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Village’s Response to Findings Government Auditing Standards requires the auditor to perform limited procedures on the Village's response to the findings identified in our audit and described in the accompanying schedule of findings and questioned costs. The Village's response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response. Purpose of This Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in. considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. R.A. MERCER & €.0,, P.C. 24. Marca £ Co., PC. West Seneca, NY February 28, 2026 45