Accepting an assignment for a game that involves a school that your child goes to or you work at, OR involves teams in the same immediate division that could effect the outcome of your child's school is unethical behavior and violates the official's code of ethics.

Now, if you happen to be at the game and they need an emergency official and you are certified and they ask you, that is a different story.

Most states, like Georgia for instance and the NCAA, ban the practice and would suspend you if you were caught.