NO! Skipping holes is not advised.
It's not advised anyway and when it's done it's on the hub part (32H rim to a 36H hub.. is a doable combo but still not advised)
Skipping holes on a rim is a big red DON'T!

Rim holes are done in according to their stiffness. So a 32H rim really needs 32spokes. While hub flanges are generally the same and plenty strong.. so there is usually no difference in hub flanges between 36h and 32h but be aware that for special low spoke count the hub flange are reinforced and specially designed for 16h or low 20's spokes.. so i don't recommend anyone lacing a 22h rim to a 36h hub.

Now back at your problem. It's not doable and a safety hazard. Get matching numbers for hubs and rims. (especially if you have the 28h hub, find a 28h rim)