Exhibit 24(a)

                                                           Annual Report on Form
                                                             10-K for the period
                                                        ending December 31, 1995



                          LONG ISLAND LIGHTING COMPANY

                                POWER OF ATTORNEY



                  WHEREAS,  LONG ISLAND LIGHTING COMPANY, a New York corporation
(the  "Company"),  intends to file with the Securities  and Exchange  Commission
under the Securities  Exchange Act of 1934, as amended, an Annual Report on Form
10-K as  prescribed  by said  Commission  pursuant to said Act and the rules and
regulations promulgated thereunder.

                  NOW,  THEREFORE,  in  my  capacity  either  as a  director  or
officer,  or both as the  case  may be,  of the  Company,  I do  hereby  appoint
KATHLEEN A. MARION and ANTHONY  NOZZOLILLO,  and each of them  severally,  as my
attorneys-in-fact with power to execute in my name and place, and in my capacity
as a director,  officer,  or both,  as the case may be, of LONG ISLAND  LIGHTING
COMPANY,  said  Report,  any  amendment  to said Report and any other  documents
required in connection  therewith,  and to file the same with the Securities and
Exchange Commission.

                  IN WITNESS  WHEREOF,  I have  executed  this power of attorney
this 9th day of February 1996.




                                   /S/  WILLIAM J. CATACOSINOS
                                   ----------------------------------
                                        WILLIAM J. CATACOSINOS
                                        PRINCIPAL EXECUTIVE OFFICER,
                                        PRESIDENT and CHAIRMAN OF THE
                                        BOARD OF DIRECTORS







<PAGE>




                                                                   EXHIBIT 24(b)






                                                                  1995 Form 10-K


                          LONG ISLAND LIGHTING COMPANY

                       CERTIFICATE AS TO POWER OF ATTORNEY



                  WHEREAS, LONG ISLAND LIGHTING COMPANY, a New York corporation,
intends to file with the Securities and Exchange Commission under the Securities
Exchange Act of 1934, as amended,  an Annual Report for the year ended  December
31, 1995, on Form 10-K as prescribed by said Commission pursuant to said Act and
the rules and regulations promulgated thereunder.

                  NOW, THEREFORE,  in my capacity as Corporate Secretary of Long
Island Lighting  Company,  I do hereby certify that Anthony  Nozzolillo has been
appointed by the Board of Directors of Long Island  Lighting  Company with power
to execute, among other documents, said Report, any amendment to said Report and
any other documents required in connection therewith,  and to file the same with
the Securities and Exchange Commission.

                  WITNESS my hand and the seal of the  Company  this 23rd day of
February, 1996.



                               /s/  KATHLEEN A. MARION
                               ------------------------
                                    KATHLEEN A. MARION
                                    Corporate Secretary




(Corporate Seal)





<PAGE>






                                                                   Exhibit 24(c)


                                                                  1995 FORM 10-K




                          LONG ISLAND LIGHTING COMPANY


         I,  KATHLEEN A. MARION,  Corporate  Secretary  of LONG ISLAND  LIGHTING
COMPANY (the "Company"), a New York corporation,  DO HEREBY CERTIFY that annexed
hereto is a true,  correct  and  complete  copy of the  resolution  adopted at a
meeting  of the  Board of  Directors  of the  Company  duly  called  and held on
February 23, 1996, at which meeting a quorum was present and acting throughout.
         AND I DO FURTHER CERTIFY that the foregoing resolution has not been in
any way amended,  annulled,  rescinded or revoked and that the same is still in
full force and effect.
         WITNESS my hand and the seal of the Company  this 23rd day of February,
1996.

                                         /s/  KATHLEEN A. MARION
                                        ------------------------
                                              KATHLEEN A. MARION
                                              Corporate Secretary
                                                                    


(Corporate Seal)





<PAGE>



                          LONG ISLAND LIGHTING COMPANY

                    (Resolution adopted on February 23, 1996)



         "RESOLVED, that

         1. the proper  officers of this Company are  authorized  to execute and
file with the Securities and Exchange  Commission under the Securities  Exchange
Act of 1934,  as  amended,  the  Annual  Report on Form 10-K for the Year  Ended
December 31, 1995 as prescribed by said Commission  pursuant to said Act and the
rules  and  regulations  promulgated  thereunder,   substantially  in  the  form
submitted  to each of the  directors  with such  additional  changes  therein as
counsel for the Company shall approve (the "Form 10-K");

         2.  Anthony  Nozzolillo,  Senior  Vice  President  and Chief  Financial
Officer, and Kathleen A. Marion, Vice President and Corporate  Secretary,  their
successors  and each of them, are designated as agents for service in connection
with said Form 10- K and each of them is  authorized  to receive all notices and
communications from the Securities and Exchange Commission  respecting said Form
10-K and any amendment  thereto;  and all powers which are provided by any rules
and  regulations  of said  Commission to be conferred upon persons so designated
are hereby conferred upon each of said officers; and

         3. without limiting the authority of any officer of this Company to act
in the premises, Anthony Nozzolillo and Kathleen A. Marion, their successors and
each of them, are hereby  appointed  attorneys-in-fact  of this Company with the
power to execute  and file any  instruments  and  documents,  including  but not
limited to the Form  10-K,  and to make any  payments  and do any other acts and
things, including the execution and filing of any amendment to said Form 10-K as
they may deem  necessary or desirable to effect such filing;  and the  Corporate
Secretary or any  Assistant  Corporate  Secretary,  or any other officer of this
Company,  is hereby  authorized  to certify  and deliver to the  Securities  and
Exchange Commission copies of this resolution as evidence of such powers."