New York Laws
Article 30 - Remedies and Pleading
3020 - Verification.

(b) When answer must be verified. An answer shall be verified:
1. when the complaint charges the defendant with having confessed or
suffered a judgment, executed a conveyance, assignment or other
instrument, or transferred or delivered money or personal property with
intent to hinder, delay or defraud his creditors, or with being a party
or privy to such a transaction by another person with like intent
towards the creditors of that person, or with any fraud whatever
affecting a right or the property of another; or
2. in an action against a corporation to recover damages for the
non-payment of a promissory note or other evidence of debt for the
absolute payment of money upon demand or at a particular time.
(c) Defense not involving the merits. A defense which does not involve
the merits of the action shall be verified.
(d) By whom verification made. The verification of a pleading shall be
made by the affidavit of the party, or, if two or more parties united in
interest are pleading together, by at least one of them who is
acquainted with the facts, except:
1. if the party is a domestic corporation, the verification shall be
made by an officer thereof and shall be deemed a verification by the
party;
2. if the party is the state, a governmental subdivision, board,
commission, or agency, or a public officer in behalf of any of them, the
verification may be made by any person acquainted with the facts; and
3. if the party is a foreign corporation, or is not in the county
where the attorney has his office, or if there are two or more parties
united in interest and pleading together and none of them acquainted
with the facts is within that county, or if the action or defense is
founded upon a written instrument for the payment of money only which is
in the possession of an agent or the attorney, or if all the material
allegations of the pleading are within the personal knowledge of an
agent or the attorney, the verification may be made by such agent or
attorney.