Executable programs and scripts from packages may be installed in /usr/local/bin, /usr/local/sbin, and /usr/local/libexec. I store local un-packaged scripts in these directories also, because the package tools pkg_add(1) and pkg_delete(1) will inform me of any conflicts. I store personal scripts in /home/<user>/bin.
I will admit to storing the occasional superuser script in /root on some of my servers, but I should consider moving those to /usr/local/sbin.
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