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ENGAGEMENT LETTER December 18, 2025 Mrs. Cathy Rybczynski, Town Supervisor and Honorable Town Board Members Town of Hamburg 6100 South Park Avenue Hamburg, NY 14075 We are pleased to confirm our understanding of the services we are to provide the Town of Hamburg for the year ended December 31, 2024. Audit Scope and Objectives We will audit the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information, and the disclosures, which collectively comprise the basic financial statements of Town of Hamburg as of and for the year ended December 31, 2024. Accounting standards generally accepted in the United States of America (GAAP) provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement Town of Hamburg’s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to Town of Hamburg’s RSI in accordance with auditing standards generally accepted in the United States of America (GAAS). These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient appropriate evidence to express an opinion or provide any assurance. The following RSI is required by GAAP and will be subjected to certain limited procedures, but will not be audited: 1) Management’s Discussion and Analysis. 2) Budget vs. actual comparison schedules for the General Fund, Part-Town Fund, and Highway Fund. 3) Schedule of the Town’s Proportionate Share of the Net Pension Liability (GASB 68). 4) Schedule of the Town’s Contributions to the NYSLRS Pension Plan (GASB 68). 5) Schedule of changes in the Town’s Total Pension Liability for LOSAP (GASB 73). 6) Schedule of changes in the Town’s Total OPEB Liability (GASB 75). -1- 93