The states of hybridization of boron and oxygen atoms in boric acid (${\text{H}}_3{\text{BO}}_3$) are respectively:

In Boric acid (${\text{H}}_3{\text{BO}}_3$):Boron is bonded to three $-\text{OH}$ groups and has no lone pair, making it $s{p}^2$ hybridized.Each oxygen atom is bonded to one boron and one hydrogen atom and has two lone pairs, making its steric number $4$. Thus, oxygen is $s{p}^3$ hybridized.