Section 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.