Many boilers and furnaces in today's homes are oversized, particularly if you've upgraded the energy efficiency of your home. It is sometimes possible to reduce the heating capacity of your gas boiler or furnace to make it operate more efficiently by reducing the size of the gas burner orifice, and possibly also the baffles. This is a difficult process that should only be performed by a qualified technician, and in some cases, it could violate local building codes and void manufacturer's warranties. If allowed, though, the modifications should cost less than $100 and can save up to 15% of your fuel costs.
Steam boilers should only be derated if the steam system is also modified to remove excess radiators, which is a tricky procedure. See the heading "A Special Case: Sizing Steam Heating Systems" in the Sizing Systems section.