When they are bonded to hydrogen that is $\ce{HOCN}$ $\ce{HNCO}$. The two compounds will be different:
From Wikipedia
Organic cyanates are called isocyanates when there is a $\ce{C−NCO}$ bond and cyanates when there is a $\ce{C−OCN}$ bond.
Due to resonance after deprotonation the two anions will be the same.
