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Engagement Letter Agreed Upon Procedures – Tax Collector December 18, 2025 Town of Hamburg 6100 South Park Avenue Hamburg, NY 14075 We are pleased to confirm our understanding of the terms of our engagement and the nature and limitations of the services we are to provide for the Town of Hamburg Tax Collector. We will apply the procedures described in the attachment to this letter to Town of Hamburg Town Collector. By signing this engagement letter, you agree to those procedures and acknowledge that the procedures to be performed are appropriate for the intended purpose of the engagement, which is to determine the accuracy of the Town Collector’s records. We understand this engagement is not required pursuant to law, regulation, or contract. Our engagement to apply agreed-upon procedures will be conducted in accordance with attestation standards established by the AICPA. Those standards require that we obtain your written agreement to the procedures to be applied and your acknowledgment that those procedures are appropriate for the intended purpose of the engagement, as described in this letter. A refusal to provide such agreement and acknowledgment will result in our withdrawal from the engagement. No other parties will be requested to agree to the procedures and acknowledge that the procedures performed are appropriate for their purposes. We make no representation that the procedures we will perform are appropriate for the intended purpose of the engagement or for any other purpose. Because the agreed-upon procedures do not constitute an examination or review, we will not express an opinion or conclusion on Town of Hamburg’s Collector records. In addition, we have no obligation to perform any procedures beyond those to which you agree. We plan to begin our procedures on approximately March 19, 2026 and, unless unforeseeable problems are encountered, the engagement should be completed by April 30, 2026. We will issue a written report upon completion of our engagement that lists the procedures performed and our findings. Our report will be addressed to the Town Board of the Town of Hamburg. If we encounter restrictions in performing our procedures, we will discuss the matter with you. If we determine the restrictions are appropriate we will disclose the restrictions in our report. Our report will contain a paragraph indicating that had we performed additional procedures, other matters might have come to our attention that would have been reported to you. Our report is not expected to be restricted to the use of specified parties. There may exist circumstances that, in our professional judgment, will require we withdraw from the engagement., Such circumstances include the following: • You refuse to provide written agreement to the procedures and acknowledge that they are appropriate for the intended purpose of the engagement. • You fail to provide requested written representations, or we conclude that there is sufficient doubt about the competence, integrity, ethical values, or diligence of those providing the written representations, or we conclude that the written representations provided are otherwise not reliable. • We determine that the description of the procedures performed or the corresponding findings are misleading in the circumstances of the engagement. • We determine that restrictions on the performance of procedures are not appropriate. -1- 87