There is a small Police Station on the southwest end of Boracay Island in what is commonly known as Boracay Station 3, it's easy to find and the police are very friendly and easy to speak with. The crime rate on Boracay is very low, from time to time you hear about a petty theft or some little things like this, but it is extremely rare that you hear of a larger type crime.
If you need to report a theft or any issue, just contact the front desk of the Boracay hotel you are staying at, the staff there will be happy to assist you in contacting the Boracay Police Station. With over 300 Boracay Resorts on the island there is a need for the police, but again it is mostly for petty things.
From time to time tourist will ask if it is safe for foreigners on the island of Boracay, and the short answer to that is and absolute yes, the island is comprised of a good portion of foreign owned businesses, like Crafts of Boracay, the only department store on the entire island.
Do Not Litter on Boracay Beach
One of the reasons for so many police on Boracay is to help keep tourist from throwing their trash on the the beautiful 2.5 mile long Boracay Beach, including cigarette butts, which if you are caught is a pretty hefty fine.