Why does the area surrounding the Verkhoyansk in Siberia experience extremely cold temperatures in the winter and extremely hot temperatures in the summer?

In the winter, the hemisphere you are in is tilted away from the sun. As a result, sunlight strikes the Earth's surface at a shallow angle. As a result, the rays are more spread out on the ground, and less energy is delivered to a given area and there is less solar heating.

In the summer, your hemisphere is tilted toward the sun, with the opposite effect