NEITHER + SINGLUAR NOUN
Here "neither" means "not one and not the other", and the verb is singular:
e.g., I must see my friend on Monday or Tuesday, however, based on my busy schedule, neither day is available.
NEITHER OF + PLURAL (noun or pronoun)
In a formal phrase or sentence we use a singular verb.
e.g., Neither of the governments is willing to take the first step.
In an informal phrase or sentence we use a plural verb.
e.g., Neither of us are going to the party.