N.Y. Second Class Cities Law § 245

§ 245. Definition of words. The word "his," as used in this chapter\nshall, in all proper cases, be held to include and be co-extensive with\nthe words "her," "it" and "their;" the word "person," shall be held to\ninclude and be co-extensive with the words "persons," "company,"\n"joint-stock association" and "corporation." The word "street" shall be\nheld to include and be co-extensive with "roads," "avenues," "highways,"\n"alleys" and "squares;" the word "work" shall be held to include and be\nco-extensive with "improvements" and "repairs;" the word "materials"\nshall be held to include and be co-extensive with "supplies,"\n"stationery," "books," "furniture" and "repairs to furniture;" the word\n"tax" shall in all proper cases be held to include and be co-extensive\nwith "water rents or rates," "assessments or reassessments for local\nimprovements," and the singular noun shall be held to include and be\nco-extensive with the plural.\n