RECOMMENDATIONS

We recommend the following:

None

ACKNOWLEDGMENT

We shall be pleased to confer on any questions that might arise with respect to any matters in this report.

We desire to express our appreciation for the assistance and courtesies rendered by the Borough officials and employees during the course of the audit.

Very truly yours,

Signature of PKF O'Connor Davies, LLP

PKF O’Connor Davies, LLP

Signature of Anthony Branco

Anthony Branco, CPA, RMA
No. 595

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