I am here working on a non B, and my wife is here on a 60-day tourist visa. Do we need to go out of the country to get her non O, or can we just take our marriage certificate down to the BOI?

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Not sure, as you are dealing with the BOI and they are more flexible.

Normally for your wife to become a dependent of you she would ned to travel to a neighbouring country. But with the BOI they tend to be less strict. I would call them first and see what they say about converting the tourist visa to a non-immigrant visa.

If you are on an extension of stay your wife can get an extension of stay as your dependent. She will need a non-o visa entry tor get the extension. Immigration does not normally do a change of visa status from tourist to a non immigrant visa entry for a dependent extension of stay.. If you have BOI privileges you should check with the one stop center to see what their policy is. I suspect she will have to go out for a single entry non-o visa.