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DRESCHER & MALECKI LLP 2 7 2 1 Tr a n s i t Ro a d , S u i t e 1 1 1 E l m a , N e w Yo r k 1 4 0 5 9 Te l e p h o n e : 7 1 6 . 5 6 5 . 2 2 9 9 Fa x : 7 1 6 . 3 8 9 . 5 1 7 8 January 1, 2026 Honorable Elizabeth Farrell Lorentz, Supervisor Town of Hamburg S6100 South Park Avenue Hamburg, New York 14075 Dear Supervisor Farrell Lorentz: Drescher & Malecki LLP (“D&M”, “we”, “us” or “our”) is pleased to provide the Town of Hamburg, New York (the “Town” or “you”) with the professional services described below. This letter, and the attached Terms and Conditions Addendum and any other attachments incorporated herein (collectively, “Agreement”), confirms our understanding of the terms and objectives of our "accounting services" engagement and the nature and limitations of the services we will provide during the Town’s fiscal year ending December 31, 2026. This engagement between the Town and our firm will be governed by the terms of this Agreement. Accounting Services. We will assist with various accounting services and projects of the Town by providing staffing during the 2026 calendar year. Services may include, but are not limited to, those items listed in Exhibit A. Additionally, D&M will be available for technical questions and issues that arise throughout the course of business. When applicable, we will conduct our engagement in accordance with Statements on Standards for Accounting and Review Services (SSARSs) promulgated by the Accounting and Review Services Committee of the AICPA and comply with the AICPA's Code of Professional Conduct, including the ethical principles of integrity, objectivity, professional competence, and due care. We are not required to, and will not, verify the accuracy or completeness of the information you will provide to us for the engagement or otherwise gather evidence for the purpose of expressing an opinion or a conclusion. Accordingly, we will not express an opinion or a conclusion nor provide any assurance on financial information within our work product. Our engagement cannot be relied upon to identify or disclose any financial information misstatements relating to our work product, including those caused by fraud or error, or to identify or disclose any wrongdoing within the entity or noncompliance with laws and regulations. Nichole M. Ruf is the engagement director for the accounting services specified in this letter. Her responsibilities include supervising D&M’s services performed as part of this engagement and signing or authorizing another qualified firm representative to sign any relevant reports. In performing our services, D&M will comply with the AICPA’s Code of Professional Conduct, which includes the ethical principles applicable to the services we have agreed to perform. Town’s Responsibility. The Town is responsible for the accuracy and completeness of records, documents, explanations, and other information, including significant judgements, you provide to us for the engagement. The Town will provide us with trial balances and other supporting data needed to perform our procedures. The Town is responsible for adopting sound accounting policies to maintain an 73