N.Y. Criminal Procedure Law § 60.20 (2026)

§ 60.20 Rules of evidence; testimonial capacity; evidence given by
          children.
  1. Any person may be a witness in a criminal proceeding unless the
court finds that, by reason of infancy or mental disease or defect, he
does not possess sufficient intelligence or capacity to justify the
reception of his evidence.
  2. Every witness more than nine years old may testify only under oath
unless the court is satisfied that such witness cannot, as a result of
mental disease or defect, understand the nature of an oath. A witness
less than nine years old may not testify under oath unless the court is
satisfied that he or she understands the nature of an oath. If under
either of the above provisions, a witness is deemed to be ineligible to
testify under oath, the witness may nevertheless be permitted to give
unsworn evidence if the court is satisfied that the witness possesses
sufficient intelligence and capacity to justify the reception thereof. A
witness understands the nature of an oath if he or she appreciates the
difference between truth and falsehood, the necessity for telling the
truth, and the fact that a witness who testifies falsely may be
punished.
  3. A defendant may not be convicted of an offense solely upon unsworn
evidence given pursuant to subdivision two.