§ 62. Meetings of town board. 1. The town board of every town shall
meet on or before the twentieth day of January in each year for the
purpose of making the annual accounting by town officers and employees
as required by section one hundred twenty-three of this chapter. The
requirement for the annual accounting shall not apply to a town having a
town comptroller, nor to a town which, prior to the twentieth day of
January, shall have engaged the services of a certified public
accountant or public accountant to make an annual audit to be completed
within sixty days after the close of the town's fiscal year.

2. The town board of every town of the first class shall hold at least
one meeting in each month. The supervisor of any town may, and upon
written request of two members of the board shall within ten days, call
a special meeting of the town board by giving at least two days notice
in writing to members of the board of the time when and the place where
the meeting is to be held. All meetings of the town board shall be held
within the town at such place as the town board shall determine by
resolution, except that where provision is made by law for joint
meetings of two or more town boards such joint meetings may be held in
any of the towns to be represented thereat.