The simplest form in which an oath may be lawfully adminis-tered is:

“Do you solemnly swear that the contents of this affidavit sub-scribed by you is correct and true?” (Bookman v. City of New York, 200 N.Y. 53, 56.)

Alternatively, the following affirmation may be used for persons who conscientiously decline taking an oath. This affirmation is legally equivalent to an oath and is just as binding:

“Do you solemnly, sincerely and truly declare and affirm that the statements made by you are true and correct?”

Whatever the form adopted, it must be in the presence of an officer au-thorized to administer it, and it must be an unequivocal and present act by which the affiant consciously takes upon himself the obligation of an oath. (Idem, citing People ex rel. Kenyon v. Sutherland, 81 N.Y. 1; O’Reilly v. People, 86 N.Y. 154, 158, 161.)