Ray N. Spear, 90, died Saturday at Mt. St. Vincent Nursing Home.  Born in West Springfield he has lived here all his life.  He was the Town Accountant for West Springfield for 27 years until his retirement in 1993.  He was a member of the West Springfield Rotary Club, the Finance Officers of United States and Canada and the Municipal Finance Officer of Western Massachusetts.  He was on the Board of Directors of the Work Opportunity Center, the Open Pantry and the West Side Boys & Girls Club.  He was a past president of the Massachusetts Auditors and Accountants Association.  He served in the United States Army during World War II.  His wife Alfreda (Wilcox) Spear died in 1991 and his dear friend Joyce McLear died in 2001.  He leaves a brother-in-law Albert Karam and Joyce's family Elizabeth, Robert, Randy and Brian along with many close friends and associates. The funeral will be held at the WEST SPRINGFIELD CURRAN-JONES FUNERAL HOME Friday at 11 am followed by burial in Spring Grove Cemetery in Florence.  Memorial contributions may be made to the Hospice Life Care, 113 Hampden St., Holyoke, MA 01140. For more details please go to curranjones.com.