§ 25. Oaths of office and undertaking. Before he or she enters on the
duties of the office, and within thirty days after the commencement of
the term of office for which he or she is chosen, every town officer
shall take and subscribe before an officer authorized by law to
administer oaths in his or her county, the constitutional oath of office
and such other oath as may be required by law, which shall be
administered and certified by the officer taking the same without
compensation, and such oath shall be filed in the office of the town
clerk. Each town justice shall also file such oath of office as provided
pursuant to section one hundred four of the uniform justice court act
with the county clerk and the office of court administration.

Each supervisor, town clerk, collector, receiver of taxes and
assessments, town justice, constable, town superintendent of highways,
and such other officers and employees as the town board may require,
before entering upon the duties of his or her office, and within thirty
days after commencement of the term for which he or she is chosen, shall
execute and file in the office of the clerk of the town, an official
undertaking, conditioned for the faithful performance of his or her
duties, in such form, in such sum and with such sureties as the town
board shall direct and approve and such approval shall be indicated upon
such undertaking. Unless the town board of his or her town has procured
a blanket undertaking pursuant to subdivision two of section eleven of
the public officers law that covers him or her, each town justice shall
also file such undertaking as provided by section one hundred four of
the uniform justice court act with the county clerk. Such undertaking
shall not be recorded unless the town board of the town shall adopt a
resolution so requiring and shall indicate such requirement upon such
undertaking. The undertaking of the supervisor shall be further
conditioned that he or she will well and truly keep, pay over and
account for all moneys and property, including any special district
funds and the local school fund, if any, belonging to his town and
coming into his or her hands as such supervisor. The undertaking of the
receiver of taxes and assessments shall be further conditioned that he
or she will well and truly keep, pay over and account for all moneys and
property coming into his or her hands as such receiver of taxes and
assessments, including all school district taxes, and such undertaking
shall be in lieu of any other bond or undertaking otherwise required by
law in the collection of such school district taxes and the proper
accounting therefor, except the undertaking required by sections
twenty-five hundred six and twenty-five hundred twenty-seven of the
education law, and the trustees of every school district for which such
receiver of taxes and assessments shall act as collector shall have and
may exercise the same powers and remedies with respect to such
undertakings as is given them with respect to the official bond of the
collector by the provisions of article forty-three of the education law
or by the provisions of any other general or special law. The town board
at any time may require any such officer or employee to file a new
official undertaking for such sum and with such sureties as the board
shall approve. In addition, the town board may require any town officer
depositing funds or moneys of the town to file a depository bond
indemnifying the town against any loss thereof. The town board may by
resolution determine that any such undertaking or bond shall be executed
by a surety company authorized to transact business in the state of New
York and the expense thereof shall be a charge against the town. The
filing of such oath and undertaking, when required, shall be deemed an
acceptance of the office. The town clerk shall notify the town board in
writing of the expiration of any undertaking or bond filed in his or her
office pursuant to this section, at least thirty and not more than sixty
days prior to the date of expiration thereof.

A neglect or an omission to take and file such oath, or to execute and
file such undertaking within the time prescribed herein, except in the
case of town justices, shall be deemed a refusal to serve and the office
may be filled as in case of vacancy. The undertaking of a town officer
provided by this section shall be in addition to any undertaking
otherwise required by law.