N.Y. Penal Law § 210.30

§ 210.30 Perjury; no defense.\n It is no defense to a prosecution for perjury that:\n 1. The defendant was not competent to make the false statement\nalleged; or\n 2. The defendant mistakenly believed the false statement to be\nimmaterial; or\n 3. The oath was administered or taken in an irregular manner or that\nthe authority or jurisdiction of the attesting officer who administered\nthe oath was defective, if such defect was excusable under any statute\nor rule of law.\n