BSBQ (alternate version)
After consolidation of Greater New York in 1898 the various boards and commissions for water and sewerage among the villages and towns of the new Queens Borough were unified under the office of the Borough President. The placement of Croton Water pipes and the just as important collections by the Department of Sewers proved to be one of the most lucrative responsibilities of the new BP's.
This block lettered, waffle-iron design could be from any part of the Borough President era, probably overlapping with the circular 26 hole BSBQ design seen throughout the borough.
Obviously a sewer cover, this type might be more common at street-corner sewer drains. Note that the example here is in a stone cornerstone.
This example is on Skillman Ave in Woodside. Other examples are found in the borough especially in the North and Western areas.