RECOMMENDATIONS

We recommend the following:

None

ACKNOWLEDGMENT

During the course of our audit we received the complete cooperation of the various officials of the Borough, and the courtesies extended to us were greatly appreciated.

Should any questions arise as to our comments or should you desire assistance in implementing our recommendations, please do not hesitate to contact us.

Very truly yours,

PKF O’Connor Davies, LLP

Signature of Andrew G. Hodulik
Andrew G. Hodulik, CPA, RMA
No. 406