(a) All oaths required by these rules may be taken before any person authorized to administer oaths within the State of New York. The statement of an attorney admitted to practice in the courts of this State and appearing in an appeal as attorney of record or of counsel to the attorney of record, when subscribed and affirmed by him/her to be true under the penalty of perjury, may be served or filed in the appeal in lieu of and with the same force and effect as an affidavit.

(b) Notwithstanding the provisions of subdivision (a) of this section, in an appeal regarding a homeless child's or youth's access to a free, appropriate public education pursuant to section 100.2(x) of this Title, the signed statement of a parent or guardian of a homeless child or youth or unaccompanied youth as defined in section 100.2(x) of this Title, that the information contained in his/her petition or other pleading is true to the best of his/her knowledge and an acknowledgement that he/she is aware that, pursuant to Penal Law, section 175.30, a person who knowingly offers a false instrument for filing to a public official or public servant is guilty of Offering a False Instrument for Filing in the 2nd Degree, a Class A Misdemeanor, may be served or filed in the appeal in lieu of and with the same force and effect as an affidavit.