified in 2025 in the Town of Boston. For most sites, comprehensive field surveys have not been conducted. We cannot provide a definitive statement as to the presence or absence of all rare or state-listed species or significant natural communities. This information should not be substituted for on-site surveys that may be required for environmental impact assessment. Depending on the nature of the project and the conditions at the project site, further information from on-site surveys or other sources may be required to fully assess impacts on biological resources. Response: We acknowledge the DEC’s comments regarding biological resources and the potential presence of rare or state-listed species, including bald eagle. We will consider these concerns as part of the SEQR review and will undertake further coordination or specific evaluations, as appropriate, to assess potential impacts and ensure compliance with applicable requirements. Since project activities will involve land disturbance of 1 acre or more, the project sponsor, owner or operator is required to obtain a State Pollutant Discharge Elimination System General Permit for Stormwater Discharges from Construction Activity (GP-0-25-001). This General Permit requires the project sponsor, owner or operator to control stormwater runoff according to a Stormwater Pollution Prevention Plan (SWPPP), which is to be prepared prior to filing a Notice of Intent (NOI) and prior to commencement of the project. More information on General Permit GP-0-25-001, as well as information on how to electronically submit the eNOI form, is available on the NYSDEC’s website at www.dec.ny.gov/chemical/43133.html. Information on permitting requirements and preparation of a necessary Stormwater Pollution Prevention Plan (SWPPP) is available on the NYSDEC’s website at www.dec.ny.gov/chemical/8468.html. The Town of Boston is designated as an MS4 community. The project sponsor, owner or operator of a construction activity that is subject to the requirements of regulated, traditional land use control MS4 shall have their SWPPP reviewed and accepted by the MS4 community. The "MS4 SWPPP Acceptance” form must be signed by the principal executive officer or ranking elected official from the MS4 community, or by a duly authorized representative of that person, and submitted along with the eNOI to receive NYSDEC approval before construction commences. If you have any questions, please feel free to contact Katherine Wachter at [email protected] or 716-851-7165. Response: We acknowledge DEC’s comments regarding stormwater permitting requirements. The project will obtain coverage under SPDES General Permit GP-0-25-001, and a Stormwater Pollution Prevention Plan (SWPPP) is currently being prepared. The SWPPP is being submitted for review and acceptance by the Town of Boston, including completion of the required MS4 SWPPP Acceptance Form, and will be filed with the eNOI prior to the commencement of construction.

4/28/202 )7 43 R (C . RD AN M ER Date last accessed: M ZIM BA C K C RE EK RD EXISTING PUMP STATION . (C R 43 8) (TYP. OF 3) C:\Users\jrobinson\DC\ACCDocs\CPL\R25.17975.00-Boston_T - Water Main Improv Phase 2\Project Files\01 Design\03 Civil\Permitting\Ag & Markets\Boston P2 Quad Map - REG.dwg HOMESTEAD RD. CLOVERFIELD DR. CH JOHNS TERRACE ESTN OLD OR CRESTWOOD WATER CHAR D DR UT RID . DEANNA DR. GE STORAGE TANK BOSTO RD. (CR N STA 552) TE RD. (CR 227 ) WILDWOOD DR. (CR 438) LIUS RD. OMPHA LU DON DR. MAY DR. PATCHIN RD. WOLHOETER WATER STORAGE TANK WEST HILLCROFT DR. BACK CREEK RD. (CR 438) 28 COLE RD. (CR 442) RICE HILL WATER STORAGE TANK 27 27 COLE RD. (CR 442) 26 25 24 RD. RICE HILL 23 22 21 20 19 17 18 BOSTON CROSS RD. (CR 443) 16 543) BO EET (CR MILL STR STO N STA TE RD . (C R 15 22 7) 2) NE 22 ET LA R SUNS 14 . (C RD EN LD CO N STO BO PO WER 11 13 LIN 12 E RD . 10 9 1 8 RD. (CR 222) 4 BOSTON COLDEN 2 LEGEND 3 4 LANGO RD. 5 5 6 7 Drawing Name: Project Number Drawn By Checked By Scale Issued R25.17975.00 JSR REG 1" = 3,000' 4/28/2026 CPL | Architecture Engineering Planning Client Name 726 Exchange Street, Suite 920 TOWN OF BOSTON Buffalo, NY 14210 Project Name Drawing Title Drawing Number CPLteam.com WATER SYSTEM IMPROVEMENTS PROJECT LOCATION MAP FIG.1

Full Environmental Assessment Form Part 1 - Project and Setting Instructions for Completing Part 1 Part 1 is to be completed by the applicant or project sponsor. Responses become part of the application for approval or funding, are subject to public review, and may be subject to further verification. Complete Part 1 based on information currently available. If additional research or investigation would be needed to fully respond to any item, please answer as thoroughly as possible based on current information; indicate whether missing information does not exist, or is not reasonably available to the sponsor; and, when possible, generally describe work or studies which would be necessary to update or fully develop that information. Applicants/sponsors must complete all items in Sections A & B. In Sections C, D & E, most items contain an initial question that must be answered either “Yes” or “No”. If the answer to the initial question is “Yes”, complete the sub-questions that follow. If the answer to the initial question is “No”, proceed to the next question. Section F allows the project sponsor to identify and attach any additional information. Section G requires the name and signature of the applicant or project sponsor to verify that the information contained in Part 1is accurate and complete. A. Project and Applicant/Sponsor Information. Name of Action or Project: Town of Boston Water System Improvements Phase 2 Project Location (describe, and attach a general location map): Various Locations in the Town of Boston (See map). Brief Description of Proposed Action (include purpose or need): The project involves the installation of approximately 32,000 LF of new 8, 10, and 12 inch diameter water main, valves, hydrants, services, and appurtenances. Project Limits include Back Creek Rd. from Zimmerman to Cloverfield Dr., Old Orchard Drive from Back Creek Rd. to Johns Terrace, Boston State Rd from Chestnut Ridge Rd. to Patchin Rd., Back Creek Rd from Hillcroft Dr. to Aspen Dr., Boston State Rd. from Mill St. to Boston Colden Rd., Boston Colden Rd from Boston State Rd. to Cole Rd., and Lango Rd. This project is a continuation of Phase 1. In recent years, due to the history of main breaks in the system, the Town has experienced the inability to provide its residents with reliable water, both for consumption and fire protection. At times, residents have reported cloudy water and air in their plumbing due to broken joints and debris entering the system. Name of Applicant/Sponsor: Telephone: 716-941-6518 Town of Boston E-Mail: [email protected] Address: 8500 Boston State Road City/PO: Boston State: NY Zip Code: 14025 Project Contact (if not same as sponsor; give name and title/role): Telephone: 716-472-4899 Roderick Green E-Mail: [email protected] Address: 726 Exchange St Suite 920 City/PO: State: Zip Code: Buffalo NY 14210 Property Owner (if not same as sponsor): Telephone: 716-941-6518 (T) Boston - Jason Keding E-Mail: [email protected] Address: 8500 Boston State Road City/PO: Boston State: NY Zip Code:14025 Page 1 of 13

B. Government Approvals B. Government Approvals, Funding, or Sponsorship. (“Funding” includes grants, loans, tax relief, and any other forms of financial assistance.) Government Entity If Yes: Identify Agency and Approval(s) Application Date Required (Actual or projected) a. City Counsel, Town Board, ✔ 9 Yes 9 No Town of Boston Projected Spring 2026 or Village Board of Trustees b. City, Town or Village 9 Yes 9 No ✔ Town of Boston Planning Board, Town of Boston Projected Spring 2026 Planning Board or Commission Highway Dept. c. City, Town or 9 Yes 9 No Village Zoning Board of Appeals d. Other local agencies 9 Yes 9 No e. County agencies 9 Yes 9 No ✔ Erie Co Highway Dept, Erie Co Health Dept, Erie Projected Spring 2026 Co Water Authority, Erie Co Soil & Water f. Regional agencies 9 Yes 9 No g. State agencies ✔ 9 Yes 9 No NYS DOT, NYS DEC, SHPO, NYS Ag & Markets Projected Spring 2026 h. Federal agencies 9 Yes 9 No ✔ Army Corps of Engineers, US Fish and Wildlife Projected Spring 2026 i. Coastal Resources. i. Is the project site within a Coastal Area, or the waterfront area of a Designated Inland Waterway? 9 Yes ✔ 9 No ii. Is the project site located in a community with an approved Local Waterfront Revitalization Program? 9 Yes ✔ 9 No iii. Is the project site within a Coastal Erosion Hazard Area? 9 Yes 9 No C. Planning and Zoning C.1. Planning and zoning actions. Will administrative or legislative adoption, or amendment of a plan, local law, ordinance, rule or regulation be the 9 Yes 9 No only approval(s) which must be granted to enable the proposed action to proceed? • If Yes, complete sections C, F and G. • If No, proceed to question C.2 and complete all remaining sections and questions in Part 1 C.2. Adopted land use plans. a. Do any municipally- adopted (city, town, village or county) comprehensive land use plan(s) include the site ✔ 9 Yes 9 No where the proposed action would be located? If Yes, does the comprehensive plan include specific recommendations for the site where the proposed action 9 Yes 9 No would be located? b. Is the site of the proposed action within any local or regional special planning district (for example: Greenway; 9 Yes 9 No ✔ Brownfield Opportunity Area (BOA); designated State or Federal heritage area; watershed management plan; or other?) If Yes, identify the plan(s): NYS Heritage Areas:West Erie Canal Corridor _______________________________________________________________________________________________________ ________________________________________________________________________________________________________ ________________________________________________________________________________________________________ c. Is the proposed action located wholly or partially within an area listed in an adopted municipal open space plan, 9 Yes 9 No or an adopted municipal farmland protection plan? If Yes, identify the plan(s): ________________________________________________________________________________________________________ ________________________________________________________________________________________________________ ________________________________________________________________________________________________________ Page 2 of 13

C.3. Zoning a. Is the site of the proposed action located in a municipality with an adopted zoning law or ordinance. 9 Yes 9 No ✔ If Yes, what is the zoning classification(s) including any applicable overlay district? _________________________________________________________________________________________________________ Water main will be installed mostly in the public R.O.W. throughout the project. Zoning Classifications include R1: Single Family Res Dist, R2: Single Family Res Dist, R3: Two-or-more family Res. Dist., R4: Mobile Home Dist, C1: Local Retail Bus Dist, RC: General Res-Restricted Bus Dist. _________________________________________________________________________________________________________ b. Is the use permitted or allowed by a special or conditional use permit? 9 Yes 9 No c. Is a zoning change requested as part of the proposed action? 9 Yes 9 No If Yes, i. What is the proposed new zoning for the site? ___________________________________________________________________ C.4. Existing community services. a. In what school district is the project site located? Hamburg ________________________________________________________________ Central School District, Springville-Griffith Institute Central School District, Eden Central School District b. What police or other public protection forces serve the project site? _________________________________________________________________________________________________________ County Sheriff, State Troopers c. Which fire protection and emergency medical services serve the project site? North Boston Volunteer Fire Company, Patchin Volunteer Fire Company, Boston Volunteer Fire Company __________________________________________________________________________________________________________ d. What parks serve the project site? __________________________________________________________________________________________________________ South Boston Park __________________________________________________________________________________________________________ D. Project Details D.1. Proposed and Potential Development a. What is the general nature of the proposed action (e.g., residential, industrial, commercial, recreational; if mixed, include all components)? Municipal/Public _________________________________________________________________________________________________________ b. a. Total acreage of the site of the proposed action? _____________ 3.64 acres b. Total acreage to be physically disturbed? _____________ 3.64 acres c. Total acreage (project site and any contiguous properties) owned or controlled by the applicant or project sponsor? _____________ 3.64 acres c. Is the proposed action an expansion of an existing project or use? 9 Yes 9 No i. If Yes, what is the approximate percentage of the proposed expansion and identify the units (e.g., acres, miles, housing units, square feet)? % ____________________ Units: ____________________ d. Is the proposed action a subdivision, or does it include a subdivision? 9 Yes 9 No If Yes, i. Purpose or type of subdivision? (e.g., residential, industrial, commercial; if mixed, specify types) ________________________________________________________________________________________________________ ii. Is a cluster/conservation layout proposed? 9 Yes 9 No iii. Number of lots proposed? ________ iv. Minimum and maximum proposed lot sizes? Minimum __________ Maximum __________ e. Will the proposed action be constructed in multiple phases? 9 Yes 9 No i. If No, anticipated period of construction: _____ 18 months ii. If Yes: • Total number of phases anticipated _____ • Anticipated commencement date of phase 1 (including demolition) _____ month _____ year • Anticipated completion date of final phase _____ month _____year • Generally describe connections or relationships among phases, including any contingencies where progress of one phase may determine timing or duration of future phases: _______________________________________________________________ ____________________________________________________________________________________________________ ____________________________________________________________________________________________________ Page 3 of 13

f. Does the project include new residential uses? 9 Yes 9 No If Yes, show numbers of units proposed. One Family Two Family Three Family Multiple Family (four or more) Initial Phase ___________ ___________ ____________ ________________________ At completion of all phases ___________ ___________ ____________ ________________________ g. Does the proposed action include new non-residential construction (including expansions)? 9 Yes 9 No If Yes, i. Total number of structures ___________ ii. Dimensions (in feet) of largest proposed structure: ________height; ________width; and _______ length iii. Approximate extent of building space to be heated or cooled: ______________________ square feet h. Does the proposed action include construction or other activities that will result in the impoundment of any 9 Yes 9 No liquids, such as creation of a water supply, reservoir, pond, lake, waste lagoon or other storage? If Yes, i. Purpose of the impoundment: ________________________________________________________________________________ ii. If a water impoundment, the principal source of the water: 9 Ground water 9 Surface water streams 9 Other specify: _________________________________________________________________________________________________________ iii. If other than water, identify the type of impounded/contained liquids and their source. _________________________________________________________________________________________________________ iv. Approximate size of the proposed impoundment. Volume: ____________ million gallons; surface area: ____________ acres v. Dimensions of the proposed dam or impounding structure: ________ height; _______ length vi. Construction method/materials for the proposed dam or impounding structure (e.g., earth fill, rock, wood, concrete): ________________________________________________________________________________________________________ D.2. Project Operations a. Does the proposed action include any excavation, mining, or dredging, during construction, operations, or both? ✔ 9 Yes 9 No (Not including general site preparation, grading or installation of utilities or foundations where all excavated materials will remain onsite) If Yes: i .What is the purpose of the excavation or dredging? _______________________________________________________________ ii. How much material (including rock, earth, sediments, etc.) is proposed to be removed from the site? • Volume (specify tons or cubic yards): ____________________________________________ +/- 5000 CY of excavated • Over what duration of time? ____________________________________________________ 18 iii. Describe nature and characteristics of materials to be excavated or dredged, and plans to use, manage or dispose of them. Native________________________________________________________________________________________________________ excavated material will be used as backfill in areas 5'+ off the edge of pavement. Excavated material from underneath pavement will be hauled off-site________________________________________________________________________________________________________ and select fill will be used as backfill. iv. Will there be onsite dewatering or processing of excavated materials? 9 Yes 9 No If yes, describe. ___________________________________________________________________________________________ ________________________________________________________________________________________________________ v. What is the total area to be dredged or excavated? _____________________________________acres 3.63 vi. What is the maximum area to be worked at any one time? _______________________________ 0.05 acres vii. What would be the maximum depth of excavation or dredging? __________________________ 7 feet viii. Will the excavation require blasting? 9 Yes 9 No ix. Summarize site reclamation goals and plan: _____________________________________________________________________ N/A ________________________________________________________________________________________________________ ________________________________________________________________________________________________________ b. Would the proposed action cause or result in alteration of, increase or decrease in size of, or encroachment ✔9 Yes 9 No into any existing wetland, waterbody, shoreline, beach or adjacent area? If Yes: i. Identify the wetland or waterbody which would be affected (by name, water index number, wetland map number or geographic description): Potential ______________________________________________________________________________________________ unnamed wetland disturbance. Several crossings of tributaries to Eighteen Mile Creek are anticipated. All applicable environmental permits from NYSDEC and USACE will be obtained prior to the start of construction. _________________________________________________________________________________________________________ Segment IDs: 0104-0039, 0104-0017 Page 4 of 13

ii. Describe how the proposed action would affect that waterbody or wetland, e.g. excavation, fill, placement of structures, or alteration of channels, banks and shorelines. Indicate extent of activities, alterations and additions in square feet or acres: _________________________________________________________________________________________________________ Potential temporary cut and fill activities may occur within minor tributaries and wetlands during watermain installation; however, no net cut or_________________________________________________________________________________________________________ fill is anticipated. Temporary disturbance within water bodies or wetlands will be limited to less than 0.10 acres. All affected areas will be restored to pre-construction conditions upon completion of the watermain installation. _________________________________________________________________________________________________________ _________________________________________________________________________________________________________ iii. Will the proposed action cause or result in disturbance to bottom sediments? ✔ Yes 9 No If Yes, describe: __________________________________________________________________________________________ Tributary to Eighteen Mile Creek crossings: directional drilling (preferred) or open-cut trenching. iv. Will the proposed action cause or result in the destruction or removal of aquatic vegetation? 9 Yes 9 No If Yes: • acres of aquatic vegetation proposed to be removed: ___________________________________________________________ • expected acreage of aquatic vegetation remaining after project completion:________________________________________ • purpose of proposed removal (e.g. beach clearing, invasive species control, boat access): ____________________________ ____________________________________________________________________________________________________ • proposed method of plant removal: ________________________________________________________________________ • if chemical/herbicide treatment will be used, specify product(s): _________________________________________________ v. Describe any proposed reclamation/mitigation following disturbance: _________________________________________________ _________________________________________________________________________________________________________ Potential temporary cut and fill activities may occur limited to less than 0.10 acres. All affected areas will be restored to pre-construction conditions c. Will the proposed action use, or create a new demand for water? 9 Yes 9 No ✔ If Yes: i. Total anticipated water usage/demand per day: __________________________ 2500 gallons/day ii. Will the proposed action obtain water from an existing public water supply? 9 Yes 9 No ✔ If Yes: • Name of district or service area: Erie County Water Authority - Town is Lease Managed _________________________________________________________________________ • Does the existing public water supply have capacity to serve the proposal? 9 Yes 9 No ✔ • Is the project site in the existing district? 9 Yes 9 No ✔ • Is expansion of the district needed? 9 Yes 9 No ✔ • Do existing lines serve the project site? 9 Yes 9 No ✔ iii. Will line extension within an existing district be necessary to supply the project? ✔ 9 Yes 9 No If Yes: • Describe extensions or capacity expansions proposed to serve this project: ________________________________________ Project proposes to replace mains where multiple breaks have occurred, and to supply the southern portion of the town with a secondary feed. ____________________________________________________________________________________________________ • Source(s) of supply for the district: ________________________________________________________________________ Chestnut Ridge Water Tank & Wohlhueter Water Tank iv. Is a new water supply district or service area proposed to be formed to serve the project site? ✔9 Yes 9 No If, Yes: • Applicant/sponsor for new district: ________________________________________________________________________ (T) Boston • Date application submitted or anticipated: __________________________________________________________________ 2027 • Proposed source(s) of supply for new district: _______________________________________________________________ Chestnut Ridge Water Tank & Wohlhueter Water Tank v. If a public water supply will not be used, describe plans to provide water supply for the project: ___________________________ Project_________________________________________________________________________________________________________ intends to create a Town wide district. vi. If water supply will be from wells (public or private), what is the maximum pumping capacity: _______ gallons/minute. d. Will the proposed action generate liquid wastes? 9 Yes 9 No If Yes: i. Total anticipated liquid waste generation per day: _______________ gallons/day ii. Nature of liquid wastes to be generated (e.g., sanitary wastewater, industrial; if combination, describe all components and approximate volumes or proportions of each): __________________________________________________________________ _________________________________________________________________________________________________________ _________________________________________________________________________________________________________ iii. Will the proposed action use any existing public wastewater treatment facilities? 9 Yes 9 No If Yes: • Name of wastewater treatment plant to be used: _____________________________________________________________ • Name of district: ______________________________________________________________________________________ • Does the existing wastewater treatment plant have capacity to serve the project? 9 Yes 9 No • Is the project site in the existing district? 9 Yes 9 No • Is expansion of the district needed? 9 Yes 9 No Page 5 of 13

• Do existing sewer lines serve the project site? 9 Yes 9 No • Will a line extension within an existing district be necessary to serve the project? 9 Yes 9 No If Yes: • Describe extensions or capacity expansions proposed to serve this project: ____________________________________ ____________________________________________________________________________________________________ ____________________________________________________________________________________________________ iv. Will a new wastewater (sewage) treatment district be formed to serve the project site? 9 Yes 9 No If Yes: • Applicant/sponsor for new district: ____________________________________________________________________ • Date application submitted or anticipated: _______________________________________________________________ • What is the receiving water for the wastewater discharge? __________________________________________________ v. If public facilities will not be used, describe plans to provide wastewater treatment for the project, including specifying proposed receiving water (name and classification if surface discharge or describe subsurface disposal plans): ________________________________________________________________________________________________________ ________________________________________________________________________________________________________ vi. Describe any plans or designs to capture, recycle or reuse liquid waste: _______________________________________________ ________________________________________________________________________________________________________ ________________________________________________________________________________________________________ e. Will the proposed action disturb more than one acre and create stormwater runoff, either from new point 9 Yes 9 No sources (i.e. ditches, pipes, swales, curbs, gutters or other concentrated flows of stormwater) or non-point source (i.e. sheet flow) during construction or post construction? If Yes: i. How much impervious surface will the project create in relation to total size of project parcel? _____ Square feet or _____ acres (impervious surface) _____ Square feet or _____ acres (parcel size) ii. Describe types of new point sources. __________________________________________________________________________ _________________________________________________________________________________________________________ iii. Where will the stormwater runoff be directed (i.e. on-site stormwater management facility/structures, adjacent properties, groundwater, on-site surface water or off-site surface waters)? ________________________________________________________________________________________________________ ________________________________________________________________________________________________________ • If to surface waters, identify receiving water bodies or wetlands: ________________________________________________ ____________________________________________________________________________________________________ ____________________________________________________________________________________________________ • Will stormwater runoff flow to adjacent properties? 9 Yes 9 No iv. Does the proposed plan minimize impervious surfaces, use pervious materials or collect and re-use stormwater? 9 Yes 9 No f. Does the proposed action include, or will it use on-site, one or more sources of air emissions, including fuel 9 Yes 9 No ✔ combustion, waste incineration, or other processes or operations? If Yes, identify: i. Mobile sources during project operations (e.g., heavy equipment, fleet or delivery vehicles) Heavy_________________________________________________________________________________________________________ equipment, Trucks used during construction ii. Stationary sources during construction (e.g., power generation, structural heating, batch plant, crushers) N/A ________________________________________________________________________________________________________ iii. Stationary sources during operations (e.g., process emissions, large boilers, electric generation) N/A ________________________________________________________________________________________________________ g. Will any air emission sources named in D.2.f (above), require a NY State Air Registration, Air Facility Permit, 9 Yes 9 No or Federal Clean Air Act Title IV or Title V Permit? If Yes: i. Is the project site located in an Air quality non-attainment area? (Area routinely or periodically fails to meet 9 Yes 9 No ambient air quality standards for all or some parts of the year) ii. In addition to emissions as calculated in the application, the project will generate: • ___________Tons/year (short tons) of Carbon Dioxide (CO2) • ___________Tons/year (short tons) of Nitrous Oxide (N2O) • ___________Tons/year (short tons) of Perfluorocarbons (PFCs) • ___________Tons/year (short tons) of Sulfur Hexafluoride (SF6) • ___________Tons/year (short tons) of Carbon Dioxide equivalent of Hydroflourocarbons (HFCs) • ___________Tons/year (short tons) of Hazardous Air Pollutants (HAPs) Page 6 of 13

h. Will the proposed action generate or emit methane (including, but not limited to, sewage treatment plants, 9 Yes 9 No landfills, composting facilities)? If Yes: i. Estimate methane generation in tons/year (metric): ________________________________________________________________ ii. Describe any methane capture, control or elimination measures included in project design (e.g., combustion to generate heat or electricity, flaring): ________________________________________________________________________________________ _________________________________________________________________________________________________________ i. Will the proposed action result in the release of air pollutants from open-air operations or processes, such as 9 Yes 9 No quarry or landfill operations? If Yes: Describe operations and nature of emissions (e.g., diesel exhaust, rock particulates/dust): _________________________________________________________________________________________________________ _________________________________________________________________________________________________________ j. Will the proposed action result in a substantial increase in traffic above present levels or generate substantial 9 Yes 9 No new demand for transportation facilities or services? If Yes: i. When is the peak traffic expected (Check all that apply): † Morning † Evening †Weekend † Randomly between hours of __________ to ________. ii. For commercial activities only, projected number of truck trips/day and type (e.g., semi trailers and dump trucks): _____________ ________________________________________________________________________________________________________ iii. Parking spaces: Existing ___________________ Proposed ___________ Net increase/decrease _____________________ iv. Does the proposed action include any shared use parking? Yes No v. If the proposed action includes any modification of existing roads, creation of new roads or change in existing access, describe: ________________________________________________________________________________________________________ vi. Are public/private transportation service(s) or facilities available within ½ mile of the proposed site? 9 Yes 9 No vii Will the proposed action include access to public transportation or accommodations for use of hybrid, electric 9 Yes 9 No or other alternative fueled vehicles? viii. Will the proposed action include plans for pedestrian or bicycle accommodations for connections to existing 9 Yes 9 No pedestrian or bicycle routes? k. Will the proposed action (for commercial or industrial projects only) generate new or additional demand 9 Yes 9 No for energy? If Yes: i. Estimate annual electricity demand during operation of the proposed action: ____________________________________________ _________________________________________________________________________________________________________ ii. Anticipated sources/suppliers of electricity for the project (e.g., on-site combustion, on-site renewable, via grid/local utility, or other): ________________________________________________________________________________________________________ iii. Will the proposed action require a new, or an upgrade, to an existing substation? 9 Yes 9 No l. Hours of operation. Answer all items which apply. i. During Construction: ii. During Operations: • Monday - Friday: _________________________ 7:00 am - 5:00 pm • Monday - Friday: ____________________________ 24 hours • Saturday: ________________________________ • Saturday: ___________________________________ 24 hours • Sunday: _________________________________ • Sunday: ____________________________________ 24 hours • Holidays: ________________________________ • Holidays: ___________________________________ 24 hours Page 7 of 13

m. Will the proposed action produce noise that will exceed existing ambient noise levels during construction, ✔ 9 Yes 9 No operation, or both? If yes: i. Provide details including sources, time of day and duration: Source_______________________________________________________________________________________________________ is from construction equipment and activities during M-F normal working hours. Noise will be temporary until project completion _______________________________________________________________________________________________________ ii. Will the proposed action remove existing natural barriers that could act as a noise barrier or screen? 9 Yes 9 No Describe: _________________________________________________________________________________________________ _________________________________________________________________________________________________________ n. Will the proposed action have outdoor lighting? 9 Yes 9 No If yes: i. Describe source(s), location(s), height of fixture(s), direction/aim, and proximity to nearest occupied structures: _________________________________________________________________________________________________________ _________________________________________________________________________________________________________ ii. Will proposed action remove existing natural barriers that could act as a light barrier or screen? 9 Yes 9 No Describe: _________________________________________________________________________________________________ _________________________________________________________________________________________________________ o. Does the proposed action have the potential to produce odors for more than one hour per day? 9 Yes 9 No ✔ If Yes, describe possible sources, potential frequency and duration of odor emissions, and proximity to nearest occupied structures: ______________________________________________________________________________________ Heavy________________________________________________________________________________________________________ equipment, Truck diesel fumes during work hours. These odors will be located primarily in the public right-of-way. ________________________________________________________________________________________________________ p. Will the proposed action include any bulk storage of petroleum (combined capacity of over 1,100 gallons) 9 Yes 9 No or chemical products 185 gallons in above ground storage or any amount in underground storage? If Yes: i. Product(s) to be stored ______________________________________________________________________________________ ii. Volume(s) ______ per unit time ___________ (e.g., month, year) iii. Generally, describe the proposed storage facilities:________________________________________________________________ ________________________________________________________________________________________________________ q. Will the proposed action (commercial, industrial and recreational projects only) use pesticides (i.e., herbicides, 9 Yes 9 No insecticides) during construction or operation? If Yes: i. Describe proposed treatment(s): ________________________________________________________________________________________________________ ________________________________________________________________________________________________________ ________________________________________________________________________________________________________ ________________________________________________________________________________________________________ ii. Will the proposed action use Integrated Pest Management Practices? 9 Yes 9 No r. Will the proposed action (commercial or industrial projects only) involve or require the management or disposal 9 Yes 9 No of solid waste (excluding hazardous materials)? If Yes: i. Describe any solid waste(s) to be generated during construction or operation of the facility: • Construction: ____________________ tons per ________________ (unit of time) • Operation : ____________________ tons per ________________ (unit of time) ii. Describe any proposals for on-site minimization, recycling or reuse of materials to avoid disposal as solid waste: • Construction: ________________________________________________________________________________________ ____________________________________________________________________________________________________ • Operation: __________________________________________________________________________________________ ____________________________________________________________________________________________________ iii. Proposed disposal methods/facilities for solid waste generated on-site: • Construction: ________________________________________________________________________________________ ____________________________________________________________________________________________________ • Operation: __________________________________________________________________________________________ ____________________________________________________________________________________________________ Page 8 of 13

s. Does the proposed action include construction or modification of a solid waste management facility? 9 Yes 9 No If Yes: i. Type of management or handling of waste proposed for the site (e.g., recycling or transfer station, composting, landfill, or other disposal activities): ___________________________________________________________________________________ ii. Anticipated rate of disposal/processing: • ________ Tons/month, if transfer or other non-combustion/thermal treatment, or • ________ Tons/hour, if combustion or thermal treatment iii. If landfill, anticipated site life: ________________________________ years t. Will the proposed action at the site involve the commercial generation, treatment, storage, or disposal of hazardous 9 Yes 9 No waste? If Yes: i. Name(s) of all hazardous wastes or constituents to be generated, handled or managed at facility: ___________________________ _________________________________________________________________________________________________________ _________________________________________________________________________________________________________ ii. Generally describe processes or activities involving hazardous wastes or constituents: ___________________________________ _________________________________________________________________________________________________________ ________________________________________________________________________________________________________ iii. Specify amount to be handled or generated _____ tons/month iv. Describe any proposals for on-site minimization, recycling or reuse of hazardous constituents: ____________________________ ________________________________________________________________________________________________________ ________________________________________________________________________________________________________ v. Will any hazardous wastes be disposed at an existing offsite hazardous waste facility? 9 Yes 9 No If Yes: provide name and location of facility: _______________________________________________________________________ ________________________________________________________________________________________________________ If No: describe proposed management of any hazardous wastes which will not be sent to a hazardous waste facility: ________________________________________________________________________________________________________ ________________________________________________________________________________________________________ E. Site and Setting of Proposed Action E.1. Land uses on and surrounding the project site a. Existing land uses. i. Check all uses that occur on, adjoining and near the project site. 9 Urban 9 Industrial ✔ 9 Commercial ✔ 9 Residential (suburban) 9 Rural (non-farm) 9 Forest ✔ 9 Agriculture ✔ 9 Aquatic 9 Other (specify): ____________________________________ ii. If mix of uses, generally describe: __________________________________________________________________________________________________________ Public R.O.W, Residential and industrial uses are present on roads where construction may take place __________________________________________________________________________________________________________ b. Land uses and covertypes on the project site. Land use or Current Acreage After Change Covertype Acreage Project Completion (Acres +/-) • Roads, buildings, and other paved or impervious >1 >1 >1 surfaces • Forested 0 0 0 • Meadows, grasslands or brushlands (non- 0 0 0 agricultural, including abandoned agricultural) • Agricultural 0 0 0 (includes active orchards, field, greenhouse etc.) • Surface water features 0 0 0 (lakes, ponds, streams, rivers, etc.) • Wetlands (freshwater or tidal) 0 0 0 • Non-vegetated (bare rock, earth or fill) 0 0 0 • Other Describe: Project _______________________________ does not intend to change the existing 0 cover type. ________________________________________ Page 9 of 13

c. Is the project site presently used by members of the community for public recreation? 9 Yes 9 No i. If Yes: explain: __________________________________________________________________________________________ d. Are there any facilities serving children, the elderly, people with disabilities (e.g., schools, hospitals, licensed 9 Yes 9 No ✔ day care centers, or group homes) within 1500 feet of the project site? If Yes, i. Identify Facilities: Boston________________________________________________________________________________________________________ Valley Elementary School, Precious Ones Home Day Care, Churchill Child Center ________________________________________________________________________________________________________ e. Does the project site contain an existing dam? 9 Yes 9 No If Yes: i. Dimensions of the dam and impoundment: • Dam height: _________________________________ feet • Dam length: _________________________________ feet • Surface area: _________________________________ acres • Volume impounded: _______________________________ gallons OR acre-feet ii. Dam=s existing hazard classification: _________________________________________________________________________ iii. Provide date and summarize results of last inspection: _______________________________________________________________________________________________________ _______________________________________________________________________________________________________ f. Has the project site ever been used as a municipal, commercial or industrial solid waste management facility, 9 Yes 9 No or does the project site adjoin property which is now, or was at one time, used as a solid waste management facility? If Yes: i. Has the facility been formally closed? 9 Yes 9 No • If yes, cite sources/documentation: _______________________________________________________________________ ii. Describe the location of the project site relative to the boundaries of the solid waste management facility: _______________________________________________________________________________________________________ _______________________________________________________________________________________________________ iii. Describe any development constraints due to the prior solid waste activities: __________________________________________ _______________________________________________________________________________________________________ g. Have hazardous wastes been generated, treated and/or disposed of at the site, or does the project site adjoin 9 Yes 9 No property which is now or was at one time used to commercially treat, store and/or dispose of hazardous waste? If Yes: i. Describe waste(s) handled and waste management activities, including approximate time when activities occurred: _______________________________________________________________________________________________________ _______________________________________________________________________________________________________ h. Potential contamination history. Has there been a reported spill at the proposed project site, or have any ✔ 9 Yes 9 No remedial actions been conducted at or adjacent to the proposed site? If Yes: i. Is any portion of the site listed on the NYSDEC Spills Incidents database or Environmental Site ✔ 9 Yes 9 No Remediation database? Check all that apply: ✔9 Yes – Spills Incidents database 9610240, 9803073, 9406330, 9100264 Provide DEC ID number(s): ________________________________ ✔9 Yes – Environmental Site Remediation database Provide DEC ID number(s): ________________________________ 915158 9 Neither database ii. If site has been subject of RCRA corrective activities, describe control measures:_______________________________________ ________________________________________________________________________________________________________ N/A ________________________________________________________________________________________________________ iii. Is the project within 2000 feet of any site in the NYSDEC Environmental Site Remediation database? ✔ 9 Yes 9 No If yes, provide DEC ID number(s): 915158 ______________________________________________________________________________ iv. If yes to (i), (ii) or (iii) above, describe current status of site(s): _______________________________________________________________________________________________________ Re-mediated, no further action required _______________________________________________________________________________________________________ Page 10 of 13

v. Is the project site subject to an institutional control limiting property uses? 9 Yes 9 No • If yes, DEC site ID number: ____________________________________________________________________________ • Describe the type of institutional control (e.g., deed restriction or easement): ____________________________________ • Describe any use limitations: ___________________________________________________________________________ • Describe any engineering controls: _______________________________________________________________________ • Will the project affect the institutional or engineering controls in place? 9 Yes 9 No • Explain: ____________________________________________________________________________________________ ___________________________________________________________________________________________________ ___________________________________________________________________________________________________ E.2. Natural Resources On or Near Project Site a. What is the average depth to bedrock on the project site? ________________ ~6 feet b. Are there bedrock outcroppings on the project site? 9 Yes 9 No ✔ If Yes, what proportion of the site is comprised of bedrock outcroppings? __________________% 0.2 c. Predominant soil type(s) present on project site: ___________________________ Farnham channery silt loam __________% 7.3 ___________________________ Schuyler silt loam __________% 7.2 ____________________________ Mardin-Valois complex __________% 6.0 d. What is the average depth to the water table on the project site? Average: _________ 2.4 feet 9 Well Drained: e. Drainage status of project site soils: ✔ _____% 20.90 of site 9 Moderately Well Drained: ✔ _____% 44.50 of site 9 Poorly Drained ✔ _____% 1.00 of site 9 0-10%: f. Approximate proportion of proposed action site with slopes: ✔ _____% 64.6 of site 9 10-15%: ✔ _____% 14.8 of site 9 15% or greater: ✔ _____% 20.5 of site g. Are there any unique geologic features on the project site? 9 Yes ✔ 9 No If Yes, describe: _____________________________________________________________________________________________ ________________________________________________________________________________________________________ h. Surface water features. i. Does any portion of the project site contain wetlands or other waterbodies (including streams, rivers, 9 Yes 9 No ✔ ponds or lakes)? ii. Do any wetlands or other waterbodies adjoin the project site? 9 Yes 9 No ✔ If Yes to either i or ii, continue. If No, skip to E.2.i. iii. Are any of the wetlands or waterbodies within or adjoining the project site regulated by any federal, ✔ 9 Yes 9 No state or local agency? iv. For each identified regulated wetland and waterbody on the project site, provide the following information: • Streams: 837-252 Name ____________________________________________ A Classification _______________________ • Lakes or Ponds: Name ____________________________________________ Classification _______________________ • Wetlands: Name ____________________________________________ Federal Waters, Federal Waters, Federal Waters,... Approximate Size ___________________ • Wetland No. (if regulated by DEC) _____________________________ v. Are any of the above water bodies listed in the most recent compilation of NYS water quality-impaired ✔ No 9 Yes 9 waterbodies? If yes, name of impaired water body/bodies and basis for listing as impaired: _____________________________________________ ___________________________________________________________________________________________________________ i. Is the project site in a designated Floodway? 9 Yes ✔ 9 No j. Is the project site in the 100-year Floodplain? 9 Yes ✔ 9 No k. Is the project site in the 500-year Floodplain? 9 Yes ✔ 9 No l. Is the project site located over, or immediately adjoining, a primary, principal or sole source aquifer? ✔ 9 Yes 9 No If Yes: i. Name of aquifer: Principal Aquifer _________________________________________________________________________________________ Page 11 of 13

m. Identify the predominant wildlife species that occupy or use the project site: ______________________________ ______________________________ Whitetail Deer _______________________________ Chimpunk Squirrels ______________________________ ______________________________ Birds _______________________________ Fox ______________________________ Groundhog Coyotes n. Does the project site contain a designated significant natural community? 9 Yes ✔ 9 No If Yes: i. Describe the habitat/community (composition, function, and basis for designation): _____________________________________ ________________________________________________________________________________________________________ ii. Source(s) of description or evaluation: ________________________________________________________________________ iii. Extent of community/habitat: • Currently: ______________________ acres • Following completion of project as proposed: _____________________ acres • Gain or loss (indicate + or -): ______________________ acres o. Does project site contain any species of plant or animal that is listed by the federal government or NYS as 9 Yes ✔ 9 No endangered or threatened, or does it contain any areas identified as habitat for an endangered or threatened species? If Yes: i. Species and listing (endangered or threatened):______________________________________________________________________________ ________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________ p. Does the project site contain any species of plant or animal that is listed by NYS as rare, or as a species of 9 Yes ✔ 9 No special concern? If Yes: i. Species and listing:____________________________________________________________________________________________________ _______________________________________________________________________________________________________________________ q. Is the project site or adjoining area currently used for hunting, trapping, fishing or shell fishing? 9 Yes 9 No If yes, give a brief description of how the proposed action may affect that use: ___________________________________________ ________________________________________________________________________________________________________ Eighteen mile creek is a popular fishing creek, project will have no effect on use. E.3. Designated Public Resources On or Near Project Site a. Is the project site, or any portion of it, located in a designated agricultural district certified pursuant to 9 Yes ✔ 9 No Agriculture and Markets Law, Article 25-AA, Section 303 and 304? If Yes, provide county plus district name/number: _________________________________________________________________ 9 Yes 9 No b. Are agricultural lands consisting of highly productive soils present? Project does not intend to permanently disturb Agricultural Lands ✔ i. If Yes: acreage(s) on project site? 1,388.4 ___________________________________________________________________________ (Final values may vary pending detailed site survey) ii. Source(s) of soil rating(s): USDA _________________________________________________________________________________ NRCS Web Soil Survey – Farmland Classification c. Does the project site contain all or part of, or is it substantially contiguous to, a registered National 9 Yes ✔ 9 No Natural Landmark? If Yes: i. Nature of the natural landmark: 9 Biological Community 9 Geological Feature ii. Provide brief description of landmark, including values behind designation and approximate size/extent: ___________________ ________________________________________________________________________________________________________ ________________________________________________________________________________________________________ d. Is the project site located in or does it adjoin a state listed Critical Environmental Area? 9 Yes ✔ 9 No If Yes: i. CEA name: _____________________________________________________________________________________________ ii. Basis for designation: _____________________________________________________________________________________ iii. Designating agency and date: ______________________________________________________________________________ Page 12 of 13

e. Does the project site contain, or is it substantially contiguous to, a building, archaeological site, or district 9 Yes 9 No which is listed on the National or State Register of Historic Places, or that has been determined by the Commissioner of the NYS Office of Parks, Recreation and Historic Preservation to be eligible for listing on the State Register of Historic Places? If Yes: i. Nature of historic/archaeological resource: 9 Archaeological Site 9 Historic Building or District ii. Name: _________________________________________________________________________________________________ iii. Brief description of attributes on which listing is based: _______________________________________________________________________________________________________ f. Is the project site, or any portion of it, located in or adjacent to an area designated as sensitive for 9 Yes 9 No ✔ archaeological sites on the NY State Historic Preservation Office (SHPO) archaeological site inventory? g. Have additional archaeological or historic site(s) or resources been identified on the project site? 9 Yes 9 No If Yes: i. Describe possible resource(s): _______________________________________________________________________________ ii. Basis for identification: ___________________________________________________________________________________ h. Is the project site within fives miles of any officially designated and publicly accessible federal, state, or local 9 Yes 9 No ✔ scenic or aesthetic resource? If Yes: Western New York Southtowns Scenic Byway, Sprague Brook Park i. Identify resource: _________________________________________________________________________________________ ii. Nature of, or basis for, designation (e.g., established highway overlook, state or local park, state historic trail or scenic byway, etc.): State ___________________________________________________________________________________________________ Scenic Byway, County Park iii. Distance between project and resource: _____________________ 0, 2, 5 miles. i. Is the project site located within a designated river corridor under the Wild, Scenic and Recreational Rivers 9 Yes ✔ 9 No Program 6 NYCRR 666? If Yes: i. Identify the name of the river and its designation: ________________________________________________________________ ii. Is the activity consistent with development restrictions contained in 6NYCRR Part 666? 9 Yes 9 No F. Additional Information Attach any additional information which may be needed to clarify your project. If you have identified any adverse impacts which could be associated with your proposal, please describe those impacts plus any measures which you propose to avoid or minimize them. G. Verification I certify that the information provided is true to the best of my knowledge. Applicant/Sponsor Name ___________________________________ Date_______________________________________ Signature________________________________________________ Title_______________________________________ PRINT FORM Page 13 of 13

EAF Mapper Summary Report Tuesday, December 9, 2025 12:59 PM Disclaimer: The EAF Mapper is a screening tool intended to assist project sponsors and reviewing agencies in preparing an environmental assessment form (EAF). Not all questions asked in the EAF are answered by the EAF Mapper. Additional information on any EAF question can be obtained by consulting the EAF Workbooks. Although the EAF Mapper provides the most up-to-date digital data available to DEC, you may also need to contact local or other data sources to confirm data provided by the Mapper or to obtain data not provided by the Mapper. B.i.i [Coastal or Waterfront Area] No B.i.ii [Local Waterfront Revitalization Area] No C.2.b. [Special Planning District] Yes - Digital mapping data are not available for all Special Planning Districts. Refer to EAF Workbook. C.2.b. [Special Planning District - Name] NYS Heritage Areas:West Erie Canal Corridor E.1.h [DEC Spills or Remediation Site - Digital mapping data are not available or are incomplete. Refer to EAF Potential Contamination History] Workbook. E.1.h.i [DEC Spills or Remediation Site - Digital mapping data are not available or are incomplete. Refer to EAF Listed] Workbook. E.1.h.i [DEC Spills or Remediation Site - Digital mapping data are not available or are incomplete. Refer to EAF Environmental Site Remediation Database] Workbook. E.1.h.iii [Within 2,000' of DEC Remediation No Site] E.2.g [Unique Geologic Features] No E.2.h.i [Surface Water Features] Yes - Digital mapping information on local, New York State, and federal wetlands and waterbodies is known to be incomplete. Refer to the EAF Workbook. E.2.h.ii [Surface Water Features] Yes - Digital mapping information on local, New York State, and federal wetlands and waterbodies is known to be incomplete. Refer to the EAF Workbook. E.2.h.iii [Surface Water Features] Yes - Digital mapping information on local, New York State, and federal wetlands and waterbodies is known to be incomplete. Refer to the EAF Workbook. E.2.h.iv [Surface Water Features - Stream 837-252 Name] E.2.h.iv [Surface Water Features - Stream A Classification] E.2.h.iv [Surface Water Features - Wetlands Federal Waters Name] Full Environmental Assessment Form - EAF Mapper Summary Report 1

EAF Mapper Summary Report Tuesday, December 9, 2025 1:12 PM 6.849 Acres Disclaimer: The EAF Mapper is a screening tool intended to assist project sponsors and reviewing agencies in preparing an environmental assessment form (EAF). Not all questions asked in the EAF are answered by the EAF Mapper. Additional information on any EAF question can be obtained by consulting the EAF Workbooks. Although the EAF Mapper provides the most up-to-date digital data available to DEC, you may also need to contact local or other data sources to confirm data provided by the Mapper or to obtain data not provided by the Mapper. B.i.i [Coastal or Waterfront Area] No B.i.ii [Local Waterfront Revitalization Area] No C.2.b. [Special Planning District] Yes - Digital mapping data are not available for all Special Planning Districts. Refer to EAF Workbook. C.2.b. [Special Planning District - Name] NYS Heritage Areas:West Erie Canal Corridor E.1.h [DEC Spills or Remediation Site - Digital mapping data are not available or are incomplete. Refer to EAF Potential Contamination History] Workbook. E.1.h.i [DEC Spills or Remediation Site - Digital mapping data are not available or are incomplete. Refer to EAF Listed] Workbook. E.1.h.i [DEC Spills or Remediation Site - Digital mapping data are not available or are incomplete. Refer to EAF Environmental Site Remediation Database] Workbook. E.1.h.iii [Within 2,000' of DEC Remediation Yes Site] E.1.h.iii [Within 2,000' of DEC Remediation 915158 Site - DEC ID] E.2.g [Unique Geologic Features] No E.2.h.i [Surface Water Features] Yes - Digital mapping information on local, New York State, and federal wetlands and waterbodies is known to be incomplete. Refer to the EAF Workbook. E.2.h.ii [Surface Water Features] Yes - Digital mapping information on local, New York State, and federal wetlands and waterbodies is known to be incomplete. Refer to the EAF Workbook. E.2.h.iii [Surface Water Features] Yes - Digital mapping information on local, New York State, and federal wetlands and waterbodies is known to be incomplete. Refer to the EAF Workbook. E.2.h.iv [Surface Water Features - Stream 837-252 Name] E.2.h.iv [Surface Water Features - Stream A Classification] Full Environmental Assessment Form - EAF Mapper Summary Report 1

EAF Mapper Summary Report Tuesday, December 9, 2025 1:27 PM 5.171 Acres Disclaimer: The EAF Mapper is a screening tool intended to assist project sponsors and reviewing agencies in preparing an environmental assessment form (EAF). Not all questions asked in the EAF are answered by the EAF Mapper. Additional information on any EAF question can be obtained by consulting the EAF Workbooks. Although the EAF Mapper provides the most up-to-date digital data available to DEC, you may also need to contact local or other data sources to confirm data provided by the Mapper or to obtain data not provided by the Mapper. B.i.i [Coastal or Waterfront Area] No B.i.ii [Local Waterfront Revitalization Area] No C.2.b. [Special Planning District] Yes - Digital mapping data are not available for all Special Planning Districts. Refer to EAF Workbook. C.2.b. [Special Planning District - Name] NYS Heritage Areas:West Erie Canal Corridor E.1.h [DEC Spills or Remediation Site - Digital mapping data are not available or are incomplete. Refer to EAF Potential Contamination History] Workbook. E.1.h.i [DEC Spills or Remediation Site - Digital mapping data are not available or are incomplete. Refer to EAF Listed] Workbook. E.1.h.i [DEC Spills or Remediation Site - Digital mapping data are not available or are incomplete. Refer to EAF Environmental Site Remediation Database] Workbook. E.1.h.iii [Within 2,000' of DEC Remediation No Site] E.2.g [Unique Geologic Features] No E.2.h.i [Surface Water Features] Yes - Digital mapping information on local, New York State, and federal wetlands and waterbodies is known to be incomplete. Refer to the EAF Workbook. E.2.h.ii [Surface Water Features] Yes - Digital mapping information on local, New York State, and federal wetlands and waterbodies is known to be incomplete. Refer to the EAF Workbook. E.2.h.iii [Surface Water Features] Yes - Digital mapping information on local, New York State, and federal wetlands and waterbodies is known to be incomplete. Refer to the EAF Workbook. E.2.h.iv [Surface Water Features - Stream 837-252 Name] E.2.h.iv [Surface Water Features - Stream A Classification] E.2.h.iv [Surface Water Features - Wetlands Federal Waters Name] Full Environmental Assessment Form - EAF Mapper Summary Report 1

EAF Mapper Summary Report Tuesday, December 9, 2025 1:40 PM 16.897 Acres Disclaimer: The EAF Mapper is a screening tool intended to assist project sponsors and reviewing agencies in preparing an environmental assessment form (EAF). Not all questions asked in the EAF are answered by the EAF Mapper. Additional information on any EAF question can be obtained by consulting the EAF Workbooks. Although the EAF Mapper provides the most up-to-date digital data available to DEC, you may also need to contact local or other data sources to confirm data provided by the Mapper or to obtain data not provided by the Mapper. B.i.i [Coastal or Waterfront Area] No B.i.ii [Local Waterfront Revitalization Area] No C.2.b. [Special Planning District] Yes - Digital mapping data are not available for all Special Planning Districts. Refer to EAF Workbook. C.2.b. [Special Planning District - Name] NYS Heritage Areas:West Erie Canal Corridor E.1.h [DEC Spills or Remediation Site - Digital mapping data are not available or are incomplete. Refer to EAF Potential Contamination History] Workbook. E.1.h.i [DEC Spills or Remediation Site - Digital mapping data are not available or are incomplete. Refer to EAF Listed] Workbook. E.1.h.i [DEC Spills or Remediation Site - Digital mapping data are not available or are incomplete. Refer to EAF Environmental Site Remediation Database] Workbook. E.1.h.iii [Within 2,000' of DEC Remediation No Site] E.2.g [Unique Geologic Features] No E.2.h.i [Surface Water Features] Yes - Digital mapping information on local, New York State, and federal wetlands and waterbodies is known to be incomplete. Refer to the EAF Workbook. E.2.h.ii [Surface Water Features] Yes - Digital mapping information on local, New York State, and federal wetlands and waterbodies is known to be incomplete. Refer to the EAF Workbook. E.2.h.iii [Surface Water Features] Yes - Digital mapping information on local, New York State, and federal wetlands and waterbodies is known to be incomplete. Refer to the EAF Workbook. E.2.h.iv [Surface Water Features - Stream 837-254 Name] E.2.h.iv [Surface Water Features - Stream A Classification] E.2.h.iv [Surface Water Features - Wetlands Federal Waters Name] Full Environmental Assessment Form - EAF Mapper Summary Report 1

E.2.h.v [Impaired Water Bodies] Federal Waters E.2.i. [Floodway] No E.2.j. [100 Year Floodplain] No E.2.k. [500 Year Floodplain] No E.2.l. [Aquifers] Yes E.2.l. [Aquifer Names] Principal Aquifer E.2.n. [Natural Communities] No E.2.o. [Endangered or Threatened Species] Yes E.2.o. [Endangered or Threatened Species - Bald Eagle Name] E.2.p. [Rare Plants or Animals] No E.3.a. [Agricultural District] No E.3.c. [National Natural Landmark] No E.3.d [Critical Environmental Area] No E.3.e. [National or State Register of Historic Yes - Digital mapping data for archaeological site boundaries are not Places or State Eligible Sites] available. Refer to EAF Workbook. E.3.f. [Archeological E.3.e.ii Sites]Register of Historic Eligible [National or State Yes property:FOSDICK CHURCH/BOSTON HISTORICAL SOCIETY Places or State Eligible Sites - Name] E.3.i. [Designated River Corridor] No E.3.f. [Archeological Sites] Yes E.3.i. [Designated River Corridor] No Full Environmental Assessment Form - EAF Mapper Summary Report 2

Agency Use Only [If applicable] Full Environmental Assessment Form Project : Part 2 - Identification of Potential Project Impacts Date : Part 2 is to be completed by the lead agency. Part 2 is designed to help the lead agency inventory all potential resources that could be affected by a proposed project or action. We recognize that the lead agency=s reviewer(s) will not necessarily be environmental professionals. So, the questions are designed to walk a reviewer through the assessment process by providing a series of questions that can be answered using the information found in Part 1. To further assist the lead agency in completing Part 2, the form identifies the most relevant questions in Part 1 that will provide the information needed to answer the Part 2 question. When Part 2 is completed, the lead agency will have identified the relevant environmental areas that may be impacted by the proposed activity. If the lead agency is a state agency and the action is in any Coastal Area, complete the Coastal Assessment Form before proceeding with this assessment. Tips for completing Part 2: • Review all of the information provided in Part 1. • Review any application, maps, supporting materials and the Full EAF Workbook. • Answer each of the 18 questions in Part 2. • If you answer “Yes” to a numbered question, please complete all the questions that follow in that section. • If you answer “No” to a numbered question, move on to the next numbered question. • Check appropriate column to indicate the anticipated size of the impact. • Proposed projects that would exceed a numeric threshold contained in a question should result in the reviewing agency checking the box “Moderate to large impact may occur.” • The reviewer is not expected to be an expert in environmental analysis. • If you are not sure or undecided about the size of an impact, it may help to review the sub-questions for the general question and consult the workbook. • When answering a question consider all components of the proposed activity, that is, the Awhole action@. • Consider the possibility for long-term and cumulative impacts as well as direct impacts. • Answer the question in a reasonable manner considering the scale and context of the project. 1. Impact on Land Proposed action may involve construction on, or physical alteration of, † NO † YES the land surface of the proposed site. (See Part 1. D.1) If “Yes”, answer questions a - j. If “No”, move on to Section 2. Relevant No, or Moderate Part I small to large Question(s) impact impact may may occur occur a. The proposed action may involve construction on land where depth to water table is E2d 9 9 less than 3 feet. b. The proposed action may involve construction on slopes of 15% or greater. E2f 9 9 c. The proposed action may involve construction on land where bedrock is exposed, or E2a 9 ✔ 9 generally within 5 feet of existing ground surface. d. The proposed action may involve the excavation and removal of more than 1,000 tons D2a 9 ✔ 9 of natural material. e. The proposed action may involve construction that continues for more than one year D1e 9 ✔ 9 or in multiple phases. f. The proposed action may result in increased erosion, whether from physical D2e, D2q 9 ✔ 9 disturbance or vegetation removal (including from treatment by herbicides). g. The proposed action is, or may be, located within a Coastal Erosion hazard area. B1i 9 9 h. Other impacts: _______________________________________________________ 9 ✔ 9 ___________________________________________________________________ Page 1 of 10 FEAF 2019

2. Impact on Geological Features The proposed action may result in the modification or destruction of, or inhibit access to, any unique or unusual land forms on the site (e.g., cliffs, dunes, † NO † YES minerals, fossils, caves). (See Part 1. E.2.g) If “Yes”, answer questions a - c. If “No”, move on to Section 3. Relevant No, or Moderate Part I small to large Question(s) impact impact may may occur occur a. Identify the specific land form(s) attached: ________________________________ E2g 9 9 ___________________________________________________________________ b. The proposed action may affect or is adjacent to a geological feature listed as a E3c 9 9 registered National Natural Landmark. Specific feature: _____________________________________________________ c. Other impacts: ______________________________________________________ 9 9 ___________________________________________________________________ 3. Impacts on Surface Water The proposed action may affect one or more wetlands or other surface water † NO ✔ † YES bodies (e.g., streams, rivers, ponds or lakes). (See Part 1. D.2, E.2.h) If “Yes”, answer questions a - l. If “No”, move on to Section 4. Relevant No, or Moderate Part I small to large Question(s) impact impact may may occur occur a. The proposed action may create a new water body. D2b, D1h 9 ✔ 9 b. The proposed action may result in an increase or decrease of over 10% or more than a D2b 9 ✔ 9 10 acre increase or decrease in the surface area of any body of water. c. The proposed action may involve dredging more than 100 cubic yards of material D2a 9 ✔ 9 from a wetland or water body. d. The proposed action may involve construction within or adjoining a freshwater or E2h 9 ✔ 9 tidal wetland, or in the bed or banks of any other water body. e. The proposed action may create turbidity in a waterbody, either from upland erosion, D2a, D2h 9 ✔ 9 runoff or by disturbing bottom sediments. f. The proposed action may include construction of one or more intake(s) for withdrawal D2c 9 ✔ 9 of water from surface water. g. The proposed action may include construction of one or more outfall(s) for discharge D2d 9 ✔ 9 of wastewater to surface water(s). h. The proposed action may cause soil erosion, or otherwise create a source of D2e 9 ✔ 9 stormwater discharge that may lead to siltation or other degradation of receiving water bodies. i. The proposed action may affect the water quality of any water bodies within or E2h 9 ✔ 9 downstream of the site of the proposed action. j. The proposed action may involve the application of pesticides or herbicides in or D2q, E2h 9 ✔ 9 around any water body. k. The proposed action may require the construction of new, or expansion of existing, D1a, D2d 9 ✔ 9 wastewater treatment facilities. Page 2 of 10

l. Other impacts: _______________________________________________________ 9 ✔ 9 ___________________________________________________________________ 4. Impact on groundwater The proposed action may result in new or additional use of ground water, or ✔ † NO † YES may have the potential to introduce contaminants to ground water or an aquifer. (See Part 1. D.2.a, D.2.c, D.2.d, D.2.p, D.2.q, D.2.t) If “Yes”, answer questions a - h. If “No”, move on to Section 5. Relevant No, or Moderate Part I small to large Question(s) impact impact may may occur occur a. The proposed action may require new water supply wells, or create additional demand D2c 9 9 on supplies from existing water supply wells. b. Water supply demand from the proposed action may exceed safe and sustainable D2c 9 9 withdrawal capacity rate of the local supply or aquifer. Cite Source: ________________________________________________________ c. The proposed action may allow or result in residential uses in areas without water and D1a, D2c 9 9 sewer services. d. The proposed action may include or require wastewater discharged to groundwater. D2d, E2l 9 9 e. The proposed action may result in the construction of water supply wells in locations D2c, E1f, 9 9 where groundwater is, or is suspected to be, contaminated. E1g, E1h f. The proposed action may require the bulk storage of petroleum or chemical products D2p, E2l 9 9 over ground water or an aquifer. g. The proposed action may involve the commercial application of pesticides within 100 E2h, D2q, 9 9 feet of potable drinking water or irrigation sources. E2l, D2c h. Other impacts: ______________________________________________________ 9 9 __________________________________________________________________ 5. Impact on Flooding The proposed action may result in development on lands subject to flooding. † NO ✔ † YES (See Part 1. E.2) If “Yes”, answer questions a - g. If “No”, move on to Section 6. Relevant No, or Moderate Part I small to large Question(s) impact impact may may occur occur a. The proposed action may result in development in a designated floodway. E2i 9 9 b. The proposed action may result in development within a 100 year floodplain. E2j 9 9 c. The proposed action may result in development within a 500 year floodplain. E2k 9 9 d. The proposed action may result in, or require, modification of existing drainage D2b, D2e 9 9 patterns. e. The proposed action may change flood water flows that contribute to flooding. D2b, E2i, 9 9 E2j, E2k f. If there is a dam located on the site of the proposed action, is the dam in need of repair, E1e 9 9 or upgrade? Page 3 of 10

g. Other impacts: ______________________________________________________ 9 9 ___________________________________________________________________ 6. Impacts on Air The proposed action may include a state regulated air emission source. † ✔ NO † YES (See Part 1. D.2.f., D.2.h, D.2.g) If “Yes”, answer questions a - f. If “No”, move on to Section 7. Relevant No, or Moderate Part I small to large Question(s) impact impact may may occur occur a. If the proposed action requires federal or state air emission permits, the action may also emit one or more greenhouse gases at or above the following levels: i. More than 1000 tons/year of carbon dioxide (CO2) D2g 9 9 ii. More than 3.5 tons/year of nitrous oxide (N2O) D2g 9 9 iii. More than 1000 tons/year of carbon equivalent of perfluorocarbons (PFCs) D2g 9 9 iv. More than .045 tons/year of sulfur hexafluoride (SF6) D2g 9 9 D2g 9 9 v. More than 1000 tons/year of carbon dioxide equivalent of hydrochloroflourocarbons (HFCs) emissions vi. 43 tons/year or more of methane D2h 9 9 b. The proposed action may generate 10 tons/year or more of any one designated D2g 9 9 hazardous air pollutant, or 25 tons/year or more of any combination of such hazardous air pollutants. c. The proposed action may require a state air registration, or may produce an emissions D2f, D2g 9 9 rate of total contaminants that may exceed 5 lbs. per hour, or may include a heat source capable of producing more than 10 million BTU=s per hour. d. The proposed action may reach 50% of any of the thresholds in “a” through “c”, D2g 9 9 above. e. The proposed action may result in the combustion or thermal treatment of more than 1 D2s 9 9 ton of refuse per hour. f. Other impacts: ______________________________________________________ 9 9 __________________________________________________________________ 7. Impact on Plants and Animals The proposed action may result in a loss of flora or fauna. (See Part 1. E.2. m.-q.) † NO † YES If “Yes”, answer questions a - j. If “No”, move on to Section 8. Relevant No, or Moderate Part I small to large Question(s) impact impact may may occur occur a. The proposed action may cause reduction in population or loss of individuals of any E2o 9 ✔ 9 threatened or endangered species, as listed by New York State or the Federal government, that use the site, or are found on, over, or near the site. b. The proposed action may result in a reduction or degradation of any habitat used by E2o 9 ✔ 9 any rare, threatened or endangered species, as listed by New York State or the federal government. c. The proposed action may cause reduction in population, or loss of individuals, of any E2p 9 ✔ 9 species of special concern or conservation need, as listed by New York State or the Federal government, that use the site, or are found on, over, or near the site. d. The proposed action may result in a reduction or degradation of any habitat used by E2p 9 ✔ 9 any species of special concern and conservation need, as listed by New York State or the Federal government. Page 4 of 10

e. The proposed action may diminish the capacity of a registered National Natural E3c 9 ✔ 9 Landmark to support the biological community it was established to protect. f. The proposed action may result in the removal of, or ground disturbance in, any E2n 9 ✔ 9 portion of a designated significant natural community. Source: ____________________________________________________________ g. The proposed action may substantially interfere with nesting/breeding, foraging, or E2m 9 ✔ 9 over-wintering habitat for the predominant species that occupy or use the project site. h. The proposed action requires the conversion of more than 10 acres of forest, 9 ✔ 9 E1b grassland or any other regionally or locally important habitat. Habitat type & information source: ______________________________________ __________________________________________________________________ i. Proposed action (commercial, industrial or recreational projects, only) involves use of D2q 9 ✔ 9 herbicides or pesticides. j. Other impacts: ______________________________________________________ 9 9 __________________________________________________________________ 8. Impact on Agricultural Resources The proposed action may impact agricultural resources. (See Part 1. E.3.a. and b.) † NO † YES If “Yes”, answer questions a - h. If “No”, move on to Section 9. Relevant No, or Moderate Part I small to large Question(s) impact impact may may occur occur a. The proposed action may impact soil classified within soil group 1 through 4 of the E2c, E3b 9 ✔ 9 NYS Land Classification System. b. The proposed action may sever, cross or otherwise limit access to agricultural land E1a, Elb 9 ✔ 9 (includes cropland, hayfields, pasture, vineyard, orchard, etc). c. The proposed action may result in the excavation or compaction of the soil profile of E3b 9 ✔ 9 active agricultural land. d. The proposed action may irreversibly convert agricultural land to non-agricultural E1b, E3a 9 ✔ 9 uses, either more than 2.5 acres if located in an Agricultural District, or more than 10 acres if not within an Agricultural District. e. The proposed action may disrupt or prevent installation of an agricultural land El a, E1b 9 ✔ 9 management system. f. The proposed action may result, directly or indirectly, in increased development C2c, C3, 9 ✔ 9 potential or pressure on farmland. D2c, D2d g. The proposed project is not consistent with the adopted municipal Farmland C2c 9 ✔ 9 Protection Plan. h. Other impacts: ________________________________________________________ 9 ✔ 9 Page 5 of 10

9. Impact on Aesthetic Resources The land use of the proposed action are obviously different from, or are in ✔ † NO † YES sharp contrast to, current land use patterns between the proposed project and a scenic or aesthetic resource. (Part 1. E.1.a, E.1.b, E.3.h.) If “Yes”, answer questions a - g. If “No”, go to Section 10. Relevant No, or Moderate Part I small to large Question(s) impact impact may may occur occur a. Proposed action may be visible from any officially designated federal, state, or local E3h 9 9 scenic or aesthetic resource. b. The proposed action may result in the obstruction, elimination or significant E3h, C2b 9 9 screening of one or more officially designated scenic views. c. The proposed action may be visible from publicly accessible vantage points: E3h i. Seasonally (e.g., screened by summer foliage, but visible during other seasons) 9 9 ii. Year round 9 9 d. The situation or activity in which viewers are engaged while viewing the proposed E3h action is: E2q, i. Routine travel by residents, including travel to and from work 9 9 ii. Recreational or tourism based activities E1c 9 9 e. The proposed action may cause a diminishment of the public enjoyment and E3h 9 9 appreciation of the designated aesthetic resource. f. There are similar projects visible within the following distance of the proposed D1a, E1a, 9 9 project: D1f, D1g 0-1/2 mile ½ -3 mile 3-5 mile 5+ mile g. Other impacts: ______________________________________________________ 9 9 __________________________________________________________________ 10. Impact on Historic and Archeological Resources The proposed action may occur in or adjacent to a historic or archaeological † NO ✔ † YES resource. (Part 1. E.3.e, f. and g.) If “Yes”, answer questions a - e. If “No”, go to Section 11. Relevant No, or Moderate Part I small to large Question(s) impact impact may may occur occur a. The proposed action may occur wholly or partially within, or substantially contiguous to, any buildings, archaeological site or district which is listed on the National or E3e 9 9 State Register of Historical Places, or that has been determined by the Commissioner of the NYS Office of Parks, Recreation and Historic Preservation to be eligible for listing on the State Register of Historic Places. b. The proposed action may occur wholly or partially within, or substantially contiguous E3f 9 9 to, an area designated as sensitive for archaeological sites on the NY State Historic Preservation Office (SHPO) archaeological site inventory. c. The proposed action may occur wholly or partially within, or substantially contiguous E3g 9 9 to, an archaeological site not included on the NY SHPO inventory. Source: ____________________________________________________________ Page 6 of 10

d. Other impacts: ______________________________________________________ 9 9 __________________________________________________________________ If any of the above (a-d) are answered “Moderate to large impact may e. occur”, continue with the following questions to help support conclusions in Part 3: i. The proposed action may result in the destruction or alteration of all or part E3e, E3g, 9 9 of the site or property. E3f ii. The proposed action may result in the alteration of the property’s setting or E3e, E3f, 9 9 integrity. E3g, E1a, E1b iii. The proposed action may result in the introduction of visual elements which E3e, E3f, 9 9 are out of character with the site or property, or may alter its setting. E3g, E3h, C2, C3 11. Impact on Open Space and Recreation The proposed action may result in a loss of recreational opportunities or a † NO ✔ † YES reduction of an open space resource as designated in any adopted municipal open space plan. (See Part 1. C.2.c, E.1.c., E.2.q.) If “Yes”, answer questions a - e. If “No”, go to Section 12. Relevant No, or Moderate Part I small to large Question(s) impact impact may may occur occur a. The proposed action may result in an impairment of natural functions, or “ecosystem D2e, E1b 9 9 services”, provided by an undeveloped area, including but not limited to stormwater E2h, storage, nutrient cycling, wildlife habitat. E2m, E2o, E2n, E2p b. The proposed action may result in the loss of a current or future recreational resource. C2a, E1c, 9 9 C2c, E2q c. The proposed action may eliminate open space or recreational resource in an area C2a, C2c 9 9 with few such resources. E1c, E2q d. The proposed action may result in loss of an area now used informally by the C2c, E1c 9 9 community as an open space resource. e. Other impacts: _____________________________________________________ 9 9 _________________________________________________________________ 12. Impact on Critical Environmental Areas The proposed action may be located within or adjacent to a critical † NO ✔ † YES environmental area (CEA). (See Part 1. E.3.d) If “Yes”, answer questions a - c. If “No”, go to Section 13. Relevant No, or Moderate Part I small to large Question(s) impact impact may may occur occur a. The proposed action may result in a reduction in the quantity of the resource or E3d 9 9 characteristic which was the basis for designation of the CEA. b. The proposed action may result in a reduction in the quality of the resource or E3d 9 9 characteristic which was the basis for designation of the CEA. c. Other impacts: ______________________________________________________ 9 9 __________________________________________________________________ Page 7 of 10

13. Impact on Transportation The proposed action may result in a change to existing transportation systems. ✔ † NO † YES (See Part 1. D.2.j) If “Yes”, answer questions a - f. If “No”, go to Section 14. Relevant No, or Moderate Part I small to large Question(s) impact impact may may occur occur a. Projected traffic increase may exceed capacity of existing road network. D2j 9 9 b. The proposed action may result in the construction of paved parking area for 500 or D2j 9 9 more vehicles. c. The proposed action will degrade existing transit access. D2j 9 9 d. The proposed action will degrade existing pedestrian or bicycle accommodations. D2j 9 9 e. The proposed action may alter the present pattern of movement of people or goods. D2j 9 9 f. Other impacts: ______________________________________________________ 9 9 __________________________________________________________________ 14. Impact on Energy The proposed action may cause an increase in the use of any form of energy. † NO ✔ † YES (See Part 1. D.2.k) If “Yes”, answer questions a - e. If “No”, go to Section 15. Relevant No, or Moderate Part I small to large Question(s) impact impact may may occur occur a. The proposed action will require a new, or an upgrade to an existing, substation. D2k 9 9 b. The proposed action will require the creation or extension of an energy transmission D1f, 9 9 or supply system to serve more than 50 single or two-family residences or to serve a D1q, D2k commercial or industrial use. c. The proposed action may utilize more than 2,500 MWhrs per year of electricity. D2k 9 9 d. The proposed action may involve heating and/or cooling of more than 100,000 square D1g 9 9 feet of building area when completed. e. Other Impacts: ________________________________________________________ ____________________________________________________________________ 15. Impact on Noise, Odor, and Light The proposed action may result in an increase in noise, odors, or outdoor lighting. † NO † YES (See Part 1. D.2.m., n., and o.) If “Yes”, answer questions a - f. If “No”, go to Section 16. Relevant No, or Moderate Part I small to large Question(s) impact impact may may occur occur a. The proposed action may produce sound above noise levels established by local D2m ✔9 9 regulation. b. The proposed action may result in blasting within 1,500 feet of any residence, D2m, E1d 9 ✔ 9 hospital, school, licensed day care center, or nursing home. c. The proposed action may result in routine odors for more than one hour per day. D2o 9 ✔ 9 Page 8 of 10

d. The proposed action may result in light shining onto adjoining properties. D2n 9 ✔ 9 e. The proposed action may result in lighting creating sky-glow brighter than existing D2n, E1a 9 ✔ 9 area conditions. f. Other impacts: ______________________________________________________ 9 ✔ 9 __________________________________________________________________ 16. Impact on Human Health The proposed action may have an impact on human health from exposure ✔ † NO † YES to new or existing sources of contaminants. (See Part 1.D.2.q., E.1. d. f. g. and h.) If “Yes”, answer questions a - m. If “No”, go to Section 17. Relevant No,or Moderate Part I small to large Question(s) impact impact may may cccur occur a. The proposed action is located within 1500 feet of a school, hospital, licensed day E1d 9 9 care center, group home, nursing home or retirement community. b. The site of the proposed action is currently undergoing remediation. E1g, E1h 9 9 c. There is a completed emergency spill remediation, or a completed environmental site E1g, E1h 9 9 remediation on, or adjacent to, the site of the proposed action. d. The site of the action is subject to an institutional control limiting the use of the E1g, E1h 9 9 property (e.g., easement or deed restriction). e. The proposed action may affect institutional control measures that were put in place E1g, E1h 9 9 to ensure that the site remains protective of the environment and human health. f. The proposed action has adequate control measures in place to ensure that future D2t 9 9 generation, treatment and/or disposal of hazardous wastes will be protective of the environment and human health. g. The proposed action involves construction or modification of a solid waste D2q, E1f 9 9 management facility. h. The proposed action may result in the unearthing of solid or hazardous waste. D2q, E1f 9 9 i. The proposed action may result in an increase in the rate of disposal, or processing, of D2r, D2s 9 9 solid waste. j. The proposed action may result in excavation or other disturbance within 2000 feet of E1f, E1g 9 9 a site used for the disposal of solid or hazardous waste. E1h k. The proposed action may result in the migration of explosive gases from a landfill E1f, E1g 9 9 site to adjacent off site structures. l. The proposed action may result in the release of contaminated leachate from the D2s, E1f, 9 9 project site. D2r m. Other impacts: ______________________________________________________ __________________________________________________________________ Page 9 of 10

17. Consistency with Community Plans The proposed action is not consistent with adopted land use plans. † NO ✔ † YES (See Part 1. C.1, C.2. and C.3.) If “Yes”, answer questions a - h. If “No”, go to Section 18. Relevant No, or Moderate Part I small to large Question(s) impact impact may may occur occur a. The proposed action’s land use components may be different from, or in sharp C2, C3, D1a 9 9 contrast to, current surrounding land use pattern(s). E1a, E1b b. The proposed action will cause the permanent population of the city, town or village C2 9 9 in which the project is located to grow by more than 5%. c. The proposed action is inconsistent with local land use plans or zoning regulations. C2, C2, C3 9 9 d. The proposed action is inconsistent with any County plans, or other regional land use C2, C2 9 9 plans. e. The proposed action may cause a change in the density of development that is not C3, D1c, 9 9 supported by existing infrastructure or is distant from existing infrastructure. D1d, D1f, D1d, Elb f. The proposed action is located in an area characterized by low density development C4, D2c, D2d 9 9 that will require new or expanded public infrastructure. D2j g. The proposed action may induce secondary development impacts (e.g., residential or C2a 9 9 commercial development not included in the proposed action) h. Other: _____________________________________________________________ 9 9 __________________________________________________________________ 18. Consistency with Community Character The proposed project is inconsistent with the existing community character. † NO ✔ † YES (See Part 1. C.2, C.3, D.2, E.3) If “Yes”, answer questions a - g. If “No”, proceed to Part 3. Relevant No, or Moderate Part I small to large Question(s) impact impact may may occur occur a. The proposed action may replace or eliminate existing facilities, structures, or areas E3e, E3f, E3g 9 9 of historic importance to the community. b. The proposed action may create a demand for additional community services (e.g. C4 9 9 schools, police and fire) c. The proposed action may displace affordable or low-income housing in an area where C2, C3, D1f 9 9 there is a shortage of such housing. D1g, E1a d. The proposed action may interfere with the use or enjoyment of officially recognized C2, E3 9 9 or designated public resources. e. The proposed action is inconsistent with the predominant architectural scale and C2, C3 9 9 character. f. Proposed action is inconsistent with the character of the existing natural landscape. C2, C3 9 9 E1a, E1b E2g, E2h g. Other impacts: ______________________________________________________ 9 9 __________________________________________________________________ PRINT FULL FORM Page 10 of 10

Agency Use Only [IfApplicable] Project : Date : Full Environmental Assessment Form Part 3 - Evaluation of the Magnitude and Importance of Project Impacts and Determination of Significance Part 3 provides the reasons in support of the determination of significance. The lead agency must complete Part 3 for every question in Part 2 where the impact has been identified as potentially moderate to large or where there is a need to explain why a particular element of the proposed action will not, or may, result in a significant adverse environmental impact. Based on the analysis in Part 3, the lead agency must decide whether to require an environmental impact statement to further assess the proposed action or whether available information is sufficient for the lead agency to conclude that the proposed action will not have a significant adverse environmental impact. By completing the certification on the next page, the lead agency can complete its determination of significance. Reasons Supporting This Determination: To complete this section: • Identify the impact based on the Part 2 responses and describe its magnitude. Magnitude considers factors such as severity, size or extent of an impact. • Assess the importance of the impact. Importance relates to the geographic scope, duration, probability of the impact occurring, number of people affected by the impact and any additional environmental consequences if the impact were to occur. • The assessment should take into consideration any design element or project changes. • Repeat this process for each Part 2 question where the impact has been identified as potentially moderate to large or where there is a need to explain why a particular element of the proposed action will not, or may, result in a significant adverse environmental impact. • Provide the reason(s) why the impact may, or will not, result in a significant adverse environmental impact • For Conditional Negative Declarations identify the specific condition(s) imposed that will modify the proposed action so that no significant adverse environmental impacts will result. • Attach additional sheets, as needed. 1. Impact on Land: the average depth to water table in the project area is 2.4 ft per the USDA web soil survey. 1. Impact on Land: Approximately 20% of the project will take place in locations with a 15% slope or more per the USDA web soil survey. Determination of Significance - Type 1 and Unlisted Actions SEQR Status: † ✔ Type 1 † Unlisted Identify portions of EAF completed for this Project: † ✔ Part 1 † ✔ Part 2 † ✔ Part 3 FEAF 2019

Upon review of the information recorded on this EAF, as noted, plus this additional support information and considering both the magnitude and importance of each identified potential impact, it is the conclusion of the Town of Boston Town Board as lead agency that: † ✔ A. This project will result in no significant adverse impacts on the environment, and, therefore, an environmental impact statement need not be prepared. Accordingly, this negative declaration is issued. † B. Although this project could have a significant adverse impact on the environment, that impact will be avoided or substantially mitigated because of the following conditions which will be required by the lead agency: There will, therefore, be no significant adverse impacts from the project as conditioned, and, therefore, this conditioned negative declaration is issued. A conditioned negative declaration may be used only for UNLISTED actions (see 6 NYCRR 617.7(d)). † C. This Project may result in one or more significant adverse impacts on the environment, and an environmental impact statement must be prepared to further assess the impact(s) and possible mitigation and to explore alternatives to avoid or reduce those impacts. Accordingly, this positive declaration is issued. Name of Action: Town of Boston Water System Improvements Phase 2 Name of Lead Agency: Town of Boston Water System Improvements Phase 2 Name of Responsible Officer in Lead Agency: Jason Keding Title of Responsible Officer: Supervisor Signature of Responsible Officer in Lead Agency: Date: Signature of Preparer (if different from Responsible Officer) Date: For Further Information: Contact Person: David Hardenbrook Address: 726 Exchange St Suite 920 Telephone Number: (585) 324-0435 E-mail: [email protected] For Type 1 Actions and Conditioned Negative Declarations, a copy of this Notice is sent to: Chief Executive Officer of the political subdivision in which the action will be principally located (e.g., Town / City / Village of) Other involved agencies (if any) Applicant (if any) Environmental Notice Bulletin: http://www.dec.ny.gov/enb/enb.html PRINT FULL FORM Page 2 of 2

SEQR CORRESPONDENCE

COUNTY OF ERIE WILLIAM E. GEARY, JR. DEPARTMENT OF PUBLIC WORKS TELEPHONE:71 6.858.8300 COMMISSIONER RATH BUILDING 14FLOOR FAX: 716.858.8228 February 24, 2026 David Hardenbrook, P.E. CPL 726 Exchange Street Suite 920 Buffalo, NY 1421 O Re: Lead Agency Request Waterline Improvements Multiple County Roads (T) of Boston, County of Erie Dear Mr. Hardenbrook: This Department has received your request for Lead Agency for the above referenced project. Erie County Department of Public Works has no problem with the Town of Boston being Lead Agency for this project. This approval of Lead Agency is only from Erie County Department of Public Works and does not imply that other County Departments concur with this approval, as their response will be coming by separate letter. Further review will commence upon receipt of design plans. Please feel free to call the department at 858-8300 should you have any questions. Sincerely, ERIE COUNTY DEPARTMENT OF PUBLIC WORKS ac Garrett M. Hacker, P.E. Supervisor of Engineering 1 RATH BUILDING • 95 FRANKLIN STREET • BUFFALO, NEW YORK • 14202 • (716) 858-6000 • www.erie.gov

Attn: David Hardenbrook, P.E. Re: Waterline Improvements Date: February 24, 2026 Page: 2 of2 CB cc: Karen Hoak, Deputy Commissioner Highways Darlene Svilokos, P.E., Director of Engineering Gina Wilkolaski, P.E., Traffic Safety Engineer Anthony Scolese, Senior Highway Maintenance Engineer Michael Pasnik, Senior Highway Maintenance Engineer Patrick Baskerville, Senior Highway Maintenance Engineer File: CR-438, CR-227, CR-222, CR-442 2

David Hardenbrook From: dot.sm.r05.SEQR <[email protected]> Sent: Thursday, March 5, 2026 5:15 PM To: David Hardenbrook Subject: Town of Boston Water System Improvements Phase 2; NYSDOT Comments 2026-24 David, The New York State Department of Transportation (NYSDOT) has reviewed the documentation provided for the Town of Boston Water System Improvements Phase 2 and has the following comments:  NYSDOT concurs with the Town of Boston for it to act as the Lead Agency  Based upon the information provided, a NYSDOT highway work permit is not needed at this time. If any changes are made to the site plan and work would be needed in the State right of way, a highway work permit would be required. Thanks, Thomas Nieswiadomy Transportation Analyst Trainee 1 Planning and Program Management New York State Department of Transportation, Region 5 100 Seneca Street, Buffalo, NY 14203 (716) 847-3580 | [email protected] www.dot.ny.gov 1

KATHY HOCHUL Governor AMANDA LEFTON Commissioner March 24, 2026 SENT VIA EMAIL David Hardenbrook CPL Team Buffalo, New York 14210 Dear David Hardenbrook: SEQR Lead Agency Designation Town of Boston Water Improvements Phase 2 Town of Boston, Erie County GID-006356 This is to acknowledge receipt of your notice, dated March 4, 2026, which requested State Environmental Quality Review Act (SEQR) Lead Agency status for the above-noted project. The New York State Department of Environmental Conservation (NYSDEC) concurs that the Town of Boston should act as SEQR Lead Agency. However please be aware of the following: 1. DEC’s amended Article 24, Freshwater Wetlands Jurisdiction and Classification regulations (6 NYCRR Part 664) went into effect on January 1, 2025. Portions of New York State regulated freshwater wetlands, and their adjacent areas may be located in the project area. Although some limited activities are exempt from permitting, most activities that involve disturbance within a wetland or its 100-foot adjacent area require an Environmental Conservation Law (ECL) Article 24, Freshwater Wetlands permit from the DEC. Information on regulated activities within freshwater wetlands and adjacent areas is available on DEC’s website (see Regulated Activities), which contains examples of regulated activities and those exempt from wetland permits. To determine whether the property contains regulated freshwater wetlands, the project sponsor must submit a request for a Parcel Jurisdictional Determination (Parcel JD). A Parcel JD is a determination made by DEC whether a property contains regulated freshwater wetlands or adjacent areas within the parcel boundary. Please use the attached link to request a Parcel JD for the project site: https://dec.ny.gov/nature/waterbodies/wetlands/freshwater-wetlands- program/freshwater-wetland-jurisdictional-determination. If you have any problems submitting the Parcel JD request, please email: [email protected]. Division of Environmental Permits, Region 9 700 Delaware Avenue, Buffalo, NY 14209 | dec.ny.gov | [email protected] | (716) 851-7165

David Hardenbrook March 24, 2026 Page 2 Please note, there is an option for people who have hired consultants, and for other environmental professionals with wetland expertise, to bypass the Albany Parcel Jurisdictional Determination (JD) and follow the Parcel JD-Consultant Option. Guidance on that process is online (via the above referenced link). Please note that Region 9 has some information that is required in addition to the statewide requirements for the Consultant Option (attached). The project sponsor should utilize the attached Region 9 List of Requirements for their submission. The project sponsor must submit these requirements to the Region 9 Bureau of Ecosystem Health email address ([email protected]) with a request to utilize the Consultant Option, and a request to schedule a boundary verification. Please be aware that this option is only to be used to positively confirm wetland presence on the property. A delineation showing no wetlands would not be acceptable and would require the standard Jurisdictional Determination Request Form NYS Freshwater Wetlands Jurisdictional Determination Request Form. If the property contains regulated freshwater wetlands or adjacent areas, further delineation of the wetland boundaries and a Project Jurisdictional Determination (Project JD) may be required. A Project JD is a determination made by the regional DEC office about whether a proposed activity within a parcel containing regulated freshwater wetlands or adjacent areas requires an Article 24 Freshwater Wetlands permit. Project JD requests should be sent to the Region 9 Bureau of Ecosystem Health (BEH) at [email protected]. If regulated freshwater wetlands or adjacent areas are present, all efforts must be made to first avoid disturbing the wetland and adjacent area. If disturbance to the wetland and/or adjacent area cannot be avoided, the project sponsor must submit a Freshwater Wetland permit application and obtain a permit to conduct a regulated activity. In accordance with DEC’s Freshwater Wetlands Permit Requirements Regulations (6 NYCRR Part 663), the applicant would need to justify the disturbance, discuss alternatives and minimize impacts as part of the Freshwater Wetlands permit application. More information on application procedures and permit issuance standards is available on DEC’s website at: https://dec.ny.gov/regulatory/permits-licenses/waterways-coastlines- wetlands/freshwater-wetlands#Determine . 2. The project area may include federally regulated wetlands based on a review of the National Wetlands Inventory wetland mapping. The project sponsor should consult with the United States Army Corps of Engineers (USACE), telephone: 716/879-4330, concerning USACE regulatory jurisdiction to determine if the project will impact federally regulated wetlands or require any other approval from that agency. If federal wetlands are involved, USACE may require the project sponsor to obtain a Section 401 Water Quality Certification (WQC) from NYSDEC. More information related to this requirement can be found on NYSDEC’s website at https://dec.ny.gov/nature/waterbodies/wetlands/freshwater-wetlands- program/conserve/federal-regulatory-programs.

David Hardenbrook March 24, 2026 Page 3 3. Please note that Eighteen Mile Creek has a water classification and standard of A, pursuant to 6 NYCRR Part 837, Item 252. Therefore, any physical alteration (i.e. land clearing, filling, drainage pipe/ditch installation, etc.) to the bed or banks (within 50 feet of the stream) will require an Article 15, Title 5, Protection of Waters Permit from the NYSDEC. 4. Portions of this project are located within Erie County Agricultural District #15. Impacts to the agricultural district should be considered during the review of this action. 5. The project site was noted to be located in an archaeologically sensitive area based on information obtained through the Cultural Resource Information System (CRIS) on the New York State Office of Parks, Recreation and Historic Preservation’s (OPRHP) website at https://cris.parks.ny.gov/. As part of the SEQR process, this concern should be evaluated, unless it can be verified by appropriate documentation that the site has been significantly disturbed in a way that would destroy potential artifacts. Please recognize that normal agricultural activities, such as plowing, would not constitute such land disturbance. If there are any questions regarding this, contact OPRHP (telephone: 518/237-8643). 6. We have reviewed the available information in the New York State Natural Heritage Program databases on known occurrences of rare or state-listed animals and plants, of significant natural communities, and other significant habitats. Bald eagle (Haliaeetus leucocephalus), a NYS listed threatened species, was last identified in 2025 in the Town of Boston. For most sites, comprehensive field surveys have not been conducted. We cannot provide a definitive statement as to the presence or absence of all rare or state-listed species or significant natural communities. This information should not be substituted for on-site surveys that may be required for environmental impact assessment. Depending on the nature of the project and the conditions at the project site, further information from on-site surveys or other sources may be required to fully assess impacts on biological resources. 7. Since project activities will involve land disturbance of 1 acre or more, the project sponsor, owner or operator is required to obtain a State Pollutant Discharge Elimination System General Permit for Stormwater Discharges from Construction Activity (GP-0-25-001). This General Permit requires the project sponsor, owner or operator to control stormwater runoff according to a Stormwater Pollution Prevention Plan (SWPPP), which is to be prepared prior to filing a Notice of Intent (NOI) and prior to commencement of the project. More information on General Permit GP-0-25- 001, as well as information on how to electronically submit the eNOI form, is available on the NYSDEC’s website at www.dec.ny.gov/chemical/43133.html. Information on permitting requirements and preparation of a necessary Stormwater Pollution Prevention Plan (SWPPP) is available on the NYSDEC’s website at www.dec.ny.gov/chemical/8468.html.

David Hardenbrook March 24, 2026 Page 4 The Town of Boston is designated as an MS4 community. The project sponsor, owner or operator of a construction activity that is subject to the requirements of regulated, traditional land use control MS4 shall have their SWPPP reviewed and accepted by the MS4 community. The "MS4 SWPPP Acceptance” form must be signed by the principal executive officer or ranking elected official from the MS4 community, or by a duly authorized representative of that person, and submitted along with the eNOI to receive NYSDEC approval before construction commences. If you have any questions, please feel free to contact Katherine Wachter at [email protected] or 716/851-7165. Sincerely, Lisa M. Czechowicz Regional Permit Administrator Division of Environmental Permits KAW:JB Ec: Hon. Jason Keding, Supervisor, Town of Boston Jonathan Rink, CPL

TOWN OF BOSTON – RESOLUTION NO. 2026-41 ADOPTION OF LATERAL RESTRICTIONS – WATER/SEWER SERVICE WITHIN AGRICULTURAL DISTRICTS WHEREAS, the Town of Boston is undertaking water system improvements within ECWA Boston Water District No. 1 and may establish future water districts along portions of Lango Road, Boston Colden Road (County Road 222), and Cole Road (County Road 442); and WHEREAS, portions of the project area are located within a county adopted, State certified agricultural district; and WHEREAS, the New York State Department of Agriculture and Markets requires the imposition of lateral restrictions on water and sewer service within agricultural districts in order to protect agricultural lands and limit non-farm development; and WHEREAS, the Town Board of the Town of Boston desires to adopt such lateral restrictions consistent with State guidance and applicable law, including Public Health Law §1115; NOW, THEREFORE, BE IT RESOLVED, that the Town of Boston imposes the following conditions, as warranted or recommended, on the management of water/sewer lines located within ECWA Boston Water District No. 1 and future-created Water Districts along portions Lango Road, Boston Colden Road (County Road 222), and Cole Road (County Road 442) within an agricultural district: (1) The only land and/or structures which will be allowed to connect to the proposed waterline or sewer within an agricultural district will be existing structures at the time of construction, future agricultural structures, and land and structures that have already been approved for development by the local governing body prior to the filing of the Final Notice of Intent by the municipality. Land and structures that have been approved for development refer to those properties/structures that have been brought before a local governing body where approval (e.g., subdivision, site plan, and special permit) is needed to move forward with project plans, and the governing body has approved the action. If no local approval is required for the subdivision of land and/or the construction of structures, the municipality accepts the limitation under Public Health Law §1115 that defines a “subdivision,” in part, as “any tract of land which is divided into five or more parcels.” Water and/or sewer service will not be extended to the fifth and subsequent parcels where no local approval is required, and the land is located within a county adopted, State certified agricultural district. (2) If a significant hardship can be shown by an existing resident, the lateral restriction on the resident’s property may be removed by the municipality upon approval by the Department. It is the responsibility of the resident landowner to demonstrate that a hardship exists relative to his or her existing water supply or septic system and clearly demonstrate the need for public water or sewer service. The municipality shall develop a hardship

application to be filed with the municipality, approved by the County Department of Health, and agreed to by the Department of Agriculture and Markets. (3) If it can be demonstrated to the Department’s satisfaction that the landowner requested the county to remove his or her land from an agricultural district at the time of district review and the county legislative body refused to do so, lateral restrictions may be removed by the municipality if the Department determines that the removal of the restriction for the subject parcel(s) would not have an unreasonably adverse effect on the agricultural district. (4) If land is removed from a county adopted, State certified agricultural district and the district have been reviewed by the county legislative body and certified by the Commissioner for modification, lateral restrictions imposed by the municipality are no longer in effect for the parcels of land that have been removed from the agricultural district. AND BE IT FURTHER RESOLVED, that the Town Supervisor and any other appropriate Town officials are hereby authorized to take all actions necessary to implement and enforce the foregoing lateral restrictions. On May 4, 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 Martin [ ] [ ] [ ] [ ] Councilmember Selby [ ] [ ] [ ] [ ] Councilmember Penders [ ] [ ] [ ] [ ] Councilmember Stephan [ ] [ ] [ ] [ ] Supervisor Keding [ ] [ ] [ ] [ ] ____________________________ Sandra L. Quinlan, Town Clerk

PRELIMINARY AND FINAL NOTICE OF INTENT TO UNDERTAKE AN ACTION WITHIN AN AGRICULTURAL DISTRICT TOWN OF BOSTON WATER SYSTEM UPGRADES ERIE COUNTY, NEW YORK I. LOCAL GOVERNMENT PROPOSING THE ACTION Town of Boston 8500 Boston State Rd Boston, NY 14025 II. AGRICULTURAL DISTRICT AFFECTED BY ACTION Erie County Agricultural District No. 15 III. ACREAGE AFFECTED BY ACTION Total Acreage of Agricultural District Parcels within Project Area 1,337.46 Acres Total Acreage within Agricultural 2.36 acres (79,667.20 SF) - assuming a District Disturbed by Construction 10ft. wide construction zone confined to the road right of way and permanent easement areas. IV. LOCATION OF ACTION Town of Boston – Water System Upgrades (See Figure No. 1- Project Location Map) Preliminary and Final Notice of Intent April 2026 Town of Boston – Water System Improvements 1 CPL

V. FARMS AFFECTED BY ACTION The attached table lists farms and/or agricultural parcels that are within Erie County Agricultural District No. 15 and within the proposed project area. VI. AGRICULTURAL IMPACT STATEMENT A. PROJECT DESCRIPTION The proposed action involves installing approximately 32,000 linear feet (LF) of 8‑inch, 10‑inch, and 12‑inch water main along Boston State Road (NYS 391/CR 227), Back Creek Road (CR 438), Old Orchard Drive, Boston Colden Road (CR 222), Lango Road, and Cole Road (CR 442). These improvements address deteriorating infrastructure and extend service to additional properties within the Town. Approximately 9,600 LF of additional water main will also require lateral restrictions along Boston Colden Road, Lango Road, and Cole Road. The majority of the site consists of lawn areas, woodlands, and fields. However, portions of the project route include stream crossings, driveways, and roads. Erie County Agricultural District No. 15 encompasses the Towns of Boston, North Collins, Concord, Sardinia, and Holland. Properties within the district that border the project corridor are shown in Figure No. 2. Approximately 2.36 acres of farmland will be affected through permanent easements, primarily located within or immediately adjacent to existing public and private rights‑of‑way. No additional conversion of active farmland is expected beyond these easement areas. All construction will be completed in accordance with local regulations and meet applicable standards. B. Description of Agricultural Setting Figure No. 2 Agricultural Districts Erie County shows the parcels located within Erie County Agricultural District No. 15 that would be affected by the proposed project. Zoning within the proposed project area varies widely throughout the Town of Boston – Water District 1 and 2 but consists mostly of residential properties and agricultural land. C. Assessment of Short-Term and Long-Term Agricultural Impacts There are no adverse agricultural effects anticipated as a result of the proposed action. This action is not intended to promote growth of residential, commercial, or industrial users within the Agricultural Districts. Any short-term impacts as a result of the proposed action will be due to construction-related activities. The majority of the water main construction will occur in existing road rights-of-way or new permeant easements, and in accordance with local regulations as well as applicable AWWA standards. Preliminary and Final Notice of Intent April 2026 Town of Boston – Water System Improvements 2 CPL

All construction within Agricultural District No. 15 will be performed in accordance with “Construction Standards for Water/Sewer Transmission Mains Wholly or Partially Located within an Agricultural District” which is included as an attachment to this notice. Farm landowners who may be directly affected by the proposed action have not expressed any concerns regarding the project to date. D. Mitigation Measures Proposed to Minimize the Adverse Impact Any potential adverse impacts are minimized by mitigation measures as described in “Minimum Construction Standards for Water/Sewer Transmission Mains located Wholly or Partially in an Agricultural District” which is included as an attachment to this Final Notice of Intent. E. Adverse Agricultural Effects Which Cannot Be Avoided Existing farm transportation operations may be temporarily impacted by the proposed action during the construction phase. The water main installation route will also be located immediately adjacent to actively farmed land in the Erie County Agricultural District No. 15. F. Alternatives To The Proposed Action There are no practical alternatives to the proposed action within the Agricultural District. G. Irreversible/Irretrievable Commitments of Agricultural Resources There are no irreversible or irretrievable commitments of agricultural resources anticipated as a result of the proposed action. H. Aspects Which May Encourage Non-Farm Development No change in use of Agricultural/Residential lands within the Agricultural District is proposed by this action. There are no anticipated long-term impacts to the Agricultural District as a result of the proposed action including no change in use of agricultural/residential lands within the Agricultural District. VII. COMMENCEMENT OF PROPOSED ACTION The anticipated starting date for the proposed project is Fall 2026 with construction finishing in Fall 2027. Preliminary and Final Notice of Intent April 2026 Town of Boston – Water System Improvements 3 CPL

VIII. REPRESENTATIVE FOR RESPONDING TO DEPARTMENT INQUIRIES The Preliminary and Final Notice of Intent has been prepared by the Town of Boston’s Engineering Consultant, CPL. Any comments or questions in connection with this Notice may be directed to: CPL David Hardenbrook, P.E. 726 Exchange Street, Suite 920 Buffalo, NY 14210 (585)-324-0435 IX. ADDITIONAL INFORMATION FOR THE ADVANCE OF PUBLIC FUNDS Funding for the project will come from the United States Department of Agriculture (USDA). Contact: Brenda Smith Community Programs Director United States Department of Agriculture (USDA) 441 S. Salina St., Suite 357 Syracuse, New York 13202 X. AUTHORIZED SIGNATURE I, the below signed, do hereby verify that the information contained herein in the Preliminary and Final Notice of Intent, prepared for the Town of Boston, is truthful and accurate to the best of my knowledge _______________________________________ __________________ Jason Keding, Supervisor Date Town of Boston Preliminary and Final Notice of Intent April 2026 Town of Boston – Water System Improvements 4 CPL

AM RD RG BU PA RK 3/3/2026 4:44 PM TOWN OF ORCHARD PARK TOWN OF AURORA TOWN OF BOSTON TOWN OF COLDEN Date last plotted: MEADOW DRIVE BO STO N ST ATE RO AD . (NYS DR E PL 391) RIP CREEKSIDE CT CPL | Architecture Engineering Plan 7) 43 R 3/3/2026 4:44 PM . (C RD AN M 726 Exchange Street, Suite 920 ER M ZIM Buffalo, NY 14210 BA C K C RE EK RD EXISTING PUMP STATION . (C R CPLteam.com 43 8) (TYP. OF 3) Date last accessed: NY ENGINEERING FIRM CERTIFICATE #0021419 HOMESTEAD RD. C:\Users\SSimko\DC\ACCDocs\CPL\R25.17975.00-Boston_T - Water Main Improv Phase 2\Project Files\01 Design\03 Civil\Permitting\Ag & Markets\Boston P2 Quad Map.dwg CLOVERFIELD DR. CH JOHNS TERRACE ESTN OLD ORCH CRESTWOOD WATER TOWN OF BOSTON ARD UT RID DR. DEANNA DR. GE STORAGE TANK TOWN OF EDEN BOSTO RD. (CR N STA 55 2) TE RD. (CR 227 ) WILDWOOD DR. ) (CR 438 LIUS RD. OMPHA PROJECT INFORMATION LU DON DR. Project Number R25.17975.00 MAY DR. Client Name TOWN OF BOSTON PATCHIN RD. WOLHOETER WATER STORAGE TANK Project Name PHASE 2 WATER SYSTEM IMPROVEMENTS Project Address 8500 BOSTON STATE RD., BOSTON, N 14025 WEST HILLCROFT DR. BACK CREEK RD. (CR 438) COLE RD. (CR 442) RICE HILL WATER STORAGE TANK COLE RD. (CR 442) SHEET INFORMATION Issued Scale RD. RICE HILL 2/26/2026 1" = 3000' TOWN OF COLDEN TOWN OF BOSTON Drawn By Checked By MILL STR EET (CR 543) BO STO N BOSTON CROSS RD. (CR 443) SPS DKH STA TE Drawing Title RD . (C R 22 ) 7) 2 LANE 22 ET R PROJECT LOCATION MA SUNS . (C RD EN LD CO N STO BO PO WER LIN E RD . LEGEND RD. (CR 222) BOSTON COLDEN Sebastian Simko LANGO RD. Drawing Number Sheet size: 11x17 Plotted By: Drawing Name: FIG. 1

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D PA RK 3/10/2026 11:23 AM TOWN OF ORCHARD PARK TOWN OF BOSTON Date last plotted: MEADOW DRIVE BO STO N ST ATE RO AD . DR (N YS E PL 391) RIP CREEKSIDE CT 28 COLE RD. (CR 442) 7) CPL | Architecture Engineering Plan 43 R . (C RD AN M ER M 3/3/2026 4:46 PM ZIM BA C K C RE 726 Exchange Street, Suite 920 Buffalo, NY 14210 EK RD EXISTING PUMP STATION . (C R 43 8) (TYP. OF 3) CPLteam.com Date last accessed: NY ENGINEERING FIRM CERTIFICATE #0021419 27 HOMESTEAD RD. 27 C:\Users\RJGREEN\DC\ACCDocs\CPL\R25.17975.00-Boston_T - Water Main Improv Phase 2\Project Files\01 Design\03 Civil\Permitting\Ag & Markets\Boston P2 Quad Map.dwg CLOVERFIELD DR. CH JOHNS TERRACE ESTN OLD OR CRESTWOOD WATER CHAR D DR UT RID . DEANNA DR. GE STORAGE TANK BOSTO RD. (CR N STA 2)55 TE RD. COLE RD. (CR 442) (CR 227 ) WILDWOOD DR. ) (CR 438 LIUS RD. 26 OMPHA 25 LU DON DR. PROJECT INFORMATION Project Number 24 MAY DR. R25.17975.00 Client Name PATCHIN RD. 22 23 TOWN OF BOSTON 21 Project Name 20 PHASE 2 WATER 19 SYSTEM 17 18 IMPROVEMENTS Project Address 8500 BOSTON STATE RD., BOSTON, N WEST HILLCROFT DR. 16 14025 BACK CREEK RD. (CR 438) 28 COLE RD. (CR 442) RICE HILL WATER STORAGE TANK 27 15 2) 27 22 CR 14 .( COLE RD. (CR 442) RD EN LD 26 CO 25 24 T ON RICE HILL RD. BO S SHEET INFORMATION PO 23 22 WE Issued Scale 11 21 RL 13 2/26/2026 1" = 900' 20 INE 19 17 18 12 RD Drawn By Checked By . BOSTON CROSS RD. (CR 443) 10 16 9 SPS DKH 543) BO EET (CR MILL STR STO N 1 STA TE RD . (C 8 R 15 22 ) 7) 22 ET LA NE R2 SUNS . (C Drawing Title 14 RD 4 EN LD CO N RD. (CR 222) N AGRICULTURAL DISTRICT STO BOSTON COLDE BO PO 2 WER 11 13 3 LIN 12 E RD . 10 9 ERIE COUNTY 1 8 4 4 RD. (CR 222) BOSTON COLDEN 2 LEGEND 3 4 LANGO RD. 5 RJ Green LANGO RD. 5 7 6 5 5 Plotted By: 6 Drawing Number Sheet size: 11x17 Drawing Name: FIG. 2 7

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TOWN OF BOSTON WATER SYSTEM UPGRADES PARCELS AFFECTED BY ACTION AREA DISTURBED ID TAX ACCOUNT NUMBER OWNER MAILING ADDRESS MUNICIPALITY TAX CLASS CODE PROPERTY CLASSIFICATION DISTURBANCE REQUIRED (Y/N) PROPERTY FRONTAGE (LF) TOTAL Acreage DISTURBED (LF) AREA DISTURBED (ft²) (ACRES) 1 00-2-14.3 Golabek, Kenneth 9623 Lango Rd Boston, NY 14025 Boston 258 Estate – Other (Estate subclass used by counties in RPSv4) Y 350.00 1.00 350.00 3500.00 0.103 2 00-2-14.21 Taylor, Kenneth W 9665 Lango Rd Boston, NY 14025 Boston 258 Estate – Other (Estate subclass used by counties in RPSv4) Y 425.00 9.49 425.00 4250.00 0.126 3 00-2-14.22 Taylor, Bruce K 9644 Lango Rd Boston, NY 14025 Boston 258 Estate – Other (Estate subclass used by counties in RPSv4) N 490.00 4.21 0.00 0.00 0.000 4 00-2-14.11 Willett, Jeff 9687 Lango Rd Boston, NY 14025 Boston 258 Estate – Other (Estate subclass used by counties in RPSv4) Y 316.00 4.79 316.00 3160.00 0.093 5 00-2-44.1 The Mooney Family Trust Lango Rd Boston, NY 14025 Boston 258 Estate – Other (Estate subclass used by counties in RPSv4) Y 390.00 57.20 390.00 3900.00 0.115 6 00-2-45.1 Schneider, Michael 9721 Lango Rd Boston, NY 14025 Boston 258 Estate – Other (Estate subclass used by counties in RPSv4) Y 675.00 11.92 675.00 6750.00 0.200 7 00-2-8.112 Hull, Leanne 9751 Lango Rd Boston, NY 14025 Boston 258 Estate – Other (Estate subclass used by counties in RPSv4) Y 186.00 3.00 186.00 1860.00 0.055 8 00-2-10 Niagara Mohawk Power Corp 712140 Transmission Land Boston, NY 14025 Boston 258 Estate – Other (Estate subclass used by counties in RPSv4) N 130.00 4.30 0.00 0.00 0.000 9 00-2-11 Cook, Catherine A 7176 Boston Colden Boston, NY 14025 Boston 258 Estate – Other (Estate subclass used by counties in RPSv4) N 347.00 0.68 0.00 0.00 0.000 10 00-2-12 Rich, Brian D 7198 Boston Colden Boston, NY 14025 Boston 258 Estate – Other (Estate subclass used by counties in RPSv4) N 273.00 0.97 0.00 0.00 0.000 11 00-2-15 Rusin, Cecelia M 7179/7207 Boston Colden Boston, NY 14025 Boston 258 Estate – Other (Estate subclass used by counties in RPSv4) Y 1410.00 7.50 1410.00 14100.00 0.417 12 00-2-13 Potter David W. 7210 Boston Colden Boston, NY 14025 Boston 258 Estate – Other (Estate subclass used by counties in RPSv4) N 282.00 0.80 0.00 0.00 0.000 13 00-2-14.12 Golabek Kenneth J & Chery Boston Colden Boston, NY 14025 Boston 258 Estate – Other (Estate subclass used by counties in RPSv4) N 384.00 49.21 0.00 0.00 0.000 14 00-2-32 Blair, Daniel 7253 Boston Colden Boston, NY 14025 Boston 258 Estate – Other (Estate subclass used by counties in RPSv4) Y 180.00 2.00 180.00 1800.00 0.053 15 00-2-33.42 Lukert, George M 7307 Boston Colden Boston, NY 14025 Boston 258 Estate – Other (Estate subclass used by counties in RPSv4) Y 844.00 6.60 844.00 8440.00 0.250 16 00-2-33.6 Markowski Denise Msgt Boston Colden Boston, NY 14025 Boston 258 Estate – Other (Estate subclass used by counties in RPSv4) Y 839.00 9.73 839.00 8390.00 0.248 17 00-2-46.2 Palka, Mark A 7443 Boston Colden Boston, NY 14025 Boston 242 Recreational use Y 411.00 5.20 411.00 4110.00 0.122 18 00-2-46.1 Mazur, Paul D Boston Colden Boston, NY 14025 Boston 242 Recreational use N 327.00 5.81 0.00 0.00 0.000 19 00-2-43.112 Long, Matthew 7444 Boston Colden Boston, NY 14025 Boston 242 Recreational use N 230.00 5.26 0.00 0.00 0.000 20 00-2-45.11 Hartnett, Ryan P 9245 Cole Rd Boston, NY 14025 Boston 242 Recreational use N 653.00 4.02 0.00 0.00 0.000 21 00-2-15.151 Clauss A R Boston Colden Boston, NY 14025 Boston 242 Recreational use Y 282.00 0.73 282.00 2820.00 0.083 22 00-2-15.122 Freeman, Amy L 7401 Boston Cross Rd Boston, NY 14025 Boston 242 Recreational use N 415.00 3.00 0.00 0.00 0.000 23 00-2-21 Clauss Keith & Lynnette 9230 Cole Rd Boston, NY 14025 Boston 242 Recreational use Y 712.00 3.30 712.00 7120.00 0.211 24 00-2-15.121 Rosati, Joseph 9122 Cole Rd Boston, NY 14025 Boston 242 Recreational use N 565.00 19.44 0.00 0.00 0.000 25 00-2-15.141 Grimmer, Michael J 9081 Cole Rd Boston, NY 14025 Boston 242 Recreational use Y 669.00 8.00 669.00 6690.00 0.198 26 00-2-14 American Tower Corp. 9084 Cole Rd Boston, NY 14025 Boston 242 Recreational use N 400.00 1.70 0.00 0.00 0.000 27 00-2-13 Killeen, Allithea E 7393 Boston Cross Rd Boston, NY 14025 Boston 242 Recreational use Y 127.72 1100.00 127.72 1277.20 0.038 28 00-2-13.2 Decker, Phyllis Cole Rd Boston, NY 14025 Boston 242 Recreational use Y 150.00 7.60 150.00 1500.00 0.044 Total: 12,462.72 1,337.46 7,966.72 79,667.20 2.36

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Construction Standards for Water/Sewer Transmission Mains Located Wholly or Partially in an Agricultural District Pipelines Less Than Eight Inches Outer - Diameter The following standards focus on measures, which minimize or mitigate the impacts on farmland from small pipeline trenching/construction. These standards cover practical agricultural issues including: pipeline depth-of-cover, topsoil protection, waste stone/rock materials, soil rutting and compaction, and existing and future farm drainage. Pipeline Depth-of-Cover Pipeline depth within the soil profile is important from the farming standpoint due to the permanence of a pipe's position in the soil profile. Inappropriate depth of a water/sewer line will diminish the current and future farm operators' capacities to administer the scope of land-fitting practices required to meet specialized cropping needs. Such practices can range from deep tillage to the installation of subsurface tile drain lines. From the pipeline operator's standpoint, appropriate depth-of-cover is essential for protection against puncture from surface disturbance and against bursting due to frost penetration and freeze up. A common minimum depth-of-cover employed in water/sewer pipelines is 4.5 feet. Standard: In agricultural land, the minimum depth-of-cover from restored ground surface to top of the buried pipe will be 4.0 feet. (See "Existing and Future Farm Drainage" regarding depth adjustment.) Topsoil Resource The topsoil layer of the soil profile is the fertile material needed for sustained crop productivity and must be protected against degradation and loss due to pipeline construction activity. Standard: For small pipelines to be constructed in agricultural land the "ditch and spoil-side" topsoil stripping practice should be employed: The topsoil ("A" horizon) of the trench and adjacent trench-spoil storage zones should be stripped down to the top of the subsoil zone. The stripped topsoil should be segregated from all other materials in its separate stockpile at the edge of the construction right-of-way. At least two feet of open buffer shall be maintained between the respective toe of the topsoil stockpile and the nearest toe of the trench-spoil stockpile. Trench Backfill It is important to restore the original soil profile during the trench backfilling stage. Also, if the backfilling phase is completed while there is water in the pipeline trench, long stretches of right-of-way with prolonged soil saturation conditions can occur. Such saturated soil conditions can result in significant restoration difficulties and delays. Standard: The trench should be backfilled with the excavated spoil material. (For areas with stones/rocks, see "Waste Rock.")

The pipeline trench should be thoroughly dewatered prior to backfilling. Topsoil should not be used as trench-backfill. After backfilling the trench with the spoil material, the stripped topsoil should be replaced uniformly over the area from which it was removed. Waste Rock The upper portion of the soil profile (topsoil and upper subsoil) on tillable land contains a relatively low concentration of stones and rocks. Trench excavation for pipelines can unearth substantial quantities of stone and rock spoil from deeper portions of the soil profile. It is important to prevent either large rocks or concentrations of stone material used as backfill from obstructing normal farm tillage operations and disabling farm machinery. Standard: In agricultural land, blasted or excavated bedrock, boulders and concentrations of excavated stone or rock materials should not be returned to the trench any closer than 24 inches from the exposed work surface of the stripped portion of right-of-way. The remainder of the backfill should be limited to suitable subsoil material, backfilled up to top of the exposed work surface. Excess waste/rock stone materials should be removed and then disposed of safely. Soil Rutting and Compaction The construction work/traffic zone of the right-of-way for a small diameter pipeline is not generally stripped of the topsoil. However, construction equipment can seriously rut, compact and damage the topsoil and upper subsoil. Damage from small-diameter pipeline construction is usually the result of work when soils are too wet after rains, or from seasonal saturation. Standard: Project traffic over topsoil on unstripped agricultural land should not be scheduled during seasonally wet soil conditions in early spring or late fall. During the period of right-of-way construction/restoration, the movement of project vehicles and equipment over unstripped topsoil should be halted through periods of soil saturation from rainfall, until the soils are drained sufficiently to avoid rutting. Likewise, vehicle and equipment traffic should be prohibited during periods of thaw, until the upper soil profile is sufficiently frozen to avoid rutting. Existing and Future Farm Drainage Surface drainage ways for storm runoff as well as for the outletting of subsurface drain lines are afforded agricultural lands by natural creeks, swales, ditches, diversion terraces, etc. Subsurface drainage is managed through installed practices of random and pattern tile drain lines. Protection of existing surface and subsurface drainage is important for crop production as is the capability to install future tile drain lines and maintain ditches. Standard: Existing drainage Surface drainage systems affected by the pipeline project should be protected and their function maintained by temporary fluming. Earthen berms of surface drainage systems (e.g. diversion terraces) should not be breached. Where breaching is unavoidable, the earthen berm

will be fully restored by engineering methods and materials consistent with the specifications of the USDA Soil Conservation Service. All severed tile drain lines should be repaired, maintaining original gradient, using methods and materials consistent with the specifications of the USDA Soil Conservation Service. All repairs and protective sleeving should be shouldered firmly at least three feet beyond the limit of the water/sewer line excavation. Future drainage During project planning and design, all operators of affected farmland should be inventoried for future locations of surface or subsurface drainage. All such locations should be noted in the design. Depth and gradient for such future surface or subsurface drainage installation, consistent with USDA Soil Conservation Service engineering specifications, should be accommodated by appropriate engineering of the depth-of-pipeline beyond the minimum burial of 4.0 feet as applicable. Deep Ripping and Stone Removal The dense compaction of the soil should be alleviated together with stone removal prior to the final seedbed preparation. Standard: During periods of relatively low to moderate soil moisture, the affected right-of-way should be alternately deep chiseled and rock-picked until uplifted stone/rock materials of four inches and larger size are cleared off the site and disposed of properly. Revised: 10/16/02

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Minimum Construction Standards for Water/Sewer Transmission Mains Located Wholly or Partially in an Agricultural District For Pipelines of Eight Inches or Greater Outer - Diameter The following standards apply to those portions of water/sewer transmission mains measuring eight (8) inches or more in outer-diameter, which are proposed for construction on agricultural land. The standards focus on measures that minimize or mitigate the impacts on farmland from such pipeline trenching/construction. The standards cover practical agricultural issues including: pipeline depth-of- cover, topsoil protection, waste stone/rock materials, soil rutting and compaction, existing and future farm drainage and other farm related facilities. Pipeline Depth-of-Cover Pipeline depth within the soil profile is important from the farming standpoint due to the permanence of a pipe's position in the soil profile. Inappropriate depth of a water/sewer line will diminish current and future farm operators' capacities to administer the scope of land-fitting practices required to meet specialized cropping needs. Such practices can range from deep tillage to the installation of subsurface tile drain lines. From the pipeline operator's standpoint, appropriate depth-of-cover is essential for protection against puncture from surface disturbance and against bursting due to frost penetration and freeze up. A common minimum depth-of-cover employed in water/sewer pipelines is 4.5 feet. Standard: In agricultural land, the minimum depth-of-cover from restored ground surface to top of the buried pipe will be 4.0 feet. (See "Existing and Future Farm Drainage" regarding depth adjustment.) Topsoil Resource Protection The topsoil layer of the soil profile is the fertile material needed for sustained crop productivity. Pipeline construction of this size range is generally ongoing through completion, regardless of soil moisture conditions, and can permanently alter the soil profile throughout the construction right-of-way. The farm soils throughout New York State have only limited ability to recover from the concentrated disturbances of pipeline right-of-way construction activity, due to a thin topsoil layer, humid climate and correspondingly excessive soil moisture for most of the year. Farm soils must be protected against degradation through the exercise of soil protection standards. Standard: The full-width topsoil stripping practice should be employed over the construction right-of-way: The topsoil ("A" horizon) should be stripped down to the top of the subsoil zone for the contiguous width of the construction work/traffic area, trench zone and trench spoil storage area. The stripped topsoil should be segregated from all other materials in a segregated stockpile on top of unstripped topsoil at the far edge of the construction right-of-way on the side opposite from the trench and spoil side.

Trench Backfill and Waste Rock Trench excavation for pipelines can unearth substantial quantities of stone and rock spoil from the various subsoil layers. It is important to restore the original soil profile and prevent either large rocks or concentrations of stone material used as backfill from obstructing normal farm tillage operations and disabling farm machinery. Also, if the backfilling phase is completed while there is water in the pipeline trench, long stretches of right-of-way with prolonged soil saturation conditions can occur. Such saturated soil conditions can result in significant restoration difficulties and delays. Standard: The pipeline trench should be thoroughly dewatered prior to backfilling. The trench should be backfilled with the excavated spoil material and compacted during backfilling to minimize trench settling. Topsoil should not be used as trench-backfill and should remain in its segregated stockpile until all deep ripping and stone removal work is completed. On agricultural land, blasted or excavated bedrock, boulders and concentrations of excavated stone or rock materials should not be returned to the trench any closer than 24 inches from the exposed work surface of the stripped portion of right-of-way. The remainder of the backfill should be limited to suitable subsoil material, backfilled up to the top of the exposed work surface. Excess waste rock/stone materials should be removed and disposed of safely. Deep Ripping and Stone Removal The dense compaction of the exposed subsoil (i.e., the spoil storage area, backfilled trench and construction work and traffic area) must be alleviated together with stone removal prior to the subsequent stages of topsoil replacement and final subsoil shattering. Standard: During periods of relatively low to moderate subsoil moisture, the exposed right-of-way shall be returned to rough grade; deep ripped with heavy duty ripper; and, alternately deep chiseled and rock-picked until uplifted stone/rock materials of four inches and larger size are cleaned off the site and disposed of properly. In subsoils with excessive stony-rocky material in the upper layer, an alternate ripping/stone removal plan should be developed and submitted to the Department of Agruculture and Markets for review in advance of project construction. Topsoil Replacement and Subsoil Shattering Standard: After the initial subsoil ripping, chiseling and stone removal has been completed, the segregated topsoil materials should be uniformly spread across the stripped portion of right-of- way. Topsoil spreading should be conducted only during periods of low to moderate soil moisture to avoid rutting, mixing and recompaction of the soil profile. Topsoil spreading should not be conducted during periods of saturation or frozen ground. Alternative plans should be prepared for suspension of topsoil spreading under such conditions, and soil restoration work should not resume until appropriate moisture conditions occur during the following season. After topsoil replacement, final subsoil shattering using a deep 4-shank paratill with narrow leg spacing should be conducted throughout the disturbed right-of-way to a depth of 18 inches. Large, uplifted rock materials should be picked from the surface and disposed of properly. Final subsoil shattering and rock removal should be conducted only during periods of low to moderate soil moisture and not during periods of saturation or frozen ground. Final subsoil

shattering and rock picking should be suspended when saturated or frozen soil conditions occur. This final phase of restoration can be completed when appropriate moisture conditions return the following season. Existing and Future Farm Drainage Surface drainage ways for storm runoff and for the outletting of subsurface drain lines are afforded agricultural lands by natural creeks, swales, ditches, diversion terraces, etc. Subsurface drainage is managed through installed practices of random and pattern tile drain lines. Protection of existing surface and subsurface drainage is important for crop productivity as is the capacity to install future tile drain lines and maintain ditches. Standard: Existing Drainage Surface drainage systems affected by the pipeline project should be protected and their function maintained by temporary fluming. Earthen berms of surface drainage systems (e.g. diversion terraces) should not be breached. Where breaching is unavoidable, the earthen berm should be fully restored by engineering methods and materials consistent with the specifications of the USDA Soil Conservation Service. All severed tile drain lines should be repaired, maintaining original gradient, using methods and materials consistent with the standards of the NYS Department of Agriculture and Markets. All repairs and protective pipe sleeving or supportive channel iron should be shouldered firmly at least three feet beyond the limit of the water/sewer line excavation. Future Drainage During project planning and design, all operators of affected farmland should be inventoried for future locations of surface or subsurface drainage. All such locations should be noted in the design. Depth and gradient for such future surface or subsurface drainage installation, consistent with USDA Soil Conservation Service engineering specifications, should be accommodated by appropriate engineering of the depth-of-pipeline. Control of Water Piping, Soil Saturation and Seeps Pipeline trench excavation in and immediately upgrade from agricultural areas can alter the natural stratification of soil horizons and natural soil drainage patterns. Standard: The pipeline right-of-way should be monitored for at least one year following restoration for surface seeps and areas of prolonged soil saturation. Such measures as subsurface intercept drain lines should be used to prevent surface seeps and the seasonally prolonged saturation of the backfilled trench zone and adjacent areas. Intercept drain lines should be installed according to the specifications of the USDA Soil Conservation Service. Revised: 10/16/02

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