Well load changes will drive everything: You have got to fix something before analyzing the effect of temperature on flue gas temperature.
That why I assumed you were at some specific load (implied 100%) at your highest reasonable summertime temperature: That means (perhaps) 95-98 degree (inlet suction temperature) of the combustion air, 90 degree temperature of the fuel (unless it is stored underground in a constant temperature tank), and all boiler feed pumps and boiler piping and fuel pumps/bloweers and combustion air fans at their nominal rated conditions: not dirty, or corroded or worn, but at nominal conditions.
This gives you some reasonable (not exactly worst-case) combustion efficiency and heat gain.
Then change to your worst-expected winter conditions: Cold (35 degrees? 15-20 degree? -15 degree? You know your conditions at your site.) Recalculate your fan efficiencies at that temperature, fan flow rates and heat gains for that lower temperature of combustion air, reheat air temperature after the economizer, and actual energy gain by burning the (colder) fuel.
I expect you'll find more changes from the lower air temperature affecting fan flows than anything else. And that the changes while controlling combustion air flow from 10% load to 100% load will be much, much more important than the minor changes at 100% load from -15 degees outside air to 95 degree outside air.