Mayor Richard B. Smith opened the Board of Trustees work session at 9:00 a.m. on March 7, 2026, at Village Hall with the stated purpose of drafting the 2026–2027 village budget. Present at the meeting were Trustees Kurt J. Meyer, Russell J. von Frank II and Cynthia S. Marsh; Trustee George Gavaris was absent. Also in attendance were Village Clerk-Treasurer Patricia Mulderig; Nissequogue Fire Department Chief William Howard and assistants; Deputy Police Commissioner John Valentine; and Highway Superintendent Steven Debus.
The board reviewed each department budget line by line and compiled a proposed village budget for the 2026–2027 fiscal year. The transcript of the meeting contains a conflicting reference to a "Proposed 2025-2026 Village Budget," which appears to be a typographical inconsistency; the meeting's stated purpose and timing indicate the draft pertains to 2026–2027. No formal adoption of the budget was recorded at the session; the board compiled a proposed version for subsequent steps and documentation. The meeting record shows the work session adjourned at 1:20 p.m.