N.Y. RPT Law § 514

§ 514. Verification of final assessment roll. When the tentative\nassessment roll has been changed after the hearing and determination of\nall complaints as provided in title one-A of this article, the assessor,\nor if the final assessment roll was prepared by a board of assessors,\nthe board, or a majority of them, shall severally appear before any\nofficer of the county authorized by law to administer oaths and shall\nseverally make and subscribe before such officer an oath in the\nfollowing form: "I (We), the undersigned, do (severally) depose and\nswear that, to the best of my (our) knowledge and belief, the foregoing\nfinal assessment roll conforms in all respects to the tentative\nassessment roll with the exception of changes made by the board of\nassessment review and assessments made by the commissioner," which oath\nshall be set forth on such final assessment roll and signed and verified\nby the assessor or assessors.\n