New York Consolidated Laws, Civil Practice Law and Rules - CVP  Rule 3023. Construction of verified pleading

The allegations or denials in a verified pleading must, in form, be stated to be made by the party pleading.  Unless they are stated to be made upon the information and belief of the party, they must be regarded for all purposes, including a criminal prosecution, as having been made upon the knowledge of the person verifying the pleading.  An allegation that the party has not sufficient knowledge or information to form a belief with respect to a matter, must, for the same purposes, be regarded as an allegation that the person verifying the pleading has not such knowledge or information.