N.Y. Second Class Cities Law § 245
The word "his," as used in this chapter shall, in all proper cases, be held to include and be co-extensive with the words "her," "it" and "their;" the word "person," shall be held to include and be co-extensive with the words "persons," "company," "joint-stock association" and "corporation." The word "street" shall be held to include and be co-extensive with "roads," "avenues," "highways," "alleys" and "squares;" the word "work" shall be held to include and be co-extensive with "improvements" and "repairs;" the word "materials" shall be held to include and be co-extensive with "supplies," "stationery," "books," "furniture" and "repairs to furniture;" the word "tax" shall in all proper cases be held to include and be co-extensive with "water rents or rates," "assessments or reassessments for local improvements," and the singular noun shall be held to include and be co-extensive with the plural.
N.Y. Second Class Cities Law § 245