N.Y. Comp. Codes R. & Regs. tit. 8, § 108.5 – Pledge to the flag.

(a) It is recommended that schools use the following pledge to the flag:
“I pledge allegiance to the Flag of the United States of America and to the Republic for which it stands, one Nation under God, indivisible, with liberty and justice for all.”
(b) In giving the pledge to the flag, the procedure is to render the pledge by standing with the right hand over the heart.